PARTICULAR ASPECTS CONCERNING THE ACCOUNTING OF TRAVEL AGENCIES

Abstract

In professional practice, the accountant may be required to perform services for the accounting records of economic agents that involve some particularities. Regardless of the purpose of these services - accounting records, auditing, certification of financial situations - the accountant must stay in touch with all these particularities as well as with all accounting and fiscal proper regulations. In this article I present a series of particular issues of tour-operatour accounting, mostly considering the special rules estabilished by the Tax Law.

Keywords

• ACCOUNTING
• TRAVEL AGENCIES