ACCOUNTING AND CONTROL OF FUNDS OF THE FUND FOR THE DEVELOPMENT OF INSTITUTIONS WITHIN THE PUBLIC SECTOR

As a result of the study of the categorization of non-budgetary funds, the formation of primary and aggregate documents, aspects related to the organization of accounting of non-budgetary funds of budgetary organizations, indicators, processes, relations, phenomena, specific parties, the article observed the presence of general aspects related to accounting and budgetary accounting. Scientific conclusions have been formulated and scientific proposals have been made to theoretically substantiate the purpose, tasks, functions, subject, objects, subjects, methods of accounting of extra-budgetary funds of budgetary organizations and to study the composition of reports on the movement of extra-budgetary funds of budgetary organizations, the procedure for their formation and presentation.