Unormowania prawne powiązań budżetu i urzędu jednostki samorządu terytorialnego
Normalization of relationship between budget and local government office
Author(s): Monika Kaczurak-KozakSubject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: local government unit; accounting records; combination
Summary/Abstract: Purpose - the purpose of the article is to present issues of accounting, including accounting rules regarding relationship occurring between the budget and the office of the local government unit. Design/Methodology/Approach - the analysis of prevailing regulations and their interpretation, the analysis of literature. Findings - it is possible the connection of the budget accounting books and the local government office. Originality/Value - the article has cognitive value concerning to the issue of accounting system unification conducted by the local government office
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2014
- Issue No: 69
- Page Range: 89-96
- Page Count: 8