The article deals with modeling of preparation of the government and municipal budgets. The common practice of budgeting lies in the fact that cash flows get usually modeled for the coming yearly period. However, the future budget as a specific monetary fund similar to the budget balance sheet, gets waved aside of modeling. The author substantiates well enough the necessity of a budget-status modeling for the future points of time.
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Sokolov Ia.V. Analiz zabalansovykh schetov v novom plane schetov [Analysis of off-balance accounts in a new card of accounts]. Available at: Link. (In Russ.)
Sokolov Ia.V. Debet i Kredit, slova-zagadki [Debit and Credit, the puzzle-words]. Available at: Link. (In Russ.)
