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Главная → Бесплатно → Бухучет и налоги → Бухучет в бюджете

Бухучет в бюджете

Учет в бюджетных организациях. План счетов

В предыдущей статье я рассказывала об особенностях бухгалтерского учета в сфере бюджета, в частности, были охарактеризованы общие отличительные черты бюджетного учета от учета коммерческих организаций. Тема данной статьи подразумевает углубленное ознакомление с основной спецификой бюджетного учета - Планом счетов.

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План счетов ) )

Бюджетный учет. Особенности и общие принципы

Нашей сегодняшней публикацией мы начинаем курс статей, раскрывающих особенности бухгалтерского учета в бюджетных организациях. В бюджетном учете крайне много нюансов, которые вызывают затруднения и вопросы у бухгалтеров. Поэтому, я думаю, эти статьи будут актуальны и востребованы у моих коллег.

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В бюджетном учете крайне много нюансов, которые вызывают затруднения и вопросы у бухгалтеров. Поэтому, я думаю, эти статьи будут актуальны и востребованы у моих коллег. [~PREVIEW_TEXT] => Нашей сегодняшней публикацией мы начинаем курс статей, раскрывающих особенности бухгалтерского учета в бюджетных организациях. В бюджетном учете крайне много нюансов, которые вызывают затруднения и вопросы у бухгалтеров. Поэтому, я думаю, эти статьи будут актуальны и востребованы у моих коллег. 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[IS_REQUIRED] => N [VERSION] => 1 [USER_TYPE] => HTML [USER_TYPE_SETTINGS] => Array ( [height] => 200 ) [HINT] => [~NAME] => Текст для курса на зеленом [~DEFAULT_VALUE] => Array ( [TEXT] => [TYPE] => HTML ) [VALUE_ENUM] => [VALUE_XML_ID] => [VALUE_SORT] => [VALUE] => [PROPERTY_VALUE_ID] => [DESCRIPTION] => [~DESCRIPTION] => [~VALUE] => ) [TEXT_POPULAR] => Array ( [ID] => 208 [IBLOCK_ID] => 28 [NAME] => Текст Популярные курсы [ACTIVE] => Y [SORT] => 500 [CODE] => TEXT_POPULAR [DEFAULT_VALUE] => Array ( [TEXT] => [TYPE] => HTML ) [PROPERTY_TYPE] => S [ROW_COUNT] => 1 [COL_COUNT] => 30 [LIST_TYPE] => L [MULTIPLE] => N [XML_ID] => [FILE_TYPE] => [MULTIPLE_CNT] => 5 [LINK_IBLOCK_ID] => 0 [WITH_DESCRIPTION] => N [SEARCHABLE] => N [FILTRABLE] => N [IS_REQUIRED] => N [VERSION] => 1 [USER_TYPE] => HTML [USER_TYPE_SETTINGS] => Array ( [height] => 200 ) [HINT] => [~NAME] => Текст Популярные курсы [~DEFAULT_VALUE] => Array ( [TEXT] => [TYPE] => HTML ) [VALUE_ENUM] => [VALUE_XML_ID] => [VALUE_SORT] => [VALUE] => [PROPERTY_VALUE_ID] => [DESCRIPTION] => [~DESCRIPTION] => [~VALUE] => ) [INFO_BLOCKS] => Array ( [ID] => 209 [IBLOCK_ID] => 28 [NAME] => Информационные блоки [ACTIVE] => Y [SORT] => 500 [CODE] => INFO_BLOCKS [DEFAULT_VALUE] => [PROPERTY_TYPE] => E [ROW_COUNT] => 1 [COL_COUNT] => 30 [LIST_TYPE] => L [MULTIPLE] => Y [XML_ID] => [FILE_TYPE] => [MULTIPLE_CNT] => 5 [LINK_IBLOCK_ID] => 36 [WITH_DESCRIPTION] => N [SEARCHABLE] => N [FILTRABLE] => N [IS_REQUIRED] => N [VERSION] => 1 [USER_TYPE] => [USER_TYPE_SETTINGS] => [HINT] => [~NAME] => Информационные блоки [~DEFAULT_VALUE] => [VALUE_ENUM] => [VALUE_XML_ID] => [VALUE_SORT] => [VALUE] => Array ( [0] => 29914 [1] => 29955 [2] => 29956 [3] => 29962 [4] => 29963 ) [PROPERTY_VALUE_ID] => Array ( [0] => 151866 [1] => 152036 [2] => 152039 [3] => 152056 [4] => 152057 ) [DESCRIPTION] => Array ( [0] => [1] => [2] => [3] => [4] => ) [~VALUE] => Array ( [0] => 29914 [1] => 29955 [2] => 29956 [3] => 29962 [4] => 29963 ) [~DESCRIPTION] => Array ( [0] => [1] => [2] => [3] => [4] => ) ) [ON_MAIN_PUB] => Array ( [ID] => 268 [IBLOCK_ID] => 28 [NAME] => Выводить в публикациях [ACTIVE] => Y [SORT] => 500 [CODE] => ON_MAIN_PUB [DEFAULT_VALUE] => [PROPERTY_TYPE] => L [ROW_COUNT] => 1 [COL_COUNT] => 30 [LIST_TYPE] => C [MULTIPLE] => N [XML_ID] => [FILE_TYPE] => [MULTIPLE_CNT] => 5 [LINK_IBLOCK_ID] => 0 [WITH_DESCRIPTION] => N [SEARCHABLE] => N [FILTRABLE] => N [IS_REQUIRED] => N [VERSION] => 1 [USER_TYPE] => [USER_TYPE_SETTINGS] => [HINT] => [~NAME] => Выводить в публикациях [~DEFAULT_VALUE] => [VALUE_ENUM] => [VALUE_XML_ID] => [VALUE_SORT] => [VALUE] => [PROPERTY_VALUE_ID] => [DESCRIPTION] => [~DESCRIPTION] => [~VALUE] => [VALUE_ENUM_ID] => ) [ID_YOUTUBE] => Array ( [ID] => 380 [IBLOCK_ID] => 28 [NAME] => ID YouTube [ACTIVE] => Y [SORT] => 500 [CODE] => ID_YOUTUBE [DEFAULT_VALUE] => [PROPERTY_TYPE] => S [ROW_COUNT] => 1 [COL_COUNT] => 12 [LIST_TYPE] => L [MULTIPLE] => N [XML_ID] => [FILE_TYPE] => [MULTIPLE_CNT] => 5 [LINK_IBLOCK_ID] => 0 [WITH_DESCRIPTION] => N [SEARCHABLE] => N [FILTRABLE] => N [IS_REQUIRED] => N [VERSION] => 1 [USER_TYPE] => [USER_TYPE_SETTINGS] => [HINT] => [~NAME] => ID YouTube [~DEFAULT_VALUE] => [VALUE_ENUM] => [VALUE_XML_ID] => [VALUE_SORT] => [VALUE] => [PROPERTY_VALUE_ID] => [DESCRIPTION] => [~DESCRIPTION] => [~VALUE] => ) [ATTACHED_COURSE] => Array ( [ID] => 382 [IBLOCK_ID] => 28 [NAME] => Привязанный курс [ACTIVE] => Y [SORT] => 500 [CODE] => ATTACHED_COURSE [DEFAULT_VALUE] => [PROPERTY_TYPE] => E [ROW_COUNT] => 1 [COL_COUNT] => 30 [LIST_TYPE] => L [MULTIPLE] => N [XML_ID] => [FILE_TYPE] => [MULTIPLE_CNT] => 5 [LINK_IBLOCK_ID] => 24 [WITH_DESCRIPTION] => N [SEARCHABLE] => N [FILTRABLE] => N [IS_REQUIRED] => N [VERSION] => 1 [USER_TYPE] => [USER_TYPE_SETTINGS] => [HINT] => [~NAME] => Привязанный курс [~DEFAULT_VALUE] => [VALUE_ENUM] => [VALUE_XML_ID] => [VALUE_SORT] => [VALUE] => [PROPERTY_VALUE_ID] => [DESCRIPTION] => [~DESCRIPTION] => [~VALUE] => ) [B24FORM] => Array ( [ID] => 383 [IBLOCK_ID] => 28 [NAME] => Строка b24form для вебинара [ACTIVE] => Y [SORT] => 500 [CODE] => B24FORM [DEFAULT_VALUE] => [PROPERTY_TYPE] => S [ROW_COUNT] => 1 [COL_COUNT] => 50 [LIST_TYPE] => L [MULTIPLE] => N [XML_ID] => [FILE_TYPE] => [MULTIPLE_CNT] => 5 [LINK_IBLOCK_ID] => 0 [WITH_DESCRIPTION] => N [SEARCHABLE] => N [FILTRABLE] => N [IS_REQUIRED] => N [VERSION] => 1 [USER_TYPE] => [USER_TYPE_SETTINGS] => [HINT] => [~NAME] => Строка b24form для вебинара [~DEFAULT_VALUE] => [VALUE_ENUM] => [VALUE_XML_ID] => [VALUE_SORT] => [VALUE] => [PROPERTY_VALUE_ID] => [DESCRIPTION] => [~DESCRIPTION] => [~VALUE] => ) [OCHNO] => [DIST] => ) [DISPLAY_PROPERTIES] => Array ( ) [IPROPERTY_VALUES] => Array ( [ELEMENT_META_DESCRIPTION] => Бюджетный учет. Особенности и общие принципы ) )


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ЮлияОльга