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2011, № 5



Sheshukova T.G., Razuvaeva K.V. ON THE APPLICATION OF THE CONCEPTS "BUDGETARY ACCOUNTING" AND "BUSINESS ACCOUNTING" IN BUDGETARY INSTITUTIONSThe 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.Key words: business accounting, budgetary accounting, chart of accounts, a synthetic account, an analytical account, budget classification, budget process.

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References:

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About this article

Authors: Sheshukova T.G., Razuvaeva K.V.

Year: 2011


Editor-in-chief
Sergey Aleksandrovich
MIROSHNIKOV

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