Kanyeva T. Account of income and expenditures of special fund of budget organizations

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0402U002775

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

26-09-2002

Specialized Academic Board

Д 26.055.01

Kyiv National University of Trade and Economics

Essay

The problems of improvement of income and expenditures account of special fund of budget organizations. Main directions in perfection of methodical way of income and expenditures account of special fund, directions of temporary free means for discharging indebtedness which appeared on expenditures of common fund and determination of the result of fulfillment an estimate on definite means of special fund are determined. New form of memorial warrant on account of salary and scholarship is recommended, as well as suggestions on improvement of an organization of accounting in budget organizations on basis of introduction of specially worked out ledgers are brought in. Recommendations on automatization of account procedures on basis of automatizated account specialist's of organization working place net are elaborated. New form of analytical account card and a form of bulletin, which are put together in automatizated order and used for compilation of operative accounting on means of special fund in budget organization, are proposed.

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