Natarova O. Accounting and control of revenues from exchange operations in public sector

The thesis is devoted to research of theoretical, methodological and organizational aspects of accounting and control of revenue from exchange operations. The stages of accounting reform in public sector are singled out. The budget classification codes are clarified. Trey will help to receive more detailed information about forming the revenue from exchange operations of agricultural budgetary institutions that will increase control over the receipt and use of funds from its activities. The section «Revenue from exchange operations» in accounting policy is developed, the application of which will allow to form the operational control over the revenue from exchange operations by their components, will determine the location of the income and center (s) of responsibility and will group information by the program classification codes. The structure of accounts revenue from exchange operations is offered separate from usual (operating, investing, financial) and emergency activity with detailed account «Revenue from exchange operations» by subaccounts for the second, third and fourth order. The organization of primary and synthetic accounting of revenue in public sector is improved, by modifying forms of primary documents, financial reporting forms and developing new registers. The additional methodological procedure of control is defined – «Rating of forming performance of income from exchange operations» based on the proposed index that will contribute to increase revenue in public sector.