The specifics of accounting calculation with suppliers and procedures in budgetary institutions
Accounting for settlements with suppliers and contractors is one of the most common areas of accounting, represented by the diversity of the number of suppliers and operations with them. However, maintaining such a section of accounting in a budget organization has its own characteristics, due to a specific plan of accounts, issued documentation and control by higher authorities of funds. The account of calculations with suppliers is considered in the article an example budget educational institution "House of creativity" Omsk, which allowed for example of specific companies to consider the formation of records and documentation through the program "Parus", which is automated accounting. As a result of studying the accounting of payments with suppliers, the author made conclusions about the order of accounting and compliance with the current legislation by the budget institution.