CREATIVE ACCOUNTING TECHNIQUES ON EQUITY AND LIABILITIES TO TOURISM ENTITIES

Abstract

Our research is topical in the context in which accounting takes an increasingly important role in the social life of each individual and implicitly of the society it belongs to and aims to present the alternative accounting concepts and practices of creative accounting on equity and liabilities to tourism entities. In determining the arguments to justify the real need for knowledge in this area we must delineate the research field Creative Accounting. In this sense, the research envisaged a systematization and reconsideration as well a synthesis and antithesis of the concepts presented on this topic in the specialized literature, in the regulations of various professional bodies and authorities. The knowledge of the patrimonial system, of its capacity to generate profits at a time is insured with both accounting and an accurate and effective control.

Keywords

• Tourism
• Accounting
• Financial planning
• Capital
• Travel