БУХГАЛТЕРСЬКИЙ ОБЛІК І ЗВІТНІСТЬ ЯК НЕВІД’ЄМНА СКЛАДОВА ДІЯЛЬНОСТІ ГРОМАДСЬКОЇ ОРГАНІЗАЦІЇ – СУБ’ЄКТА ЦИВІЛЬНО-ПРАВОВИХ ВІДНОСИН

Katerina Malinovska

ACCOUNTING AND REPORTING AS AN INTEGRAL PART OF THE ACTIVITIES OF PUBLIC ORGANIZATIONS IS SUBJECT OF CIVIL LEGAL RELATIONS

Authors

Katerina Malinovska

Keywords:

public organization, non-profit organization, accounting and reporting, statistical accounting, accounting, accounts, dedicated funding, targeted funding, income and expenses of public organisations

Abstract

The article discusses the trend of public activity and the role of public initiatives in cooperation with bodies of state power and bodies of local self-government. The features of organization of accounting and reporting in the activities of public organizations and identified weaknesses of the existing accounting and reporting methodology. Suggested ways to improve the accounting mechanism and statistics.