THE ACCOUNTANCY OF GRANTS IN THE PUBLIC INSTITUTIONS - CASE STUDY ON A ROMANIAN MUNICIPALITY

Authors

  • Teodor Hada “Bogdan Vodă” University, Cluj-Napoca, Romania
  • Iulia Iuga "1 Decembrie 1918" University of Alba Iulia Romania
  • Mihai Carut “1 Decembrie 1918” University of Alba Iulia, Romania

Keywords:

European grants, accountancy, public institutions, grants accountancy and taxation.

Abstract

The absorption of the European funds is an aim of the post-accession strategy. The main role is to maintain the variations at the level of economic development of the EU Member States. The present research paper presents several aspects related to the accounting of the activities developed using UE grants. The principle aim of our article is to offer extra information for the understanding of the grant’s accountancy and taxation. The case study presents a project financed through the programme RO10-CORAI (a programme financed through the EAA 2009-2014 Grants and managed by Romanian Social Development Fund) and implemented by a Romanian municipality.

Author Biographies

Teodor Hada, “Bogdan Vodă” University, Cluj-Napoca, Romania

“Bogdan Vodă” University, Cluj-Napoca, Romania

Iulia Iuga, "1 Decembrie 1918" University of Alba Iulia Romania

Faculty of Economics Science, Department of Finance-Accounting

Mihai Carut, “1 Decembrie 1918” University of Alba Iulia, Romania

“1 Decembrie 1918” University of Alba Iulia, Romania

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Published

03.05.2019

Issue

Vol. 8 No. 2 (2019)

Section

Accounting, Finance, Statistics and Economic informatics

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