Счетоводни аспекти на касовото изпълнение на държавния бюджет
Accounting aspects of cash implementation of the state budget

Summary/Abstract: The problems related to the accounting of cash operations related to the implementation of the state budged in the banking and finance sector are insufficiently studied in Bulgaria. This has been the main motivation factor for the author to deal with those issues and to prepare the present research paper. The complete information support of the dynamic and complex budgetary process may be carried out only through the accounting system. State budget cash income and expenditure are the primary accounting items in all banks and financial institutions. On the grounds of a critical analysis of the currently applied accounting models used for accounting the state budget cash inco-mes and expenditures in all banks and financial institutions the aut-hor presents his own view for improving of the systemic and the analytical accounting of state budget’s income and expenditure. The most significant prerequisite for positive changes of the mo-dels used for accounting of state budget-related cash incomes and expenditures in the banks, the Ministry of Finance, and all state institutions are the changes of the Bank Chart of Accounts and the Chart of Accounts of State Enterprises.

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