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Облік у бюджетних установах. 4-е видання. Навчальний посібник рекомендовано МОН України

Облік у бюджетних установах. 4-е видання. Навчальний посібник рекомендовано МОН України

Авторы: Атамас П.Й.
Издательство: ЦУЛ
Год издания: 2009
Кол-во страниц: 284 стр.
Формат:
ISBN: 978-966-364-887-3
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Облік у бюджетних установах. 4-е видання. Навчальний посібник рекомендовано МОН України - Атамас П.Й.

Відповідно до програми дисципліни розглядаються проблеми організації та методики обліку основних господарських операцій з виконання кошторису доходів і видатків бюджетних установ, наводиться характеристика нового плану рахунків, форм облікових регістрів і балансу, порядок закриття рахунків і визначення результатів виконання кошторису. Розглядається облік фінансування, грошових коштів, доходів і видатків загального та спеціального фондів, необоротних активів, запасів, розрахунків і зобов’язань.

Окремий розділ присвячено характеристиці звітності бюджетних установ та порядку її складання і подання. Враховано всі зміни в обліку станом на 1 січня 2009 р.

Розраховано на студентів спеціальності «Облік і аудит», може бути корисним бухгалтерам бюджетних установ і організацій.


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