Budget expenditures as object of accounting
DOI:
https://doi.org/10.15587/2313-8416.2015.56324Keywords:
expenditures, economic classification of expenditures, deficit, synthetic and analytical accounting, accounts, sub-accountsAbstract
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
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