ACCOUNTING AND AUDIT

HURA Nadiia ¹

¹Taras Shevchenko National University of Kyiv
OrcID ID : https://orcid.org/0000-0002-3991-5350

Concept of accounting in non-profit non-budget organizations

Characteristics and conceptual principles of accounting in non-budget non-profit organizations are defined. Peculiarities of application of the principles and elements of the method of accounting and regulation of accounting are explored. Features of the objects of accounting and application of accounts and financial statements are disclosed.

Keywords:off-budget non-profit organizations, accounting concepts, principles of accounting, accounting objects, the financial statements, assets, income, targeted funding.

Hura N. . Concept of accounting in non-profit non-budget organizations / N. . Hura // Фінанси України. - 2012. - № 10. - C. 97-108.