LEVEL ACCOUNTING LEARNING PROCESSES THROUGH THEM Currently accounting department represents an activity of particular interest,

Liliana LAZARI Academia de Studii Economice din Moldova

Abstract

Currently accounting department represents an activity of particular interest, both as individuals and legal entities. Therefore in this article will examine the "pillars" of operation of accounting and the need to know it. Keywords: accounting, balance sheet, accounting, double registration, ledgers, trial balance, financial statements.