Sheshukova T.G., Razuvaeva K.V.
ON THE APPLICATION OF THE CONCEPTS "BUDGETARY ACCOUNTING" AND "BUSINESS ACCOUNTING" IN BUDGETARY INSTITUTIONS ^{[№ 5 ' 2011]}
The article substantiates the equivalence of the word combinations "business accounting in budgetary institutions" and "budgetary accounting in budgetary institutions" based on studies of key aspects of the accounting and budgetary accounting. It clarifies the definition "budget accounting" which exists today in the Russian legislation.