Accounting, analysis and control of cash at Dubno interdistrict state laboratory of the SSU concerning food safety and consumer protection
Students Name: Opalak Nataliia Valeriivna
Qualification Level: magister
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: part
Academic Year: 2020-2021 н.р.
Language of Defence: ukrainian
Abstract: Opalak N.V, Plekan M.V. (supervisor). Accounting, analysis and control of cash at Dubno interdistrict state laboratory of the SSU concerning food safety and consumer protection. Master’s thesis. - Lviv Polytechnic National University, Lviv 2020. EXTENDED ABSTRACT The money of budgetary institutions, which come as budget funding, are stored in registration accounts opened with the Treasury. However, quite often, the activities of budgetary institutions provide for their own revenues in cash. Cash is provided to the budgetary institution for the implementation of the estimated expenditures in the form of appropriations as the main source of replenishment of working capital, while not providing for profit or accumulation of balances of unused funds [1]. In the activities of budgetary institutions, it is important to create an effective system of accounting, analysis and control of cash flows allocated from the local or state budget to ensure their activities. Study object - accounting, analysis and control of funds in budgetary institutions. Scope of research - organization and methods of accounting, analysis and control of funds at Dubno interdistrict state laboratory of the SSU concerning food safety and consumer protection. Goal of research: generalization of theoretical, normative, legal, methodological and practical aspects of accounting, analysis and control of funds in budgetary institutions, as well as the formation of a number of proposals and recommendations for improvement in this area on the example of Dubno interdistrict state laboratory of the SSU concerning food safety and consumer protection. Research results. Based on the study, it was found that in the activities of budgetary institutions, funds are divided into groups according to their places of storage: cash at the box office, funds in treasury accounts, funds in bank accounts. In turn, accounts in the Treasury are divided into budget, non-budget, deposit, accounts for transactions with budget funds. The latter accounts are divided into registration, special registration, personal, accounts of recipients of budget funds, accounts for accounting of transactions on national expenditures, accounts for accounting of transactions with intergovernmental transfers [2, 3]. Cash analysis should be conducted within the economic analysis of budgetary institutions. The method of cash analysis should be organized by areas, based on the type of activity of the institution, while analytical work should be organized and conducted in stages, each of which provides the institution with the necessary information [4]. Based on the analysis of the dynamics of the movement of monetary institutions in 2015-2019, a tendency to increase their income. The main receipt of funds at Dubno interdistrict state laboratory of the SSU concerning food safety and consumer protection is made through allocations from the state budget, in accordance with the prepared and approved estimates for the beginning of each calendar year, as well as from the provision of its own laboratory services. It is determined that in the activity of Dubno interdistrict state laboratory of the SSU concerning food safety and consumer protection the main control over the storage and movement of funds is carried out by the Dubno Department of the State Tax Service of Ukraine in Rivne region, selective control over the use of public funds is carried out by the Main Department of the State Food and Consumer Service in Rivne region. The control carried out by the Rivne Regional Audit Office covers the implementation of budget programs of the Laboratory for the established period. The inspection is carried out in a continuous manner for the entire audit period. During the inspection, the methods of documentary control are used - verification of documents on the merits, content, formal features, arithmetic, counter and logical verification of documents [5]. The paper details the information on the method of displaying information about funds in the financial and budgetary reporting at Dubno interdistrict state laboratory of the SSU concerning food safety and consumer protection. Based on the acquaintance with the activities of the institution, it was established that the improvement of accounting in Dubno interdistrict state laboratory of the SSU concerning food safety and consumer protection should primarily relate to its computerization. The direction of improvement of the account is also the recommendation concerning an emphasis on control accounting functions. Based on the study of the order of document circulation of the Dubno interdistrict state laboratory of the SSU concerning food safety and consumer protection, it is proposed to build a document flow, which would lead to the acceleration of the overall accounting process. Keywords: budgetary institutions, accounting, analysis, control, cash, cash desk, funds on registration accounts. References 1. Shevchuk, V.O., Orel I.V. (2014) Oblik hroshovykh koshtiv u biudzhetnykh ustanovakh) [Cash accounting in budgetary institutions] Bukhhalterskyi oblik, analiz ta audyt: problemy teorii, metodolohii, orhanizatsii (1), 244-250 [in Ukrainian]. 2. Didyk, A.M. Lemishovskyi, V.I. (2018). Biudzhetni ustanovy: oblik ta opodatkuvannia, kadry ta zarplata, zvitnist [Budgetary institutions: accounting and taxation, personnel and salary, reporting], Lviv: TzOV AF Zakhidna audytorska hrupa, 1200 [in Ukrainian] 3. Somchenko, V.V. (2012) Osoblyvosti orhanizatsii obliku hroshovykh koshtiv u biudzhetnykh ustanovakh [Features of the organization of the account of money resources in budgetary institutions], Visnyk Zaporizkoho natsionalnoho universytetu, 3 (15), 95-101 [in Ukrainian]. 4. Budko, O.V., Hubskyi, Yu.H. (2020) Osoblyvosti orhanizatsii analizu hroshovykh potokiv biudzhetnoi ustanov [Features of the organization of the analysis of cash flows of budgetary institutions], Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu. Seriia Mizhnarodni ekonomichni vidnosyny ta svitove hospodarstvo, (30), 24-27 [in Ukrainian]. 5. Karpenko, N. H. (2013) Kontrol operatsii na reiestratsiinykh rakhunkakh biudzhetnykh ustanov [Control of operations on registration accounts of budgetary institutions], Naukovyi visnyk Natsionalnoho universytetu bioresursiv i pryrodokorystuvannia Ukrainy. Seriia: Ekonomika, ahrarnyi menedzhment, biznes, (181(3)), 101-105 [in Ukrainian].