ABSTRACT
It is a legal obligation of legal persons and entities without legal personality to keep the
accounts because of their functions: recording, controlling, settlement and providing information.
Efficient accounting depends on good organization of work. The aim of this paper is to describe in a
synthetic but comprehensive manner the basis of organization, the scope and procedures of budgetary
accounting in the public finance sector units. The paper consists of three chapters. The first chapter
presents some theoretical issues of accounting organization. It presents objectives, features, functions
and scope of accounting. The specifics of accounting of public sector entities and the budget
classification are presented there, too. The second chapter presents fundamental organizational
components of accounting. Accounting policies, requirements and rules for documenting economic
events are discussed. Organization of inventory and division of work in an accounting department are
characterized. The third chapter presents an assessment of the way accounting is organized in a budget
entity. A method of improvement of work was pointed out, involving computerization. Proper
management was assessed in accounting policy. The author used reference literature from the field of
accounting. The Internet was used as a source of knowledge. The text is based on the laws on
accounting.
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