Accounting in budget organizations ensures effective control, transparency, and proper use of public funds. Unlike commercial entities, these institutions are financed through the state budget and operate under strict legal and treasury regulations. The article examines key features such as budget allocation control, expenditure classification, fixed asset accounting, financial reporting, and internal control systems. It also highlights the role of digitalization in improving efficiency and transparency, as well as existing challenges in practice.
The Features of Accounting in Budget Organizations
DOI:
Keywords:
Budget organizations
public sector accounting
state budget
Abstract
References
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