Accounting in state and municipal institutions

The manual considers the features of accounting in the state (municipal) institutions. The records of non-financial assets, funds, requirements, commitments and financial results of activities are consistently described. The presentation is constructed according to a single scheme: the conceptual apparatus is a system of regulatory legal regulation-objects-plan accounting accounts - a counting characteristic - the interaction of each accounting account with other accounts, depending on the economic content of a particular economic fact from a diverse practice of state (municipal) institutions. For students learning on the profile of training Accounting, Analysis and Audit. It will be useful to teachers of financial and economic universities and faculties