Budget accounting and reporting. Practicum

<jats:p>The main purpose of the training manual is to develop practical skills in budget accounting and reporting in public sector organizations. Consistently covers all key topics, from the basics of the budget structure of the Russian Federation and the organization of accounting in an institution to accounting for specific objects (fixed assets, inventories, financial assets, liabilities) and the formation of financial results. It contains a unique set of tasks and tests based on real economic operations of budgetary and government institutions and allows assessing the level of assimilation of the material. It is based on an up-to-date regulatory framework, including the Federal Accounting Standards for the Public Sector (FSBI) and new charts of accounts, effective from 2024 to 2027, which makes the manual a reliable source for studying the modern accounting system. It meets the requirements of the federal state educational standards of secondary vocational education of the latest generation and is an indispensable tool for the effective training of competent specialists who are ready to work in the financial and economic services of state and municipal institutions. For students of secondary vocational educational institutions who are studying economics and accounting programs.</jats:p>