REVIEW for the textbook “Budget accounting and reporting: a collection of tasks: N.G. Gadzhiev, S.A. Konovalenko, O.V. Skripkina; under general ed. N.G. Gadzhieva. – Moscow: INFRA-M, 2024. – 208 p.
https://doi.org/10.53315/2949-1177-2024-3-3-87-92
Abstract
The textbook reveals the specifics of budget accounting and reporting of organizations in the public sector of the economy. The fundamentals of the budget structure in the Russian Federation, the principles of organizing budget accounting in an organization, the features of accounting for various types of assets and liabilities in budget accounting, types of typical errors in accounting, as well as regulatory legal acts, compliance with the requirements of which is mandatory for subjects of the public sector of the economy, are considered. The types of economic offenses in the accounting of government institutions are presented, and the features of automation of accounting in institutions are considered. Contains original tasks and exercises on accounting, control and expert activities for institutions in the public sector of the economy. Meets the requirements of the latest generation of federal state educational standards for higher education. For students and cadets of higher educational institutions, as well as educational organizations of the Ministry of Internal Affairs of the Russian Federation, studying in the specialty 38.05.01 “Economic Security”.
About the Authors
E. I. Mantayeva
Kalmyk State University named after B.B. Gorodovikov
Russian Federation
Russian Federation
Doctor of Economics, Professor
M. N. Trofimov
Ryazan branch of the Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikot
Russian Federation
Russian Federation
Candidate of Economic Sciences, Associate Professor
References
1. Gadzhiev, N.G. Budget accounting and reporting: a collection of tasks: textbook / N.G. Gadzhiev, S.A. Konovalenko, O.V. Skripkina; under general ed. N.G. Gadzhieva. - Moscow: INFRA-M, 2024. - 208 p.
2. Gadzhiev N.G., Gracheva A.A., Konovalenko S.A., Skripkina O.V., Trofimov M.N., Kornilovich R.A. Budget accounting and reporting Workshop. Makhachkala, 2022. p. 188.
3. Gadzhiev, N.G. Audit and expert-analytical methods for identifying violations in accounting and reporting of organizations: textbook / N.G. Gadzhiev, S.A. Konovalenko. - Moscow: INFRA-M, 2022. - 218 p
4. Gadzhiev N.G., Konovalenko S.A., Kiseleva O.V., Skripkina O.V. Typical errors and violations in the field of acceptance of goods (works, services) in the public procurement system, identified as a result of audits and control checks // Auditor. 2023. T. 9. No. 1. P. 27-33.
5. Gadzhiev N.G., Konovalenko S.A., Trofimov M.N. Typical errors and violations identified during control and audit inspections of the financial and economic activities of educational institutions // Bulletin of the Dagestan State University. Series 3: Social Sciences. 2021. T. 36. No. 1. P. 7-13.
6. Konovalenko S.A. Classification of violations and crimes in the public sector, identified using accounting / In the collection: The role of accounting, control and audit in ensuring the economic security of Russia. Collection of scientific papers. Under the general editorship of T.A. Sigunova. Moscow, 2018. pp. 34-40.
7. Konovalenko S.A., Harada G.I. Features of legal regulation of budget accounting and reporting in the public sector of the economy // Economics and Entrepreneurship. 2018. No. 10 (99). pp. 227-229.
Review
For citations:
Mantayeva E.I., Trofimov M.N. REVIEW for the textbook “Budget accounting and reporting: a collection of tasks: N.G. Gadzhiev, S.A. Konovalenko, O.V. Skripkina; under general ed. N.G. Gadzhieva. – Moscow: INFRA-M, 2024. – 208 p. Economic policy and financial resources. 2024;3(3):87-92. (In Russ.) https://doi.org/10.53315/2949-1177-2024-3-3-87-92
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