POSSIBILITIES FOR OPTIMIZING THE REPORTING OF MONETARY FUNDS IN THE BANK ACCOUNTS OF BUDGETARY ORGANIZATIONS

Authors

Keywords
budgetary organizations, bank accounts, synthetic accounts, attracted funds, monetary funds.

Abstract
A survey of the used models of accounting reporting of public sector funds in banks has found that it is necessary to achieve a bigger correspondence between the content of the reported item and the definitions established by the theory, practice and legislation in the field of accounting. The study offers effective possibilities for optimization of the reporting of the budgetary organizations monetary funds in banks through the use of an appropriate system of accounts.

JEL: M 41.
Pages: 17

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