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The sound of low-cost installations - Tkachenko I.T.

Rozdil IV. The soundness of budgetary attitudes, approved by the authorities of the Sovereign Treasury of Ukraine

The main terms and understandings: budget costing orders, one form of interest, saved statistics for the budget, the name of the financial budget (balance) of the Ukrainian budget, the name of the budget of the Ukrainian state, the cost of the most important items Ukraine, a call about budget bargaining, a call about victoria money from the reserve fund Cabinet of Ministers of Ukraine, information about the state power borg, call about a loan and an operation, there are a lot of guarantees They zobov'yazan, zvedenі pokazniki zvіtіv about vikonannya byudzhetіv, іnformatsіya about vikonannya mіstsevih byudzhetіv, іnsha іnformatsіya, viznana Kabіnetom Mіnіstrіv Ukraine, neobhіdna for explaining zvіtu.

Balance: yoga zmist, pochudova that technique zapovlennya

For a budget, I’ll have to set up an organization and I’ll need to have a mother and daughter who want to know more about the haggling and vikoristannya koshtіv, Dzherela utvorennya, stan rozmishennya zhoshtiv. Such data should be cleared for the help of one of the elements of the method of accounting area - accounting balance sheet (from French balancing - theresa).

The balance of the image of the financial institution of the company on the date of singing, that is what the first word is called the financial institution of the company ( S. F. Golov ).

The balance sheet - all about the financial institution. Set up your assets, save that capital in the synthesized view for the song date ( R. T. Joga ).

The balance sheet is a way of introducing an imaginative image and an economical group of interests in favor of the state for the latest species and approval of a small amount at the last moment, as a rule, the number is the first. The balance will be in the form of tables, and it will be stored in two parts: liva is an asset, rights are passive ( M.V. Kuzhelny ).

In the economic literature, the balance sheet should be:

“Balance is a form of imaging of equal proportions of any quantities, which can be found in the constant value. The balance is stored on the date indicated on the keyboard, the file is divided into two parts ” (Tlumachny accountant's dictionary) .

“The accounting balance sheet is a way of grouping and representing the clergy of the government’s interests and the right to approve the date” (A. M. Kuzminsky) .

“Balance is the whole group of information on the cob and the end of a good period, that’s the money of gospodar operations on the date of the song” ( V.O. Metz ).

“The balance sheet is the way to represent the government’s interests and djerel, so that you can get information about the project at the time of the hour” (V.F. Paliy).

“Sound balance: sound about the financial camp for the tasks of the day, in some detail the assets (how to do business and how to win for the day), passive (money to the bank, to deny the loan to the creditor through the activity) , V.F. Paliy).

“The balance sheet is the way of economical group and subordinate visualization, I will become involved in the performance of the functional role in the process of performance and the main assignments for the song date in the grocery estimate.

“Asset” and “Pasiv” are not only accounting terms, but also understandable, which can be economical and legal.

In an economical way, keeping your balance sheet - there are a total of cards, gain of various interests (bank powers, bank statements, separate organizations, functions) for singing, and an asset has a specific form of a fixed number of products (material). the date is good ” (O. P. Skirpan, V. M. Oliynik, M. S. Palyukh).

“The balance sheet is a matter of adoption in the accounting system of the way I can see the image of the company and the approval of the penny vimirnik” (V. V. Sopko).

“The balance sheet is the method of grouping and representing the kingdom in two parts for a speech warehouse, for those who are in the same country and there are three of them approved for the date” (P. P.

“The balance sheet is a way of grouping and subliminally visualizing the penniless state hospitality and the right bank date” (M. І. Weisman).

“The balance sheet is the way to present the gospodarsky interests and djerel, so that I can allow me to refrain from informing about the process at the time of the hour” (Y. V. Sokolov).

“The balance sheet in the way of economical grouping and submission of the image of the pennies to the Lord’s representatives for the warehouse and the remittances and the consecrated assignments for M. work day.”

“The balance sheet of the budgetary organization is the method of group and image of the budget set for the types of payments and certificates and the approval of the estimated date for the designated date” (П.. P. Dіd

Having a look at the balance sheet - having a warehouse asset and maintaining the balance sheet, I characterize the group of economically one and only state-owned koshtіv a dzherel ikh approval.

To the balance, at your own expense, to share in one of the only one group of gospodarsky koshtіv and dzherel ikh their approval - distributed to the balance.

Asset balance, wait for your balance. Let me explain that, in assets and passages, one and the same cats are shown: in assets - for species, in passives - for dzherelys approval. Happiness of such a balance sheet, which is the main criterion for the balance sheet, financial statement, balance sheet is piled up.

Asset balance of the budget set to be stocked up with three rozdіlіv: I - non-negotiable assets; II - reverse assets; III - vitrati.

At the passive balance I ’ve imagined the dzherela asserted koshtіv. The main Jerel of the approval of the budgetary install є budgetary financing. Okremі budgetary establish establish income, deny the payment for the servants and those who are the most dzherelyami and imeshimi nadhodzhennymi, kotrі є dzherelyami tsilovogo fіnansuvannya. Having grazed the balance, it’s also the following:

I - moisture capital;

II - goiters;

ІІІ - income.

The passive balance sheet also shows funds in non-current assets, small and small items, and the results of the endorsement of koshtoris.

The structure of the balance of the budget establish the basis for the structure of the balance of the state insurance company.

Technology ryrimanya balance taka.

At the balance sheet I’m imagining all the budget items, set a date for the date. By the end of the month in the regional registers, the turnover and the surplus are taken on the cob of the offensive month. Potentially, reverse circuits along the rachunas of the anal region; ix of the sound with the latest rachunks of the synthetic region of the book "The Journal is Golovna." Dalі at the accounting balance to get rid of the costal cost.

The balance for the rick is stored in half of the surplus book “Journal-head” and those of the highest retirement accounts, which are written off the income and the amount of the budget set for the second rick.

Table 4.1

ZAHLIKI BY SUBRAHUNKI ACCOUNTING BOOK “JOURNAL-GOLOVNA” N- VІІSKOVO PART OF THE DETAILED TURNS by camp on _________

(UAH)

Code

Name rahunku

Zalichki for

debit

by credit

103

Build it

251,025.00

104

Machines that possess

706,291.00

105

Transport hassle

41,772.00

106

Instruments, attach that inventory

18 103

112

Bibliothec funds

2 116,02

113

Small non-negotiable assets

55 823.28

114

Bіlizna, continuous speech, clothing and vzuttya

2,594.90

117

Inventory Tara

4,868.00

121

Copyright and their rights

750.00

131

Znos of the main concerns

593 015.50

132

Znos іshih non-negotiable material assets

4293, 00

133

Znos of non-material actives

113

221

Few items that need to be shipped to warehouses and in exploitation

1 202.50

Zakіnchennya tab. 4.1

Code

Name rahunku

Zalichki for

debit

by credit

231

Materials for bulk, science and technology

86,276.57

234

Gospodarsky materials and stationery

20,768.28

238

Spare parts for cars and ownership

2,042.79

323

Special rezhstratsіynі rakhunki for the region koshtіv, otrimanih yak payment for services

178 899.91

331

Groshі documents in national currencies

7 677.30

401

Fund for fixed assets for their types

485,921.70

411

Fund for small and small items for their species

1 202.50

431

Results of the vision of Kostoris for the Zagal fund

2 387,92

432

The result of the weekend koshtorisu for the special fund

280 897.26

651

Rosrachunks for payments and surcharges to the budget

15 168.69

641

Rozrahunki with pension insurance

4.66

701

Asignuvannya from the sovereign budget on vidatki set that іnshi come

349 643.84

711

Income for cats, let’s take away as a fee for servants

354,046.83

713

Income for the most important people of the special fund

8 330,00

801

Vidatki from the sovereign budget for utrimanya establish that інші come

285,899.66

811

Vidatki for the Inner Dzherely Vlasny nadhodhen

385,872.68

813

Vidatki for the most important people of the special fund

12,704.63

Usyogo balance

2 079 856,21

2 079 856,21


Table 4.2

RICH FINAL TURNS WITHOUT WRITTEN OF INCOME TA VIDATKIV VІYSKOVO PART

S / n

Zmіst operation

Koresponentskі rakhunki

Suma, UAH

for debit

for a loan

1

Written off as a reminder for the flow of income to the secret fund to the budget

701

431

349 643.84

2

Written-off of write-offs for streaming income from the special fund to the budget:

- get behind the cats, let’s wrap up like a fee for servants

711

432

354,046.83

- Reach for the most important needs of the special fund

713

432

8330,00

3

Written off views of stream rock, spent on the banknotes of the bank of the zagalny fund to the budget

431

801

285,899.66

4

Written off the types of special fund:

- vidatki for cats, let’s say, as a fee for servants

432

811

385,872.68

- vidatki for the most needed people of the special fund

432

813

12,704.68

Before warehousing of a sound organization, it is necessary to carry out an inventory of material values, pennies, razrahunkіv, about which it was said earlier that you should try to close the box. The order of health of final closing income and income for those of budgetary institutions has been established in the Instructions of the Sovereign Treasury of Ukraine on the procedure for storing the primary financial loans of the institutions, which allow for the establishment of a budget for the sovereign. Neobkhіdnіst is enriched by the fact that you need to set up koshtorisi to be stored on the river, a little bit to budget rock, and in the offensive finance set to be carried out from the budget of new rock.

In case of closing the actual expenses for organization (for a small amount of the insured and paid salaries and services for the other half of the breast, to transfer to the balance of the offensive), for starting and renewing, we will need to reconstruct closed 31 babies nevikoristanikh asignuv on the Vitrati installation, non-capital contributions are attributed to vіdpovіdnі rakhunki. The number of transactions shall be registered with accounting records, with all of which there are rachunks, which are carried out ascribed, debited, and all the rakhunki, of which are written off, are debited, credited. Vitrati on special cats, booked and accepted for operation, repair and overhaul, carried out for marathons of special males, debited for moneys of income on special males. Prior to closing the flow of the flow region, a balance of 31 breasts is stored on hand, in which I can imagine operations for the breasts and additional wiring, as well as the opportunity to inventory from inventory.

Accounting entries , I stock up with closed rakhunkіv, made out with such records.

Table 4.3

THE PROCEDURE OF THE HIGHLIGHTS OF RICHAL CONCLUSIVE TURNOVERS WRITTEN WRITTEN OF THE REVENUES OF TA VIDATKIV OF THE BUDGETARY INSTITUTIONS FOR RIK

S / n

Zmіst operation

Numbers subrahunіv

For debit

For a loan

1

I’m written off for the correct flow of funds to the budget fund to the budget

701, 702, 681

431

2

I’m deducted from the letter to the special fund for the budget:

2.1

come for cats, we will repudiate, as a fee for servants (due, we must abolish the mouth of a new way with koshtoris, so you will be rewarded with budgetary units, which are guaranteed by the budget, and that you should be allowed to pay off the budget; rent a lane of budgetary installs; cats, which can be eliminated by budgetary installations (real lane), which behind koshtoris be brought to stream budget rock

711

432

Production table 4.3

S / n

Zmіst operation

Numbers subrahunіv

For debit

For a loan

2.2

go for cats, let’s take away the fee for the services, which should be paid to the off-budget budget and don’t get separated from the production line (the payment for the start-up is re-paid for the entire start-up river, so much)

711

716

2.3

go for cats, let’s clear the fee for the servants, who will be shipped in the last budget-less, ala yaki boulevards in the stream (pay-out fee, re-paid for the entire start-up fee, so much less), I’ll install it for free 7 times 16 for vitrats maybutnіh perіodіv "

716

432

2.4

go for the most important Dzherelys of Vladyka (you need to establish a hand of grace for the vicar, and also grants, grants, good luck, investment, and it’s easy to deny the budget installments with the help of the new legislation)

712

432

2.5

Profit from the special needs of the special fund

713

432

2.6

income, hidden on the cover of the secret fund

715

432

2.7

go to the special fund, install, cancel the install the second rivny, or the lower rivny behind the internal rosaries

682

432

2.8

come to the state of health of the virological (primary) masters, of the state gratitude, for contracts with science-to-work robots

721, 722, 723

432

3

Write off the amount of deductible credit accumulated by stretching out a stream budget stream to subraun 741 “Get your budgetary installs” (this is the kind of procedure for imagining an operation that is fixed by installation)

431

801, 802

Production table 4.3

S / n

Zmіst operation

Numbers subrahunіv

For debit

For a loan

4

I can write off the video streams that were made for the revenue rachs in the special fund to the budget:

4.1

vidatki for cats, let us down as a fee for servants

432

811

4.2

vitrati (virobichnyh (primary) maisteren, private (primary) state donations, science-based robots for contracts, for experimental experiments, for procurement and reprocessing of materials) for closed robots

432

821, 822, 823, 824, 825

Vitrati for unaccompanied, but not for robots, but not for robots, you can’t write off the final turns for rik

4.3

vidatki for the most powerful dzherely vlasny nadhodhen

432

812

4.4

vidatki for the most needed special fund

432

813

5

Write off wart_ re-stock and mater_al_v

441

431, 432

6

I am writing to insured courses:

442

431, 432

6.1

result to date

431, 432

442

6.2

view result


BALANCE on ______________ rock

Form No. 1

Establishment Vіyskova Chastin

Cody

for Є DRPOU

08108487

Vidomcode Classification Code 210

for SPODA

04084

Periodicity: Richna

One vimіru: UAH


ASSETS

Code

On the cob of rock

In the Kinets quarter

І. Non-negotiable assets

Non-material assets:

Zalishkova wart

110

637

drift

111

113

first time wart

112

750

Main categories:

Zalishkova wart

120

84 533

424 175

drift

121

42,254

593 016

first time wart

122

126,787

1 017 191

Intrinsic non-negotiable assets:

Zalishkova wart

130

13 692

61 109

drift

131

-

4293

first time wart

132

13 692

65,402

Incomplete capital budget

140

II. Reverse assets

Materiali products harchuvannya

150

53,794

109,088

Few items and shvidkoznosuvany objects

160

1270

1203

Інші stock

170

Balance sheet


ASSETS

Code

On the cob of rock

In the Kinets quarter

Debitors bargaining

180

6468

15 169

Rosrachunks with post-overs, pidryadniki and deputies for vicon robots and servants

181

Rozrahunki z podatkiv that payment

182

6468

15 169

Rosrahunky z_ insurance

183

Rozrahunka z v_dshkoduvannya zavdanikh zbitkіv

184

Rosrachunks for special types of payments

185

Rozrahunka with pzdviznymi persons

186

Rosrachunks at the highest operations

187

Rosrachunks for operations with centralized posting of material values

190

Rosrahunks for okremy programs

200

Short-term bills of exchange

210

Inshti koshti

220

781

7677

Groshovi koshti in dorozі

230

Rahunki in banks

240

Clovers of the Zagalny Fund

241

Rahunki special fund

242

Rahunki in foreign currency

243

Inshi potachny rakhunki

244

Rahunki in the treasury of the zagalny fund

250

Rahunki in the treasury of the special fund

260

222 242

178 900

Special rezhstratsіynі rakhunki for the region koshtіv, otrimanih yak payment for services

261

216 952

178 900

Special regrastny rakhunki for the region of koshtіv, otrimanih for the highest dzherely Vlasny nadhodzhen

262

Balance sheet


ASSETS

Code

On the cob of rock

In the Kinets quarter

Special reguratsi rahunki for the region of the most important special fund

263

5290

Inshi rakhunki in the treasury

270

Casa

280

ІІІ. Vitrati

Vidatki igneous fund

290

Vidatki sovereign budget

291

Vidatki mіstseva budget

292

Vidatki special fund

300

Vidatki for cats, let us down as a fee for servants

301

Vidatki for the Inner Dzherely Vlasny nadhodhen

302

Vidatki for the most important people of the special fund

303

Virobnichі Vitrati

310

Balance

320

382,780

797,958

LIABILITY

Row code

On the cob of rock

At Kіnets'kvartalu

І. Vlasny capital

Fund at fixed assets

330

98 225

485 921

Fund in small and small items

340

1270

1203

The result of the weekend of koshtorisu for the lucrative fund

350

2388

66 132

The result of the weekend koshtorisu for special fund

360

280 897

244 697

Results reotsinok

370

-

II. Zobov'yazannya

Dovgostrokovі zobov'yazannya

380

Short-line poses

390

Flowing bargaining for pre-gostrokov goiters

400

Balance sheet


LIABILITY

Code

On the cob of rock

In the Kinets quarter

Short-term bills of exchange

410

Creditors bargaining

420

5

Rosrachunks with post-overs, front-runners and deputies for vicon robots and servants

421

Rosrachunks for special types of payments

422

Rozrahunki z podatkiv that payment

423

Rosrahunky z_ insurance

424

5

Rozrahunki iz zarobitno pay

425

Rosrachunks with scholarships

426

Rosrachunks with praznikovniki for bezgotovkimy rerachuvanni

427

Rosrahunks for deposit sums

428

Rosrachunks at the highest operations

429

Rosrachunks for operations with centralized posting of material values

430

Rosrahunks for okremy programs

440

ІІІ. Income

Income to the underground fund

450

Revenues to the sovereign budget

451

Revenues to the budget

452

Income special fund

460

Income for cats, let’s take away as a fee for servants

461

Income for the most powerful dzherelys

462

Income for the most important people of the special fund

463

Income for vitrats maybutnіh perіodіv

464

Income of realizable products, virobi and vikonanikh robіt

470

Balance

480

382,780

797,958


Balance sheet

DOVIDKA TO RAKHUNKU 70 “REVENUE OF THE ZAGALNOGO FUND”

Debit

Row code

Suma

Credit

Row code

Suma

Charged shortage, materials, taken on rahunok set

490

Nadіishli asignuvannya for a rock fund with a stretch of rock

570

285,895

Internal razrahunki for the sunbathing fund

500

at that number:

from the sovereign budget

571

285,895

Passed on to the cots of the ministry

510

from the budget

572

INSHI OPERATIONS

520

Out-of-stock material added

580

530

Dootsinka materialіv

590

540

Otrimuvani koshti v_d іshih minіnіstrovstv

600

Sum of income, scho charged to financial result

550

Internal razrahunki behind the sunken Fund

610

INSHI OPERATIONS

620

63,749

At once

560

349,640

630

At once

640

349,640

Fill behind the rahunk on the end of the period

650

-

Balance sheet

ACCESS TO RAKHUNK 71 “REVENUE OF THE SPECIAL FUND” (in part of the necessary safety)

Debit

Row code

Suma

Credit

Row code

Suma

Internal razrakhunki for special fund

660

I asked for the higher incomes of the special fund (gained by the distributors)

710

8330

670

Nadyshlo asignuvann, install it seamlessly on I’m, for the last incomes of the special fund (possessions without razpodіlіv)

720

Sum of income, scho charged to financial result

680

Nadіshlo for the poses of the international financial organizations

730

Internal razrakhunki for special fund

740

690

750

At once

760

8330

At once

700

8330

Fill behind the rahunk on the end of the period

770

-

DECODING OF OFF-BALANCED RAKHUNKIV

No. s / n

Name rahunku off-balance sheet

Fill on 01.01.2004

Required

Vibuttya

Fill in the kіnets zvіtnogo perіoda

scrip

scrip

scrip

scrip

1

2

3

4

5

6

At once

Install Kerivnik

Head Accountant

"___" ______________200__ p.

BALANCE OF PIDPRISEMS (form No. 1)

Cody

Date (date, month, day)

01

Pіdprimstvo TOV "Agropakіnvest"

for Є DRPOU

Territory of Kyiv-Svyatoshinsky district

for KOATUU

The form of moisture is collective

for KFV

The body of the sovereign government without order

for SPODA

Galobe virobnitstvo , nadanny servant

for ZKGNG

View of economic dyalnost lisopilny virobnitstvo, virobnitstvo details from the village

for KVED

One vimіru: UAH .

Control bag

Addresses metro Vishnev, vul. Kyivska, 8-a Tel. 7-03-01

BALANCE 200 __ p.

Form No. 1

Code for DKUD

1801001


ASSETS

Row code

On the cob of a sound period

At the end of the period

І. Non-negotiable assets

Non-material assets:

Zalishkova wart

010

623

617

first time wart

011

704

697

accumulated depreciation

012

81

80

Incomplete Budіvnitsvo

020

192 772

193,834

Main categories:

Zalishkova wart

030

987 517

977 739

first time wart

031

1,593,949

1 578 167

drift

032

606 432

600,428

Balance sheet


ASSETS

Row code

On the cob of a sound period

At the end of the period

Dovgostrokovі financials and investments:

Yakі oblikovuyutsya for the method of participation in the capital of the largest enterprises

040

інші фінансіі і Investmentsії

045

Dovgostrokova debitors bargaining

050

Вiddroceni taxable assets

060

Inshow non-negotiable assets

070

Usyogo at the hand of I

080

1,180,912

1 172 190

II. Reverse assets

Stock up:

virobnichi stocks

100

156,626

155,075

creatures on viroshuvannі that відгодівлі

110

446

442

unfinished job

120

1697

1680

ready products

130

2454

2430

comrade

140

3827

817

Bills of exchange

150

21,661

21,447

Debitorska bargaining for comrade, robots, servants:

pure realizatsionna vartіst

160

166 391

164 744

first time wart

161

166 391

164 744

reserves of sum borg_v

162

Debitorska bargaining for rosacea:

with the budget

170

2343

2320

for advanced advances

180

with insured income

190

from internal rozrahunkіv

200

Insha is flow debitor

210

62,863

62,241

Streaming financial investments

220

Balance sheet


ASSETS

Row code

On the cob of a sound period

At the end of the period

Groshovi koshti that õh equivalent:

at national currencies

230

23

23

in foreign currency

240

eleven

eleven

Інші circulation assets

250

9668

9572

Usyogo for the distribution of II

260

428 010

420 802

ІІІ. Vitrati Maybutnіh perіodіv

270

304

301

Balance

300

1 609 226

1,593,293


LIABILITY

Row code

On the cob of a sound period

At the end of the period

І. Vlasny capital

Statutory capital

300

7960

7881

Payovy capital

310

Pre-attachment investment

320

The Highest Dodatsky Capital

330

912 875

903 837

Reserve capital

340

1018

1008

Failure to sidetrack (uncritical zbitok)

350

–212,134

–210,034

Non-payment capital

360

Vilucheniy Kapital

370

Usyogo at the hand of I

380

709 719

702 692

II. Protection of offensive vitrates and payments

Personnel billing

400

Інші health care

410

Tsilove financialsuvannya

420

2143

2122

Usyogo for the distribution of II

430

2143

2122

ІІІ. Dovgostrokovі zobov'yazannya

Dovgostrokovі Bank loans

440

Balance sheet


LIABILITY

Row code

On the cob of a sound period

At the end of the period

Інші thereof

450

Cross-sectional taxation of goiters

460

191 734

189 836

Інші довгострокові зобов'язання

470

Usyogo for the distribution of III

480

191 734

189 836

ІV. Flowing goiter'yazannya

Short-term bank loans

500

Flowing bargaining for pre-gostrokov goiters

510

Bills of exchange

520

67,236

66 570

Creditors bargaining for comrade, robots, servants

530

434 635

430 332

Flowing goiters for rosacea:

with gained advances

540

with the budget

550

11 326

11 214

with over budget payments

560

1678

1661

zі fearuvannya

570

43,139

42,712

for payment

580

14,608

14,463

with participants

590

from internal rozrahunkіv

600

Інші Precision goiter'yazannya

610

133 008

131 691

Usyogo at the end of IV

620

705,630

698 634

V. Income maybutnіh perіodіv

630

Balance

640

1 609 226

1,593,293

Install Kerivnik

Head Accountant

M.p.

Баланс бюджетної установи подається у двох частинах: в одній відображені кошти за видами, розміщенням та використанням, у другій — за джерелами їх утворення. Перша частина бухгалтерського балансу називається його активом, друга частина — пасивом. В активі балансу бюджетної установи показують розміщення коштів, тобто в якому вигляді вони знаходяться і як використовуються — в основних засобах, матеріалах і запасах, грошових коштах, розрахунках з підзвітними особами і дебіторами, видатках на утримання установи та витратах на капітальне будівництво. Крім того, бюджетні установи, які мають підсобні господарства, науково-дослідницькі установи або виконують роботи за договорами, в активі балансу показують витрати на вироб-ництво і збитки по цих господарствах.

Кошти бюджетної установи та джерела їх утворення в балансі групуються по статтях.

Бюджетні установи для здійснення своєї діяльності отримують необхідні кошти з бюджету, тому вони не наділяються власними оборотними коштами. У балансі бюджетної установи відсутня стаття “Статутний капітал”, рахунку “Основні засоби” відповідають рахунки “Фонд у необоротних активах” в пасиві балансу, а рахунку “Малоцінні та швидкозношувані предме-ти” — рахунок “Фонд у малоцінних та швидкозношуваних предметах”. Інші матеріальні цінності, грошові кошти і кошти в розрахунках покриваються в пасиві балансу, як правило, фінансуванням з бюджету та доходами власних надходжень і частково кредиторською заборгованістю.

У бюджетних установах не утворюється амортизаційний фонд, оскільки необхідні кошти на поповнення та ремонт основних засобів вони повністю отримують з бюджету. Тому й в балан-сі немає рахунків з обліку амортизаційного фонду.

Основні особливості бухгалтерського балансу бюджетної установи порівняно з госпрозрахунковим підприємством такі.