ORGANIZATIONAL AND METHODOLOGICAL ASPECTS OF ACCOUNTING OF FIXED ASSETS OF BUDGET INSTITUTIONS

Abstract

In connection with the maintenance of martial law in Ukraine, the established accounting procedure was violated, and especially in the structure of assets, part of the fixed assets were destroyed or damaged, part remained in the temporarily occupied territory, the rest of the property was destroyed. removed or forcibly alienated from the organization. the aspects of accounting for fixed assets at the enterprise and their legislative and regulatory support in war conditions are relevant. The purpose of this study is to assess the current theoretical provisions, methods, organization and practice of accounting for fixed assets, consider ways of their improvement and practical use for making balanced accounting and management decisions in budget institutions. Methodology of accounting in multi-level budgetary institutions with separate self-financing structural divisions requires the introduction of consolidated accounting accounts into the accounting system. Methodological components of accounting for fixed assets, calculation of depreciation, liquidation of fixed assets in the public sector and self-supporting structural units are carried out according to different methods, since the legislative grounds for this are different. Practical implications. Improving the organization of accounting for fixed assets can be aimed at increasing the level of optimization of accounting by introducing additional indicators into the forms of primary documentation in order to increase the informativeness of documents; application of an economically justified method of calculating depreciation; introduction of disciplinary liability in case of improper accounting of fixed assets; increasing the responsibility of materially responsible persons; formation of a plan of accounts with a nomenclature of accounts adapted to the business entity. Value/originality. A list of mandatory components of the order on accounting policy in the part of fixed assets has been created. The correspondence of the canceled standard forms of primary accounting of fixed assets of enterprises and current forms of public sector entities was considered.