Methodological problems related to the accounting of the social security system Cover Image

Методологични проблеми при счетоводното отчитане на публичната осигурителна система
Methodological problems related to the accounting of the social security system

Author(s): Danail Vrachovski
Subject(s): Economy
Published by: Стопанска академия »Д. А. Ценов«
Keywords: social security; insurance process; accounting; teachers pension fund

Summary/Abstract: The paper presents a research on the major problems of the account-ting of the public social security. The content is organized into four chapters, an introduction, a conclusion and references. The focus is both on the accounting of revenues and expenditures and the accounting of extra-budge-tary funds. Particular attention is paid to the financial and organizational as-pects of pension insurance accounting. The proposed accounting methodlogy takes into account the current regulations, internal regulations, instructions and regulations for the organization of the documents in the system of the National Social Security Institute.

  • Issue Year: 2012
  • Issue No: 115
  • Page Range: 7-66
  • Page Count: 60
  • Language: Bulgarian