FEATURES OF METHODOLOGY OF ACCOUNTING OF INCOME OF BUDGETARY INSTITUTIONS

The article examines the methodology of accounting for revenues of budgetary institutions, reflects business transactions in accounting, reveals the features of the accounting process and documentation at each stage, shows the scheme of the process of budgetary institutions, which allows to understand how Ukrtransbezpeka develops cash flows, resulting and accumulate expenditures, the comparison of which with income allows to determine the result of estimates for the year.