The Repercussions of the Accountancy System at the Level of the SMEs Activity
Abstract
In the economical activity of the SMEs, the interference of accountancy is reflected by respecting some principles and compulsory rules according to the current laws. Ever since the antiquity the accountancy was manifested at the level of SMEs through the activity of some professionals recognized for their competency to produce, explore and authenticate economical data which were quantified, presented according to the regulated conventions. The professional accountant, abiding by the professional rules, goes through a cyclic and determined route to obtain, filter, measure and expose the precise information of the business. Thus can be observed the significant importance in the business environment of the object of study of accountancy - the economical patrimony based on which it is reflected the patrimonial situation of the company.References
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