Svirko S. Accounting at budgeting bodies of Ukraine: methodology and organization

Financial-economic activity of budgetary institutions in Ukraine. Forming of theoretical base for business accounting and its organization in Ukraine's budgetary institutions, creation of conception for reforming an estimate execution calculation, developing of recommendations and suggestions concerning its realization. Methods: analysis and synthesis, inductions and deductions, analogies, abstraction and concrete definitions. Dissertation is devoted to perfection of theoretical, methodological and organizational basics of business accounting in budgetary institutions of Ukraine. It was investigated the estimate execution calculation development history and detected motive forces, which entailed the basic stages of its development. It was specified theoretical bases of accounting and its organization in budgetary institutions. It is created an accountancy reforming conception in Ukraine's budgetary institutions in context of general harmonization processes of native accountancy with international practice. It was deepened the methodological basics of accountancy in budgetary institutions by way of specification its categoric-conceptual vehicle. It was formed approaches to creation of national regulations (standards) of accountancy in budgetary institutions. It was developed a model of integrated card of accounts for budgetary accounting and thesis of order about accounting policy. It was specified a methodic of expenses accounting and calculating of budgetary institutions activity product and methodic of intangible assets calculation. It was defined the improvement directions of accounting process organization, guaranteeing and development of accountancy in budgetary institutions and ways of its realization. It was developed a thesis of order about accounting policy of budgetary institutions. Budgetary institutions of Ukraine, educational process.