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Organizatsiya accounting in the budgetary institutions - SVriko S.V.

1.5. Regulyuvannya accounting area of ​​budgetary installations

Vitschiznyana system of the accounting region is characterized by the state form of control and regulation. Згідно зі статтею 6 The Law of Ukraine "About the accounting region in the financial news in Ukraine" The state regulyuvannya oblіku fіnansovoї звітності здійснюється з метю:

• Alignment єдиних rules ведення бухгалтерського обліку та фінансової звітності, які є обов'язковими для всіх;
• Udoskonalennya accounting of the region. Ta fіnansovoї zvіtnostі.

Functionality of the state regulyuvannya oblkovoї sistemi Ukrainy is realized through the system of state power and sovereign control.

Organizatsiya єдиної системи бухгалтерського обліку України перебуває у віданні Кабінету Міністрів України - навищого орган вла та та державного управління. Загальне керівництво systemою обліку і statistics країни здійснює Державний комітет статистики України.

Until yogo functioі nylezhat:

• Vedennya obliku vikonannya sverhvnyh planiv rozvitku people's government;
• The statistics behind the economy ekzoliiki kraїni;
• Rozrobka that zastverdzhennya forms zvіtnosti, the order of їх storняня і подання;
• Розробка єдиних показників, за якими здійснюється облік;
• Regulation of the first part of the country of all the economy of Ukraine.

Regulyuvannya zagalnyh pitanet methodologії bibliotekogo oblіku ta zvіtnostі zdіysnyuє Ministry of Finance of Ukraine through the Management of the methodology of the accounting region of the country. At the Ministry of Finance of Ukraine yak doradchy organ dіє Methodologicheskaya raada z bibliographicheskogo obliku, y obedinenie prichyuyut vysokokvalіfіkіvanі naukovtsі, fahіvtsі Mіniststvі taіnіshikh tsentrnykh organіv vikonavochoї vladі, підприємств, podstavniki gromadskikh organіzііі kommentіvі ta auditorіv Ukrainy. Qiu Radu (article 7 to the Law on Accounting and Finance in the Financial Industry in Ukraine) was adopted with the following method:

• Organizatsii of the retailing and scanning of projects in the national positions (standards) of the accounting region, the regulatory and legal acts, the accounting of the accounting area and the warehousing of the financial information;
• Recruitment of organizational forms and methods of accounting in Ukraine;
• Methodological research in the field of technical and technological development of the obrobki of the regional information system;
• Розробки рекомендацій щодо доскоколенлення системи підготовки, перепідготовки та підвищення кваліфікації бухгалтерів.

At the Ministry of Finance of Ukraine for the prerupchennyam in a row without a regular poklado soi functii:

• rozrobku i zatverdzhennya natsіonalnih position (standartіv) buhgalterskogo oblіku; The plan of accounting for the accounting area, the normative actives for the accounting system, and takozh viznachennya sistemi principles, rules and methods of accounting for the region in the capital of the zakrema sub'ektami gospodarjuvannya, sho klassifikuyutsya yak pіdpriemstva ta organizatsii (trade, postavchalny, sіl'kogospodarsky, budivelny);
• The box that solidifies the forms of the accounting area for all the economy eco-sectors;
• Vidpratsyuvannya that vstanovlennya zagalnyh obovyazykovyh vimog before storannya, perevirki and vikoristannya accounting documents;
• Reguljuvannya periodic to the order of carrying out inventory;
• The system of national accounting of the characteristics of accountants;
• Забезпечення участі України в міжнародних заходх із розвитку практики бухгалтерського обліку та звітності;
• Узагальнення й опрацювання міжнародного та вітчизняного досвіду ведення бухгалтерського обліку.

Державний комітет статистики і Міністерство фінансів України, маючи на меті уніфікувати облік та гармонізувати його in the intersts системи національних показників, узгоджують між собою всі питання, що стосуються методології бухгалтерського обліку. Окремі питання schododom order обподаткування об'єктів бухгалтерського обліку перебувають віданні Державної податкової служби України. The notation riven regimentatsії characterize yak zagalny (Figure 1.3). We will step up the structure of the agencies of the kerivnitskva with the accounting system of budgetary allocations, which will be given without budget.

The regulation of the accounting region of budgetary institutions is up to the direct functions of the State Treasury of Ukraine, the yak bulo is regulated by one of the administrations of the Ministry of Finance of Ukraine. So, z-pomizh bugatokh functiyі zavdan Derzhavnogo treascheystva By the decree of the President of Ukraine dated 15.01.99 № 173/98 "About the government of the treasury of Ukraine" is indicated as follows : "The roll of normative and methodical documents, feed the accounting area, the name of the organi- zation, the budget of the countries, Yakі - obovvyazkimi for all pidpriimstv, installation і organizatsіy, shоo використовуть budgetary кошти та кошти державних позабюджетних фонів » . On the basis of the methodology, the kerivnitsuto of the Derzhavnoye Treasury in the sphere of the accounting sector of the budget is not declared, but the accounting region is vikonannya kostorisu of income and visas. For an hour, the state treasury of the BULA was reformed in a budgetary way by the budget region, with the following normative documents:

Fig. 1.3. System kerіvnitstva accounting area of ​​budgetary installations in Ukraine

• By the order of the Head Office of the State Treasury of Ukraine on 10th of July 1999 No. 114 "About the solidification of the plan for the accounting sector of the budgetary units, Ordering the plan of accounting for the accounting area of ​​budgetary institutions . "
• By the order of the Head Office of the State Treasury of Ukraine, dated 11th serpent 1998 No. 63 "About the consolidation of the structure of the order of the vicarities of the oblasts of the budgeted budgets of budgetary allocations for them" .
• By the Order of the State Treasury of Ukraine, dated 17 October 2000 No. 64 "About the consolidation of the architecture of the main pillars of this non-current active budgetary system . "
• By the Order of the State Treasury of Ukraine on 8th of July 2000 No. 125 "About the consolidation of the design of the reserve of budgetary installations" .
• By the Order of the State Treasury of Ukraine on 18th of July 2000 No. 130 "About the solidification of the standard forms of the oblast, that is written off the reserves of the budgetary installations of the industrial design of the warehouse . "
• By the Order of the State Treasury of Ukraine dated 27 December 2000 No. 68 "About the consolidation of the structure for the formation of memorial orders for budgetary organizations and order storage . "
• By the Order of the Derzhavnoy Treasury of Ukraine, dated 10 lip-ny 2000, No. 61 "About the consolidation of information about the correspondence of the sub-accounts of the accounting area for the image of the main budgetary operations of budgetary organizations and institutions ".
• By the Order of the State Treasury of Ukraine for 6 Zhovtnya 2000 No. 100 "About the solidification of the order of the warehouse cardboard and the book of the analytical budget of the budget" .
• By the Order of the State Treasury of Ukraine on 19 July 2000 No. 131 "About solidification Order of the state budget for income" .
• By the Order of the State Treasury of Ukraine dated 22 December 2001 No. 3 "About the solidification of the Order of the Kasovian Viconal of the State Budget for Witches . "
• By the order of the State Treasury of Ukraine on 28 leaves of the year 2000 No. 119 "About the solidification of the plan for the accounting of the region, the state budget of the state budget, and the order of taxation of the plan of accounting for the accounting region of the state budget . "

In 2000, the Ukrainian government kept the treasury of Ukraine under the sway of self-determination, until the function of a loaf:

• Organisatsiya that zdіysnennya vikonannya state budget;
• Здійснення керівництва територіальними bodies of the State Treasury;
• Vedennya zvedenih reestriiv rozporyadnikіv koshtiv state budget of Ukraine, the state pozubudzhetnyh fondiv, pozabudzhetnyh koshtiv and raakhuniv teritorialnyh organisv Derzhavnogo treasury in the establishment of banks;
• Zdіysnennya upravlennya income and svidatkami state budget, vikonannya operatsy in the budget budgets, zokrema in foreign currencies, in the relations between the income and the budget of the state budget;
• Здійснення за дорученнями Кабінету Міністрів України і Мінфіну операцій зіншими коштами, що перебувають розпорядженні Уряд України;
• Organizatsiya t zdіysnennya prognozuvanannya і kasovogo planunuvannya koshtіv state budget, viznachennya on the basis of legal legislation rozmіrіv їh streaming vicaristan in the interstitial leagues for the peridovid peridod;
• Brought to the head rozporyadnikov koshtiv і teritornyalnyh organіv Derzhavnogo treasury ossyagіv asynguniv, scho vіdіlayayutsya s sovereign budget;
• Organizatsiya rozpodilu mіzh mіzhim budget that budgets of the Autonomous Republic of Crimea, regions, Kiev and Sevastopol відрахуван від занальнодержавних податків, зборів і обов'язкових paymentів за norms, затвердженими Верховною Радою України, а и також перерахування місцевим місцевым buds ім коштів від зазначениі відрахувань;
• Здійснення взаємних розрахунків між sovereign budget and budgets of the Autonomous Republic of Crimea, regions, Kiev region and Sevastopol;
• Zhvedenya zvedennogo bureaucratic oblku ruhu koshtiv sovereign state budget on the rahunkah of the State Treasury;
• zbirannya, Institution that analіz fіnansovoї zvіtnostі about the camp vikonannya mіstsevih, that sovereign Institution byudzhetіv, filed zaznachenoї zvіtnostі to the Verkhovna Rada of Ukraine, Ukraine Uryadov she Mіnfіnu;
• Zdіysnennya at once with the National Bank and the Managing Authority of the inland and the invasive borg, and such servicing of the bogu as it is before the law;
• Reguljuvannya fіnansovyh vzaemovіdnosin mіzh by the state budget with the state budgetary funds, the organization of the third-party control over nadokhozhennyam, ruhom and vicarities koshtiv tsikh fondіv;
• Filing before the Ministry of Finance (at various times) proposals for speeding up the assessments of the state budget;
• The clearing of normative and methodical guidelines, and of documentary documents from the accounting area, the issue of the organi- zation of the budget, the resources of the countries;
• The separation of the draft laws of the legislative normative acts of the state, to lie down to the competence of the State Treasury;
• organіzatsіya robots teritorіalnih organіv Sovereign Treasury, pov'yazanoї s dotrimannyam chinnogo zakonodavstva Ukraine s sovereign power vikonannya budget nadhodzhennya that vikoristannya koshtіv Reigning pozabyudzhetnih fondіv;
• Organisation pidvishchennya kvalіfіkіcy pratsіvnikіv organіv Derzhavnogo treasury vidpodіdo prichnogo legislatstva;
• Held revivities of the government treasury bodies of the State Treasury;
• Installed zv'yazkіv s mіzhnarodnimi fіnansovo bankіvskimi-install, and takozh s treasuries іnshih kraїn, vivchennya dosvіdu organіzatsії їhnoї dіyalnostі that pіdgotovka propozitsіy about Yogo vikoristannya in Ukraїnі.

Until the end of the year, the structures of the governing bodies of the accounting sector of the budgetary establishments have to cover the gauges of ministry, offices and management. Vіdpovіdno to the warehouse that characteristics dіyalnostі budgetary SET zaznacheny rіven representations such bodies vikonavchoї Vladi: Mіnіsterstvo vnutrіshnіh right, Mіnіsterstvo yustitsії, Mіnіsterstvo zakordonnih right, Mіnіsterstvo osvіti i science Mіnіsterstvo receptionists Health Protection, Mіnіsterstvo culture that іn. Міністерства і відомства виконють методологічне керівництво, забезпечеечи й оргаізаційне. Metodologіchne kerіvnitstvo for zaznachenim rіvnem formalіzuєtsya in viglyadі іnstruktivnih materіalіv scho reglamentuyut osnovnі power stosovno order viznachennya, narahuvannya that oblіku zarobіtnoї pay vіdpovіdno to the Branch Main kategorіy pratsіvnikіv and takozh power techniques buhgalterskogo oblіku spetsifіchnih galuzevih ob'єktіv toscho. Organizatsiyne kerіvnitsvtvo realizuetsja at protsessi sutsilnogo the control over dostupernjam rules of a business of the accounting region and that of the oblast oblikovo іnformatsії at вигляді зведеної бухгалтерської звітності.

Ostannyoy lankoyu in sistemi organov, scho viznachayut methodology and methodology of the accounting region of budgetary institutions, is itself established. The law "About the accounting region in the financial news in Ukraine" identifies the basic provisions of the rights and rights of the sub-federation of the state property of the region. Thus, the accounting region of budgetary institutions and organizations is guilty to be maintained uninterruptedly at the time of reestra- tion and privatization of the loss of life. Internship management of the accounting sector of the yogo organisatsiyyu zdіysnyuy kerivnik organizatsii that head accountant. Appointed to the head of the accountant's office, that person is sentenced to sit in order for the order of the keeper.

Budgetary Establishment of the Organizational Organiza- tion of Ownership of Ownership of Shchododulyulyannya Nutrition of the Accounting Oblast in the Vigilance :

• Samostychnogo viznachennya oblikovoї polity in the inter-normative base;
• Vibor organizatsiynoi form of formation of the region's re-development;
• The distribution of models in the system of internal public administration in the control of the establishment of the organization;
• Utomorning schema document;
• Viboru way of the box that fіaksatsії інформації on відповідних носіях;
• Vibor of software for accounting;
• Planuvannya rozvitku methodology of the accounting region of the most specific minds in the setting of the organi zation.

Prospective values for regulyuvannya rozvitku vіtchiznyanogo buhgalterskogo oblіku toil gromadskі organіzatsії that spіlki, takі, skazhіmo, yak Federatsіya profesіynih buhgalterіv i auditorіv Ukraine, Asotsіatsіya profesіynih buhgalterіv Ukraine, Spіlka auditorіv Ukraine.

Controlling food

• Розкрити поняття "оргаізація бухгалтерського обліку".
• Які functції та завдання виконує організація бухгалтерського обліку?
• What is the subject of the organization of an accounting region?
• Describe the nature of the organization of the accounting region.
• Розкрити сутність принципиів организаізації бухгалтерського обліку.
• Method of organization of accounting.
• Viznachiti warehouse and the method of organization of the accounting region.
• Sharakterizuvali methodical and technical information on the organization of the accounting region.
• What is the system of accounting for the budgetary system in Ukraine?
• Okresliti kolodan і functіій кожного зкерівних оргаів у областиі оргаізації бухгалтерського обліку.