Specific practices regarding accounting for domestic and foreign freight transport services

The paper analyzes various legal, organizational and accounting aspects of a transport company, with a case study on the company S.C. AGM TRANS S.R.L. The first chapter examines the legal and functional framework for the transport activity, emphasizing the transport of goods and the regulations for road transport, including obtaining the necessary licenses. The second chapter analyzes the organization and conduct of transport activities, evaluating the organizational structure and development strategies, using SWOT analysis to identify challenges and opportunities. The last chapter addresses the accounting treatments applicable to fixed assets, financing and debt management. The case studies provide a deep understanding of the operational and financial challenges and solutions. The paper emphasizes the importance of integrating legal, organizational and accounting aspects for conducting an efficient and sustainable activity.