???? ???????? ??????????????? ?????? ? ?????????? ???????: ????????? ?? ???? ????????????? ???????
Електронний архів Житомирського державного технологічного університету
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| Title |
???? ???????? ??????????????? ?????? ? ?????????? ???????: ????????? ?? ???? ????????????? ???????
The chart of accounts for the public sector: structure and new concepts |
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| Creator |
????????, ?.?.
Ambarchian, ?.S. |
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| Subject |
????? ? ?????????? ???????
???? ???????? ??????????????? ?????? ? ?????????? ??????? ??????? ???????? ????????? ???????? ?????? ?????? ?????? ??????? sector accounting the Chart of accounts for the public sector exchange transactions non-exchange transactions relative revenues relative expenses |
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| Description |
????????????? ???? ??? ??????? ????? ??????????????? ?????? ? ?????? ?????????? ???????, ?? ???????? ? ?????????? ?????????? ?????? ? ????????? ????????? ?? ?????? ? ????????? ????????????? ?????? ???????. ????? ?????? ? ?????????? ???? ? ?????? ?? ????????? ????? ???????? ??????????????? ?????? ? ?????????? ???????. ???????? ??????????? ??????????? ????? ???????? ???????, ????? ???? ? ??????????, ??????????, ??????, ??????. ??? ??? ??????????? ??????? ???????? ???? ??????????: ????????? ??????? ?? ???????? ???????? ????? ???????? ??????????????? ??????? ?????????? ???????, ????????????? ??????????????? ?????? ????????? ??????? ??????????????? ??????????????? ?????? ????????? ?????????? ?????????? ????????; ??????????? ???? ????????????? ???????, ?? ?????????????? ? ?????? ? ?????????? ???????; ???????? ??????????? ?????? ???????? ?? ?????????? ????????. ???????? ??????? ?????????? ????????? ??????? ???????????? ?? ?????????????? ? ????? ?????? ? ?????????? ???????, ??? ???????? ?????????????????????????????????? ? ????????????????? ????????????????????. The article examines the field of a public sector accounting being new for Ukraine. The Ukrainian public sector accounting is created as a result of integration of accounting in state-funded institutions and accounting in the State Treasury Service of Ukraine. The article purposes to determine changes in the content and structure of the Chart of accounts for the public sector. In the process of research the author has applied a set of scientific methods, namely comparison, grouping, analysis, synthesis. Consequently, the author has obtained the following scientific results: determination of common and distinctive components of the Chart of accounts for the public sector, the Chart of accounts for the state-funded institutions, the Chart of accounts for public and local budgets, and the Chart of accounts for the State Treasury Service of Ukraine; indication of new concepts used in the public sector accounting; disclosure of indicative characteristics of exchange and non-exchange transactions. The mentioned scientific results enable readers to get acquainted with the novelties in the public accounting sector and form the information basis for decision-making in the sector of general public administration. |
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| Date |
2016-03-14T13:07:50Z
2016-03-14T13:07:50Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1915
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| Language |
uk
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| Relation |
?????? ????. ?????: ?????????? ?????;3(73)
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| Publisher |
????
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