ACCOUNTING IN BUDGETARY ORGANIZATIONS

Abstract

This article explores the fundamental principles of accounting in budgetary organizations, methods of record-keeping, and the formation of financial reports. Since budgetary organizations are funded by the state, their accounting is based on principles of transparency, compliance with legislation, and targeted expenditure. The article provides a detailed overview of account classifications, types of financial reports, and the internal audit and control system. Proper accounting in budgetary organizations plays a crucial role in ensuring the effective management of state funds.