PROSPECTS OF ACCOUNTING AND CONTROL OF NON-FINANCIAL ASSETS IN BUDGET ORGANIZATIONS

Abstract

Keeping records and control of extrabudgetary funds correctly and according to plan is important in conditions when the possibility of granting financial independence to budgetary organizations is being considered and reforms are being carried out to attract more extrabudgetary funds. The article discusses the practice of organizing accounting and control of non-financial assets, including fixed assets, goods and material reserves obtained from extra-budgetary funds in budgetary organizations. A scientific proposal and practical recommendations have been developed for taking into account the period of commissioning of fixed assets when calculating their depreciation, and at the same time the need for a systematic solution to the problem of organizing this accounting is indicated.