ACCOUNTING FOR THE BUDGET FINANCING OF NON-PROFIT ORGANIZATIONS
Journal Title: Бізнес-навігатор - Year 2018, Vol 1, Issue 44
Abstract
In the article, features of accounting of budget financing of non-profit organizations with the account of specificity of construction and realization of financial mechanism in the state are investigated. Definitions and principles of budget financing of non-profit organizations are generalized. Model of drafting, review, approval of the estimates of the main spending units and budget funds managers of the lower level is presented. The use of specific analytical accounts is proposed in order to detail the targeted financing, budgetary allocations by spending units by sources of revenues and to simplify the process of processing information for internal needs. Shortcomings of the estimated method of financing of non-profit organizations are highlighted.
Authors and Affiliations
O. O. Vysochan, U. I. Hrytseliak
Keywords
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