Stadnichenko O. Accounting, control and analysis for protected budget items of expenditure (based on the examples of universities of Ukraine)

The thesis is devoted to building up cohesive and effective accounting, analytical and control system of universities management according to secured protected budget items of expenditure. It is provided an identification of the structure and nomenclature of protected budget items of expenditure; their assignment and characteristics are clarified. Basic theoretical principles of accounting, control and analysis of protected budget items of expenditure in universities are advanced. Investigated and improved methods and arrangement of accounting, control and analysis of universities expenditures by the protected budget items. The mechanism of accounting generalizing indicators for universities expenditures by the protected budget items is defined. Systematized and spreaded the accounting nomenclatures, worked out technological aspects of generation accounting information according to the universities expenditures in section cash and actual expenses. Outlined organizational principles of building up the internal control system for universities; identified system components of the internal control. Offered the checking procedures and identified cross-checking procedures in accordance with the components of internal control and audit system.