THE STRUCTURE OF THE BALANCE SHEET IN BUDGETARY ORGANIZATIONS

A. A. Beksultanov, K.A. Shalpykov, U.Zh. Kurmankojoeva
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Abstract

The article describes the reporting of budgetary institutions, when they will be formed, their features and structure.. The structure, principles, methods of drawing up the balance sheet of budgetary institutions, each supplement to the balance sheet, as well as the procedure for completing settlements with debts when drawing up an annual report will also be considered. It will also discuss the internal divisions of non-financial assets, financial assets, liabilities in the balance sheet, the relationship of assets and liabilities in the balance sheet. It is carried out in budgetary institutions on the basis of the order of the Ministry of Finance of the Kyrgyz Republic dated December 25, 2018 "On accounting and financial reporting in the field of public administration."
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预算机构的资产负债表结构
本文介绍了预算机构的报告制度、成立时间、特点和结构,并讨论了预算机构资产负债表的结构、原则、编制方法、资产负债表的各项补充,以及编制年度报告时完成债务结算的程序。它还将讨论非金融资产的内部划分,金融资产,资产负债表中的负债,资产负债表中资产和负债的关系。预算机构根据吉尔吉斯共和国财政部2018年12月25日“关于公共行政领域的会计和财务报告”的命令进行。
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