- Tytuł:
- Organization of budget accounting on the example of a public finance sector entity
- Autorzy:
- Klimaszewska, Emilia
- Powiązania:
- https://bibliotekanauki.pl/articles/1194057.pdf
- Data publikacji:
- 2015
- Wydawca:
- Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
- Tematy:
-
accounts
budget
finance
laws on accounting - Opis:
- It is a legal obligation of legal persons and entities without legal personality to keep the accounts because of their functions: recording, controlling, settlement and providing information. Efficient accounting depends on good organization of work. The aim of this paper is to describe in a synthetic but comprehensive manner the basis of organization, the scope and procedures of budgetary accounting in the public finance sector units. The paper consists of three chapters. The first chapter presents some theoretical issues of accounting organization. It presents objectives, features, functions and scope of accounting. The specifics of accounting of public sector entities and the budget classification are presented there, too. The second chapter presents fundamental organizational components of accounting. Accounting policies, requirements and rules for documenting economic events are discussed. Organization of inventory and division of work in an accounting department are characterized. The third chapter presents an assessment of the way accounting is organized in a budget entity. A method of improvement of work was pointed out, involving computerization. Proper management was assessed in accounting policy. The author used reference literature from the field of accounting. The Internet was used as a source of knowledge. The text is based on the laws on accounting.
- Źródło:
-
World Scientific News; 2015, 13; 95-130
2392-2192 - Pojawia się w:
- World Scientific News
- Dostawca treści:
- Biblioteka Nauki