The chart of accounts for the public sector: structure and new concepts
The article examines the field of a public sector accounting being new for Ukraine. The Ukrainian public sector accounting is created as a result of integration of accounting in state-funded institutions and accounting in the State Treasury Service of Ukraine. The article purposes to determine chang...
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| Format: | Article |
| Language: | English |
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Zhytomyr State Technological University
2015-09-01
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| Series: | Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki |
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| Online Access: | http://ven.ztu.edu.ua/article/view/56193 |
| _version_ | 1811271974720110592 |
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| author | М.S. Ambarchian |
| author_facet | М.S. Ambarchian |
| author_sort | М.S. Ambarchian |
| collection | DOAJ |
| description | The article examines the field of a public sector accounting being new for Ukraine. The Ukrainian public sector accounting is created as a result of integration of accounting in state-funded institutions and accounting in the State Treasury Service of Ukraine. The article purposes to determine changes in the content and structure of the Chart of accounts for the public sector. In the process of research the author has applied a set of scientific methods, namely comparison, grouping, analysis, synthesis. Consequently, the author has obtained the following scientific results: determination of common and distinctive components of the Chart of accounts for the public sector, the Chart of accounts for the state-funded institutions, the Chart of accounts for public and local budgets, and the Chart of accounts for the State Treasury Service of Ukraine; indication of new concepts used in the public sector accounting; disclosure of indicative characteristics of exchange and non-exchange transactions. The mentioned scientific results enable readers to get acquainted with the novelties in the public accounting sector and form the information basis for decision-making in the sector of general public administration. |
| first_indexed | 2024-04-12T22:31:52Z |
| format | Article |
| id | doaj.art-8d9c60a39ff842ed9fa1ca2c2f084ed9 |
| institution | Directory Open Access Journal |
| issn | 1728-4236 1728-4236 |
| language | English |
| last_indexed | 2024-04-12T22:31:52Z |
| publishDate | 2015-09-01 |
| publisher | Zhytomyr State Technological University |
| record_format | Article |
| series | Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki |
| spelling | doaj.art-8d9c60a39ff842ed9fa1ca2c2f084ed92022-12-22T03:13:58ZengZhytomyr State Technological UniversityVìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki1728-42361728-42362015-09-013731217The chart of accounts for the public sector: structure and new conceptsМ.S. Ambarchian The article examines the field of a public sector accounting being new for Ukraine. The Ukrainian public sector accounting is created as a result of integration of accounting in state-funded institutions and accounting in the State Treasury Service of Ukraine. The article purposes to determine changes in the content and structure of the Chart of accounts for the public sector. In the process of research the author has applied a set of scientific methods, namely comparison, grouping, analysis, synthesis. Consequently, the author has obtained the following scientific results: determination of common and distinctive components of the Chart of accounts for the public sector, the Chart of accounts for the state-funded institutions, the Chart of accounts for public and local budgets, and the Chart of accounts for the State Treasury Service of Ukraine; indication of new concepts used in the public sector accounting; disclosure of indicative characteristics of exchange and non-exchange transactions. The mentioned scientific results enable readers to get acquainted with the novelties in the public accounting sector and form the information basis for decision-making in the sector of general public administration.http://ven.ztu.edu.ua/article/view/56193public sector accountingthe Chart of accounts for the public sectorexchange transactionsnon-exchange transactionsrelative revenuesrelative expenses |
| spellingShingle | М.S. Ambarchian The chart of accounts for the public sector: structure and new concepts Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki public sector accounting the Chart of accounts for the public sector exchange transactions non-exchange transactions relative revenues relative expenses |
| title | The chart of accounts for the public sector: structure and new concepts |
| title_full | The chart of accounts for the public sector: structure and new concepts |
| title_fullStr | The chart of accounts for the public sector: structure and new concepts |
| title_full_unstemmed | The chart of accounts for the public sector: structure and new concepts |
| title_short | The chart of accounts for the public sector: structure and new concepts |
| title_sort | chart of accounts for the public sector structure and new concepts |
| topic | public sector accounting the Chart of accounts for the public sector exchange transactions non-exchange transactions relative revenues relative expenses |
| url | http://ven.ztu.edu.ua/article/view/56193 |
| work_keys_str_mv | AT msambarchian thechartofaccountsforthepublicsectorstructureandnewconcepts AT msambarchian chartofaccountsforthepublicsectorstructureandnewconcepts |