Normalization of relationship between budget and local government office Cover Image

Unormowania prawne powiązań budżetu i urzędu jednostki samorządu terytorialnego
Normalization of relationship between budget and local government office

Author(s): Monika Kaczurak-Kozak
Subject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: local government unit; accounting records; combination

Summary/Abstract: Purpose - the purpose of the article is to present issues of accounting, including accounting rules regarding relationship occurring between the budget and the office of the local government unit. Design/Methodology/Approach - the analysis of prevailing regulations and their interpretation, the analysis of literature. Findings - it is possible the connection of the budget accounting books and the local government office. Originality/Value - the article has cognitive value concerning to the issue of accounting system unification conducted by the local government office

  • Issue Year: 2014
  • Issue No: 69
  • Page Range: 89-96
  • Page Count: 8