EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Article from Volume 3, Number 1, Year 2015

THE CHARACTERISTICS OF ACCOUNTING AND TAX SYSTEM IN PAWNSHOPS
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Author(s): Rodica Cusmaunsa, Jieri Nicolai
DOI: 10.4316/EJAFB.2015.314
Abstract: In this article the authors described the different aspects of accounting in pawnshops in the Republic of Moldova and the directions of its development. In the research there was mainly used the method of monographic study applying elements of observation, selection, induction and deduction.
Keywords: Accounting In Pawnshops, Pledge Tickets, The Book Of Records, Pledge Nominative Tickets
References:
1. ???? ??????????? “???? ? ??????????????? ? ?????????: ?????????, ???????? ? ??????? ? ????????????????”, Revista “Contabilitate ?i Audit” Din 07.2013, Pag. 59-62; Legislation.
2. Legea Cu Privire La Metalele Pre?ioase ?i Pietre Scumpe Nr. 282-XV Din 22.07.2004. În: Monitorul Oficial Nr. 171-174 Din 17.09.2004, Art Nr 777.
3. Legea Cu Privire La Gaj Nr. 449 - XV Din 30.07.2001. În: Monitorul Oficial Nr. 120 Din 02.10.2001, Art Nr 863.
4. Regulamentul Cu Privire La Organizarea ?i Func?ionarea Lombardurilor Nr. 204 Din 18.03.1995. În: Monitorul Oficial Nr. 23 Din 27.04.1995, Art Nr 191.
 
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