THE STRUCTURE OF THE BALANCE SHEET IN BUDGETARY ORGANIZATIONS

Abstract

The article describes the reporting of budgetary institutions, when they will be formed, their features and structure.. The structure, principles, methods of drawing up the balance sheet of budgetary institutions, each supplement to the balance sheet, as well as the procedure for completing settlements with debts when drawing up an annual report will also be considered. It will also discuss the internal divisions of non-financial assets, financial assets, liabilities in the balance sheet, the relationship of assets and liabilities in the balance sheet. It is carried out in budgetary institutions on the basis of the order of the Ministry of Finance of the Kyrgyz Republic dated December 25, 2018 "On accounting and financial reporting in the field of public administration."