ACCOUNTING ASPECTS OF BANKING PAYMENTS – ROMANIA’S CASE
Supp/2008 , p220..231
Author(s):
Adela SOCOL
Sorin BRICIU
Keywords:
Accounting, credit and debit payment Instruments, electronic banking transfer of the funds
Abstract:
This study describes the accounting of the main operations regarding the banking payments, at the level of the Romanian banking societies. It is presented the actual stage and developing opportunities for a National System of Electronic Payments (SEP). The elements of SEP are described considering the operational approach and the advantages of the eliminating physical circuit of the payment instruments, by realizing the electronic transfer of the funds. The paper presents the need to change the existing banking regulations (which imply the physical circulation of the debit instruments). Once established the situation of national payment system, we approached the importance that accounting has in the banking societies. From the theoretical approach and from the examples supporting this particular theme, the results of this study insist on the possibilities of functioning of some implied accounts, the clarification of some analytical accounting aspects and of some possibilities of improving the banks’ efficiency.
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