Отчитане на инвентаризацията, бракуването и ликвидацията на дълготрайните материални активи в бюджетните организации
Accounting for Fixed Assets Inventory, Disposal and Liquidation in Budgetary Organizations

Summary/Abstract: Accounting in the budgetary organizations is highly regulated and does not allow the application of an individual approach for accounting of individual business operations. Regardless of the detailed instructions provided by the Minister of finance on how each economic event should be accurately accounted for, there are still gaps and differences. That is also the case in regard to the process of fixed assets inventory, disposal and subsequent liquidation, as the technology used to perform them, although quite similar to that of the real-sector enterprises, is quite different from accounting point of view. From the factual survey carried out in the territorial directorate of National revenue agency (NRA) in Burgas, office Yambol1, the scientific literature and the accounting policy of a number of municipalities and other budgetary organizations, the necessity of such kind of research is evident. The purpose of this article is to formulate proposals relating to the inventory, disposal and liquidation of fixed assets that will be valid for all budget organizations and, by decision of the Minister of Finance, to be able to become a part of the regulatory framework, thereby improving the comparability of generated accounting information.

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