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International Accounting
 

Formation of methodological cards for manufacture of accounting examination of budgetary establishments

Vol. 14, Iss. 45, DECEMBER 2011

Available online: 6 December 2011

Subject Heading: PROBLEMS. OPINIONS. SOLUTIONS

JEL Classification: 

Kashirskaya L.V. PhD in Economics, associate professor of chair «Accounting, analysis of economic activity and audit», Astrakhan State Technical University
kashirskaya76@mail.ru

In the article the order of formation of methodological cards which will allow to study questions of the organization of accounting, algorithm of carrying out of accounting examination, a procedure of control procedures in budgetary establishment is considered and to generate the report of the expert-bookkeeper. The conclusion that methodological cards are the basic organizational-methodological document in accounting examination is drawn and they can be used at licensing or ranging of budgetary establishment.

Keywords: methodological cards, accounting expertise, control, budgetary establishments

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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