THE PROBLEMS OF ACCOUNTING AND CONTROL OF PROPERTY OF BUDGET LOW VALUE IN EDUCATIONAL INSTITUTIONS

dc.creator	Efimova S.B.
dc.creator	Sobachko A.I.
dc.date	2012-04-01T00:00:00Z
dc.date.accessioned	2015-08-12T11:28:03Z
dc.date.available	2015-08-12T11:28:03Z
dc.identifier	2077-1770
dc.identifier	2218-7405
dc.identifier	https://doaj.org/article/84f8d7e7c78840a3a5ffcc3ce719498e
dc.identifier.uri	http://evidence.thinkportal.org/handle/123456789/30572
dc.description	Purpose. Consideration of the treatment facilities, which are debited from the balance, but continue to participate in the activities of the institutio. We used a systematic approach to the study of the issues, analysis, synthesis, observation, group, etc. The article focuses on the issues arising in the course of accounting and control system development. The key issues in this respect are property valuation and classification, ways of entity identification and writing them off from offbalance- sheet accounts. The author also writes about tax consequences in case of having no accounting data. The article introduces a storage register which allows to obtain information about the entities, their maintenance costs and to develop data about the entities in accordance with the accounting groups with the view to further structure analysis. Finally, the author proposes measures to increase control over writing these entities off. The results can be applied in the practice of accounting in the budgetary institutions and the teaching of disciplines, "Accounting for budgetary institutions", "Control and Audit" for students of economic specialties.
dc.language	Russian
dc.publisher	Naučno-innovacionnyj Centr
dc.relation	https://doaj.org/toc/2077-1770
dc.relation	https://doaj.org/toc/2218-7405
dc.rights	CC BY-NC-ND
dc.source	Sovremennye Issledovaniâ Socialʹnyh Problem , Iss 4 (2012)
dc.subject	Education (General)
dc.subject	L7-991
dc.subject	Education
dc.subject	L
dc.subject	DOAJ:Education
dc.subject	DOAJ:Social Sciences
dc.subject	Education (General)
dc.subject	L7-991
dc.subject	Education
dc.subject	L
dc.subject	DOAJ:Education
dc.subject	DOAJ:Social Sciences
dc.subject	Education (General)
dc.subject	L7-991
dc.subject	Education
dc.subject	L
dc.subject	Education (General)
dc.subject	L7-991
dc.subject	Education
dc.subject	L
dc.subject	Education (General)
dc.subject	L7-991
dc.subject	Education
dc.subject	L
dc.title	THE PROBLEMS OF ACCOUNTING AND CONTROL OF PROPERTY OF BUDGET LOW VALUE IN EDUCATIONAL INSTITUTIONS
dc.type	article