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The methodology of accounting for assets, liabilities, capital, operations of economic activity in budgetary institutions in modern conditions, taking into account the requirements of regulatory documents.
The presentation of the material is accompanied by schemes of accounts, correspondence of accounts for typical business transactions is given.

The textbook is intended for studying the course "Accounting in Budgetary Institutions" by students of the specialities "Accounting and Auditing", "Finance" in higher education institutions.