1 hr confidence:   peer agreement (net): +1 governmental accounting
Explanation:
либо Government and not-for-profit accounting.
Дело в том, что под предметом "Бюджетный учет" понимается, скорее всего, бухгалтерский учет в бюджетных организациях.
Согласно определению словаря Лонгман, Budgetary means: "relating to the official plan of how the money of a country or organization is spent".
Так вот это определение, равно как и определение Александра, не точно отражают суть бух. учета в бюджетных организациях. Так как он совершенно отличается от бух. учета в коммерческих и других организациях, начиная с плана счетов и т.д.
3. Governmental Accounting: Governmental accounting refers to accounting for a branch or unit of government at any level, may it be federal, state, or local. Governmental accounting is very similar to conventional accounting methods. Both the governmental and conventional accounting methods use the double-entry system of accounting and journals and ledgers. The object of government accounting units is to give service rather than make profits.
Reference: http://ezinearticles.com/?The-Types-Of-Accounting&id=385213
Reference: http://www.consultant.ru/law/ref/ju_dict/?word=%C1%FE%E4%E6%...
|   Daria Belevich
Russian Federation
Local time: 23:21
Works in field
Native speaker of:  Russian
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