The article provides a critical analysis of the historical aspect of the chart of accounts of
budget accounting in order to study the historical experience and areas for further improvement of accounts.
Description:
Klymenko, E. The budget plan accounts environment management / E. Klymenko, O. Poljakova, A. Ermak // Чернігівський науковий часопис. Серія 1: Економіка і управління, 2012. - №1 (3). - C. 55-65.