Модел за счетоводно отчитане на поетите ангажименти и начислени задължения в публичния сектор
A Model for the Accounting of Commitments and Accrued Liabilities in the Public Sector

Summary/Abstract: Present research is devoted to the problems and opportunities for accounting and information characterization of commitments and accrued liabilities in the public sector. The size and dynamics of specific objects are a major indicator for the overall evaluation of the implementation of the consolidated fiscal program of the country. The accounting information created about the activities of public sector companies reflects the actual inflows and outflows and the implementation of the state budget, it specifies the incomes and expenditures via detailed analytical indicators, such as cash and factual indicators, and possesses a predictive nature. The model presented for accounting the commitments and accrued liabilities in the companies’ budget reflects the economic nature and outlines proposals for the accounting characteristics of the objects in question. Its practical application is a necessary element in building an information system for the activities of companies in the budgetary sector.

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