THE ORETICAL BACKGROUND OF LEGAL APPROACH TO ACCOUNTING SANCTIONING OF BUDGETARY INSTITUTION EXPENDITURES
| Autor: | Svetlana Solodova, Natalya Ivanovna Dolidze |
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| Rok vydání: | 2017 |
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| Zdroj: | Vestnik of Astrakhan State Technical University. Series: Economics. :100-106 |
| ISSN: | 2309-9798 2073-5537 |
| Popis: | One of the essential aspects of sanctioning expenditures of an economic entity is the legal aspect. Relations between institutions and counterparties are based on mutual commitments dictated by the specific functions carried out by these entities. The commitments have traditionally been the object of accounting supervision. In this relation, there arises a question about the reasons to consider the sanctioning of expenditures. Practical questions of application of authorizing expenditures accounts are reflected in both scientific literature and training manuals since the beginning of budgetary reform in 2004-2006. At the same time, theoretical issues related to the economic value of the information contained on the authorization of economic entities expenditure accounts are sparse. In the course of study of authorizing expenditures accounts there come to the forefront legal aspects rather than economic ones. In terms of account 0 502 00 000 "Commitments" using legal approach to the formation of the category "Obligations" the authors determined the economic structure of authorizing expenditures accounts of business entities. Account 0 502 00 000 "Commitments" is heterogeneous. Analytical accounts included in this account are used in different modes. Debit and credit turnovers of any analytical account have an individual economic value. Economic importance of turnovers of analytical accounts of 0 502 00 000 "Commitments" reflects both tracking of assets and liabilities occurring in the company, and the variation of company rights to commit obligations. Maintenance of authorization expenditures accounts can be seen as implementation of a legal (law) approach to control company obligations in the accounting structure. |
| Databáze: | OpenAIRE |
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