Özet:

The article deals with the theoretical issues of accounting in the sector of general government. The author studies the development of the most powerful component of the subsystem of domestic accounting, the substantive scope of accounting of budgetary institutions in the context of their object composition from the standpoint of: economic theory (the objects of accounting of the above economic entities are distinguished as economic entities, the sources of their formation and financial, budgetary and economic processes); the general theory of accounting (the objects of accounting of these entities are allocated their property, obligations and operations that they carry out in the course of their financial and budget and economic activity); balance sheet element accounting (the assets, liabilities, equity, income, expenses, facts of financial and budgetary and economic activity are distinguished as accounting objects of the entities) providing the characteristics of each component.

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