Accounting policies the public sector Ukraine Cover Image

Облікова політика суб’єктів державного сектору економіки України
Accounting policies the public sector Ukraine

Author(s): Tetiana Kaneva, Svitlana Shevchenko
Subject(s): Public Administration, Methodology and research technology, Public Finances, Accounting - Business Administration
Published by: Державний вищий навчальний заклад «Переяслав-Хмельницький державний педагогічний університет імені Григорія Сковороди»
Keywords: registration policy; record-keeping; treasury; account of supplies and charges

Summary/Abstract: In the article there is a scientific ground of recommendations in relation to a method and organization of record-keepingof subjects state the sector of economy, as pre-conditions of creation of state management information state financialresources. In this connection the special attention is spared the registration policy of subjects state a sector. Its features andmaintenance are marked, that determined in the recently accepted legislative base. Basic norms which must be marked atacceptance are analysed .Its features and maintenance are marked, that determined in the recently accepted legislativebase. Basic norms which must be marked at acceptance prescriptive a document about the registration policy of manager ofbudgetary facilities are analysed. Lighted up cases in which a registration policy can be changed in budgetary establishment.

  • Issue Year: 1/2015
  • Issue No: 27
  • Page Range: 77-81
  • Page Count: 5
  • Language: Ukrainian