FINANCIAL AND ACCOUNTING MANAGEMENT IN PUBLIC CULTURAL INTITUTIONS
FINANCIAL AND ACCOUNTING MANAGEMENT IN PUBLIC CULTURAL INTITUTIONS

Summary/Abstract: According to the Accounting Law, public institutions are obliged to organize and run their own accounting, financial accounting and, where appropriate, management accounting. Accounting for public institutions provides credit information on income and expenditure budgets, outcomes of budget execution, assets in administration, the patrimonial (economic) result, cost of the programs approved in the budget, and information necessary to determine the annual general account for the State's budget execution, the annual execution account of the state social insurance and special funds budget.

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