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2015 | 13 | 95-130
Article title

Organization of budget accounting on the example of a public finance sector entity

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It is a legal obligation of legal persons and entities without legal personality to keep the accounts because of their functions: recording, controlling, settlement and providing information. Efficient accounting depends on good organization of work. The aim of this paper is to describe in a synthetic but comprehensive manner the basis of organization, the scope and procedures of budgetary accounting in the public finance sector units. The paper consists of three chapters. The first chapter presents some theoretical issues of accounting organization. It presents objectives, features, functions and scope of accounting. The specifics of accounting of public sector entities and the budget classification are presented there, too. The second chapter presents fundamental organizational components of accounting. Accounting policies, requirements and rules for documenting economic events are discussed. Organization of inventory and division of work in an accounting department are characterized. The third chapter presents an assessment of the way accounting is organized in a budget entity. A method of improvement of work was pointed out, involving computerization. Proper management was assessed in accounting policy. The author used reference literature from the field of accounting. The Internet was used as a source of knowledge. The text is based on the laws on accounting.
Physical description
  • Institute of Accounting, Faculty of Economics and Management University of Szczecin, Szczecin, Poland
  • [1] Augustowska M.: Komentarz do planu kont dla państwowych i samorządowych jednostek budżetowych i ich gospodarstw pomocniczych oraz zakładów budżetowych [Commentary on the chart of accounts for state and local budgetary units and their auxiliary and budgetary establishments] ODDK, Gdańsk 2006.
  • [2] Kiziukiewicz T.: Ogólna charakterystyka rachunkowości sektora finansów publicznych w: Rachunkowość w jednostkach sektora finansów publicznych [General characteristics of the public finance sector accounting, in: Accounting in the public finance sector entities], ed. by T. Kiziukiewicz, DIFIN, Warszawa 2004.
  • [3] Kiziukiewicz T.: Organizacja rachunkowości w przedsiębiorstwie [Organizing accounting in an enterprise], Wydawnictwo PWE, Warszawa 2002.
  • [4] Messner Z., Pfaff J.: Rachunkowość finansowa [Financial Accounting]. Stowarzyszenie księgowych w Polsce, Warszawa 2007.
  • [5] Najnowsza Encyklopedia Powszechna A-Z, [Latest Universal Encyclopedia A-Z] Zielona Sowa, Kraków 2006.
  • [6] Nisengole S., W. Sasin: Vademecum finansisty i księgowego [Vademecum: financier and accountant], Agencja Wydawnicza „Interfart”, Łódź 1999.
  • [7] Organizacja rachunkowości [Organizing accounting]: collective work, ed. by M. Dobia, Akademia Ekonomiczna, Kraków 1999.
  • [8] Rypińska M.: Inwentaryzacja w jednostkach sektora finansów publicznych w praktyce [Inventory in the public finance sector entities in practice], INFOR, Warszawa 2007
  • [9] Winiarska K., Wołoszyn A. J.: Rachunkowość budżetowa [Budget accounting]. Wydawnictwo: ABC Dom Wydawniczy, 2002.
  • [10] Zysnarska A.: Dokumentacja zasad (polityki) rachunkowości w jednostkach budżetowych, zakładach budżetowych i gospodarstwach pomocniczych jednostki budżetowej [Documentation of accounting principles (policies) of budget entities, budgetary and auxiliary enterprise of the budgetary unit], ODDK, Gdańsk 2005.
  • [11] Zysnarska A.: Rachunkowość jednostek budżetowych i gospodarki pozabudżetowe [Accounting in budget entities and extra-budgetary economies], ODDK, Gdańsk
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Publication order reference
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