Designing the specific accounting treatments for a confectionery

This paper combines theoretical references regarding the recognition and measurement of patrimonial elements with best practices for organizing accounting in a small enterprise within the food industry. It presents examples of accounting entries for the purchase of raw materials, fixed assets, and sales to customers, as well as a framework for analyzing annual financial statements. The approach is based on specialized literature and CECCAR professional guidelines, with a focus on liquidity, solvency, and profitability indicators used in managerial decision-making.