Open AccessMEMORIAL ORDER FORM FOR ACCOUNTING IN BUDGETARY ORGANIZATIONS
Author(s) -
А. А. Бексултанов,
E.I. Murzalieva,
M.Zh. Tyumenbaeva
Publication year - 2021
Publication title -
vestnik kyrgyzskogo gosudarstvennogo universiteta stroitelʹstva, transporta i arhitektury im.n.isanova/n.isanov atyndagy kyrgyz mamlekettik kuruluš,transport žana arhitektura universitetinin žarčysy
Language(s) - English
Resource type - Journals
eISSN - 1694-8181
pISSN - 1694-5298
DOI - 10.35803/1694-5298.2021.1.155-160
Subject(s) - accounting , order (exchange) , warrant , legislation , business , accounting standard , financial accounting , accounting information system , management accounting , political science , finance , law
When conducting accounting in budgetary institutions, one of the most important is the preparation and approval of the estimate at the beginning of the financial year. Then it is necessary to develop and approve internal rules in accordance with the legislation on accounting.Accounting in budgetary institutions is carried out mainly in the form of a memorial order. Each memorial warrant is drawn up once a month by the relevant accounting staff.A memorial order is drawn up after clarification of the primary accounting documents, approval by the head and signing by him, and then signed by the responsible person and the chief accountant.