Rational accounting system in budget organizations
Автор: Gluschenko Alexandra Vasilievna, Naboyschikova Tatiana Yuryevna
Журнал: Вестник Волгоградского государственного университета. Экономика @ges-jvolsu
Рубрика: Финансы. Бухгалтерский учет
Статья в выпуске: 2 (15), 2009 года.
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This article examines the budgetary account in the state segment reforming and in the budgeting system formation. The authors determine the main aspects of the administrative account organization in the budgetary sphere and prove the necessity to provide budgetary organizations with the consolidated account system that includes administrative, tax accounts and book-keeping.
Integrated accounting system, accounting policies, management accounts, instruction on budget accounting, tax accounting, fiscal accounting, costs, responsibility center, budgeting based on results, budgetary organization
Короткий адрес: https://sciup.org/14970669
IDR: 14970669
