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Organisation and procedure of accounting travel expenses in budgetary institutions

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Pages: 
83-86
UDC Code: 
657

The basic principles of the organization and the accounting of calculations with reporting persons for travel expenses in the budgetary establishments are considered; the operating order of reflection in accounting of transactions of the accounting of travel expenses is described; the normative documents regulating calculations and the accounting of travel expenses are specified.

Files: 
References: 
1. Ob utverzhdenii Edinogo plana schetov buhgalterskogo ucheta dlya organov gosudarstvennoy vlasti (gosudarstvennyh organov), organov mestnogo samoupravleniya, organov upravleniya gosudarstvennymi vnebyudzhetnymi fondami, gosudarstvennyh akademiy nauk, gosudarstvennyh (municipalnyh) uchrezhdeniy i Instrukcii po ego primeneniyu: Prikaz M-va finansov Ros. Federacii ot 1 dek. 2010 g. no 157n.

2. Ob utverzhdenii Plana schetov buhgalterskogo ucheta byudzhetnyh uchrezhdeniy i Instrukcii po ego primeneniyu: Prikaz M-va finansov Ros. Federacii ot 16 dek. 2010 g. no 174n.