Closure Accounting of the Agricultural Financial Year

  • Daniela SIMTION Faculty Agricultural Sciences, Food Industry and Environment Protection, Lucian Blaga University, Sibiu, Romania
  • Roxana LUCA Faculty for Business Administration, Academy for Economic Studies, Bucharest, Romania


Realizing financial statements with all their synthesis documents is a complex data aggregation process in order to build economical-financial indicators regarding the financial position and the performance obtained.