TERMINATION OF THE INSURANCE CONTRACT

IMPROVING THE ACCOUNTING OF INSURANCE PAYMENTS AND COSTS

OLYA OGNYANOVA GRIGOROVA

 

Abstract

The purpose of this article is to analyze and review certain insurance and accounting points related with the process and needed documentation of the insurance. Follow up of the process and based on that proposal for improvement.

 

Key Words

insurance and co-insurance, accounting, accounting records, insurance premium

 

References

Драганов, Х., Презастраховане, Тракия М, 2000, с.23.
Йотова, Й. В. и др., Счетоводство на застрахователните предприятия, 2006, ISBN 978-954-230218-3
Нейков, М. Ив., Застрахователно и осигурително счетоводство, Унив. изд. Стопанство, С., 2007, ISBN 978-954-494-790-3
Кодекс за застраховането, ДВ
Застрахователно договорно право: Обща част. Специална част/ Голева, П., Фенея, С., 2012, с. 104, ISBN 978-954-9499-66-7

 

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