POSSIBILITIES FOR OPTIMIZING THE REPORTING OF MONETARY FUNDS IN THE BANK ACCOUNTS OF BUDGETARY ORGANIZATIONS

Radi Dimitrov
Additional contact information
Radi Dimitrov: D. A. Tsenov Academy of Economics

Business Management, 2018, issue 1 Year 2018, 54-70

Abstract: A survey of the used models of accounting reporting of public sector funds in banks has found that it is necessary to achieve a bigger correspondence between the content of the reported item and the definitions established by the theory, practice and legislation in the field of accounting. The study offers effective possibilities for optimization of the reporting of the budgetary organizations monetary funds in banks through the use of an appropriate system of accounts.

Keywords: budgetary organizations; bank accounts; synthetic accounts; attracted funds; monetary funds (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2018
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10610/3881

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:dat:bmngmt:y:2018:i:1:p:54-70

Access Statistics for this article

Business Management is currently edited by Krasimir Shishmanov

More articles in Business Management from D. A. Tsenov Academy of Economics, Svishtov, Bulgaria Contact information at EDIRC.
Bibliographic data for series maintained by Kostadin Bashev ().