Yanchuk G. Accounting and Reporting of Regional University Centers

The thesis is dedicated to the research of a condition of accounting and financial reporting forming of regional university centers established by the order of a Cabinet of Ministers of Ukraine in order to of improve and rationally us the budgetary funds white training and systematic improvement of professional skills of the specialists for agrarian sphere. The essence of concepts has been clarified, including the terms as follows: the budget accounting, incomes, expenditures and reporting of budget entities taking into account the features of regional university centers. The transformation of accounts (sub-accounts) of accounting of the agricultural firms into the budget one as well as the ledgers for transition to the memorial-order form of accounting from the Ledger one, guidelines on interplay of forming of accounting information on all segments of the budget accounting of the university and its structural subdivisions has been developed. The ledgers concerning incomes and expenditures have been adapted to conditions of the center. The actions concerning the improvement of accounting and reporting of the regional university centers have been offered and grounded. The elements of accounting policies the structure, of financing, as well as the order of closing of accounts in research facilities, have undergone the further development: for the conditions of regional university centers. The branch - accounting.