Shtyk, Yulia and Штик, Юлія В’ячеславівна and Штык, Юлия Вячеславовна (2017) Comparative characteristics of accountingprofits and expenditures of budgetary institutions for the new and old plan accounts Ukrainian. Економіка і суспільство (10). pp. 849-852.
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Abstract
The article deals with a new plan of income and expenditure accounts of a budgetary institution, its distinction from the old plan. It is proved that it is not perfect enough, needs to be changed and refined. An analysis of the benefits and shortcomings of the new and the previous plan of accounts. The structure of accounts and sub-accounts of the new plan is explored. It has been determined that in order to address the shortcomings, it is necessary to add accounts to reflect the tax liability and tax credit used by budget institutions
| Item Type: | Article |
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| Uncontrolled Keywords: | chart of accounts, government agencies, subaccounts, provisions (standards) of accounting, revenues,expenses |
| Subjects: | Research materials > Journal articles |
| Divisions: | Educational and Scientific Institute of Economics, Management and Administration > Department of Finance, Accounting and Taxation |
| Depositing User: | Адміністратор репозиторію |
| Date Deposited: | 19 Oct 2018 07:27 |
| Last Modified: | 19 Oct 2018 07:27 |
| URI: | http://elibrary.donnuet.edu.ua/id/eprint/972 |
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