Aspecte ale contabilității în asociațiile de coproprietari în condominium

Abstract. In the condominium co-owners associations there are a number of accounting features regarding the specifics of the existing operations between the association and its members, as well as those related to the administration and maintenance of the condominium. This article examines issues related to the accounting of expenditure on housing maintenance services, and in particular on the collection operations, distribution and encashment of municipal and non-municipal services from members of the association through third parties.