GOVERNMENTAL ACCOUNTING

общ. фин. государственный учет (cистема принципов и методов учета, применяемых в органах государственного управления и местного самоуправления; подобной системой учета пользуются большинство некоммерческих организаций и учреждений (напр., университеты, больницы, церкви и т. д.)) Syn: government accounting, not-for-profit accounting See: national accounts, modified accrual basis accounting, Governmental Accounting Standards Board, commercial accounting, business accounting, personal accounting, general balance sheet, General Accounting Office, general fixed asset account group, performance audit, account group, activity account, appropriation account, Army Audit Agency, budgetary accountability, capital account, revenue account, central fund, governmental fund, Chartered Institute of Public Finance and Accountancy, combined financial statement, economic performance report, heads of expenditure