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The textbook "Accounting in Budgetary Institutions" contains relevant topics from which the student receives the necessary amount of useful knowledge about the basics of building accounting at public sector enterprises; accounting for fixed assets of budgetary institutions; accounting for intangible assets of budgetary institutions, etc.

At the end of each topic, students are asked to check the level of quality of learning through control questions and test tasks, which stimulates independent work.

The textbook is recommended for the training of managers, economists, accountants, managers, auditors and specialists involved in the management and organisation of accounting at public sector enterprises.