INCOMES AND EXPENSES DEFINE ELEMENTS OF THE BUDGETARY ACCOUNTING OF PUBLIC INSTITUTIONS ACCOUNTING

The process of reforming accounting has been transposed to the level ofpublic institutions for nearly 3 years. It was an audacious attempt by Cutting out theheavy legacy of the past, limited to income earned and expenses paid. The next stageof reform is sedimentation, decanting, and the formulation of strategies accountingfor supreme desideratum achievement of accounting - the image faithful. In thisprocess should be involved both theory and practice of accounting. It is why weconsidered appropriate treatment, through these works, some issues relating to thepublic budget, conceptual and logical approach to revenue and public expenditure,and budget, their role in delimiting the scope of accounting and public institutions thebudget, reported in their public accounts.public accounting, the public institution accounting, budgetary accounting,incomes, expenses