Documentation of income and disposal of fixed assets in budgetary organizations of the Republic of Belarus

To realize the possibility of performing their functions, budgetary organizations are provided with fixed assets. The article presents the procedure for documenting the receipt and disposal of fixed assets in budgetary organizations. Proper organization of accounting for fixed assets plays an important role in ensuring their efficient use. Accounting in budgetary organizations is aimed at the correct and reliable reflection of the actual processes in the organization, the rational use of resources, including fixed assets.