Cash Accounting in the Equation of the Budget Execution and of the Public Management

Iuliana Cenar
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Iuliana Cenar: "1 Decembrie 1918" University of Alba Iulia

Annals of the University of Petrosani, Economics, 2009, vol. 9, issue 1, 101-106

Abstract: Accounting is the instrument used by the management of a public institution to satisfy the need for information and to direct their decisions. The state’s treasury is the public institution that ensures the perpetuation of the cash based accounting. The paper approaches the following: the treasury’s role in achieving the execution phase of the budgetary process, methods of changing into cash the budgetary incomes and to pay the expenses, the accounting instruments of the various transactions that contribute to achieving the budget execution, with the active involvement of the budget classification and of the fiscal register.

Keywords: cash accounting; budget execution; treasury; budget incomes; budget expenses; incomings; payments (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:9:i:1:y:2009:p:101-106

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