SPECIFIC FEATURES OF ACCOUNTING IN THE PUBLIC SECTOR
DOI:
https://doi.org/10.47390/SPR1342V5I8Y2025N06Keywords:
accounting, bookkeeping, budget classification, budgetary organization, budget accounting, public sector, memorial order, treasury, accounting policy, reporting.Abstract
This article provides a detailed study of the specific features of accounting in the public sector, which differ from those in the private sector. It also offers a scientific justification of the characteristics of public sector accounting. Scientific conclusions have been drawn regarding the improvement of the organizational, technical, and methodological aspects of organizing and maintaining accounting in the public sector.
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