Topicality of the subject of the final qualification work “Accounting of
cash and expenditures of budget organizations” is to determine kinds of problems
exist in the accounting of expenses and cash and how they affect to the budgetary
organization’s activity.
In developed countries, during the gradual development and forming the
market relations, accounting is one of the main places in the control system, as the
company`s financial condition is characterized and forms the basis for the planning
of its activities. A special place in the accounting system has issues related to the
budgetary organization’s cash and expenditure. Thereby, budgetary organization’s
money makes a significant contribution to economic prosperity of the budgetary
organizations, establishing the conditions for freedom of economic activities and
entrepreneurship.