έλεγχος των βιβλίων Γ’ κατηγορίας
English translation: Audit of category C (or 3rd category) accounting (or account) books
| 13:14 Dec 1, 2013 |
| Greek to English translations [PRO] Accounting / Accountant CV | |||||||
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|  Selected response from: Peter Close Local time: 16:57 | ||||||
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| 5 +2 | Audit of category C (or 3rd category) accounting (or account) books |
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| 5 | 3rd class accounting books, Auditing |
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Answers
4 hrs confidence: 
3rd class accounting books, Auditing Explanation: http://molayari.persiangig.com/PDF/Articles/Intellectual cap... Accounting System has been the General Chart of Accounts (GCA), which was introduced in 1980 under Presidential Act P.A. 1123/1980 or General Accounting Plan, which was a codification of all the accounts used by firms that prepared and published financial statements. However, the GCA had remained ineffective until 1987 when it was partially enforced, but since 1992, firms that are audited by a public auditor had to fully comply with the GCA. The amendment enforcing GCA was generalized in 1993 for all firms that prepared and published Financial Statements (3rd class Accounting Books under the Code for Account Books and Records, P.A. 186/1992). The GCA was characterized by two main features that affected the quality of financial statements and the level of reporting conservatism in Greece: compliance with taxation laws and applying the historical cost principle. |
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18 hrs confidence: peer agreement (net): +2
peer agreement (net): +2Audit of category C (or 3rd category) accounting (or account) books Explanation: Note: ‘C’ follows ‘category’, but ‘3rd’ precedes ‘category’, so, write ‘category C’ or ‘3rd category’. Although I am English, I have lived and worked in Greece for over 40 years. For 32 of these years, I have been the managing shareholder of Greek limited liability companies and have had to keep ‘C’ (or 3rd) category accounting books Please refer to: 5.2. Accounting records In general, the Greek CBR provides for three categories of books which need to be maintained by legal entities: • Purchases’ books (first -category books) 1. • Revenues’-Expenses’ books (second -category books). • Double-Entry Accounting books (third -category books). In: http://ec.europa.eu/enterprise/policies/sme/business-environ... And to: There are two different types of account books: • Category B: kept by most small and medium-sized companies • Category C: kept by public limited companies, limited partnerships, general partnerships, and limited liability companies. Companies listed in category C books also have to keep a fixed asset register. In addition, public limited companies keep a book of shareholders' general meeting minutes, a book of management board meetings and a register of shareholders. Limited liability companies keep a book of meeting minutes and a book of management minutes. In: http://europa.eu/youreurope/business/start-grow/annual-accou... And to: EXPERT ACCOUNTANTS LTD | LinkedIn www.linkedin.com/company/expert-accountants Experienced in Greek TAX Law and in Greek Accounting Bookeeping, ... Book keeping B'& C' category books, Audit. Reconciliation of STAT and GL ... Maria Karantakou | LinkedIn www.linkedin.com/pub/maria-karantakou/58/944/2a0 Updating & supervision of the accounting books (C category) in accordance with the Greek Legal ... Reconciliation between the Greek General Ledger Accounts and the U.S GAAP Accounts. ... Liaise with internal, external & tax auditors. Tax Flash - PwC www.pwc.com/en_GR/gr/news/assets/tax-law-4093-14nov12-en.pd... Nov 12, 2012 - Strategy 2013-2016” was published in the Greek Government Gazette. The above ... The Recording of transactions in accounting books and records should ... books, which correspond to former B' and C' category books respectively. ... books is obliged to maintain an electronic file of audit per fiscal year,. HELLENIC TAX CODE FOR TRANSACTIONS - TaxExperts www.taxexperts.eu/en/TAX_NEWS/TAX_ARTICLES/KFAS Feb 15, 2013 - bookkeeping greece, accounting, books, invoices, 2013, kfas, law. ... is that the transactions representation should make audit verifications easier. ... corresponding to the Books of B (B) and C (Γ) category, respectively. Tax Reporting code - Ernst & Young www.ey.com/Publication/.../Transactions Tax Reporting ENG..... The books and records are still maintained in the Greek language and in Euro with ... derive from the books both in aggregate and analytically so that the tax audit ... entry books” and “double entry books” instead of “B' Category” and “C' ... The liable party for reporting transactions must maintain account 94 of cost accounting. |
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