Budget expenditures as object of accounting

Authors

  • Євгенія Василівна Калюга National University of Life and Environmental Sciences of Ukraine 11 Heroyiv Oborony str., Kiev, Ukraine, 03041, Ukraine

DOI:

https://doi.org/10.15587/2313-8416.2015.56324

Keywords:

expenditures, economic classification of expenditures, deficit, synthetic and analytical accounting, accounts, sub-accounts

Abstract

The structure of budget classification is defined and analyzed: incomes and expenditures. The objects of expenditure accounting are: budget funds (state and local) and within each of them - on the implementation of budget programs; financial expenditures; expenditures for exchange and non-exchange transactions; contingent expenditures.

To accounting the expenditures of the state budget is appropriate to broaden the application of analytical accounts that will promote the extension of the objects of accounting, rational and efficient use of funds, generalization and detailing of the transactions on their content

Author Biography

Євгенія Василівна Калюга, National University of Life and Environmental Sciences of Ukraine 11 Heroyiv Oborony str., Kiev, Ukraine, 03041

Doctor of Economical Science, professor

Department of account, analysis and audit

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Published

2015-12-22

Issue

Section

Economics