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2016, vol. 2, iss. 2, pp. 27-34
Maintenance of the treasury's accounting consolidated account solvency
University of Defence, Military Academy, Belgrade
Establishment of a rational management of assets made available to the users of public resources represents the basic task of the financial function of every accounting information system. Spending units realize their financial-accounting function through an unique consolidated treasury account, by which the starting point for setting up a financial discipline is made. In this respect the need for maintaining permanent solvency of the account appears, in order to timely execute the liabilities created on the account of the spending units. In this paper we will deal with a model of tracking and establishing an adequate system for maintaining the solvency of the spending units, as well as the methodology for grading investment projects in the public sector.
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article language: Serbian
document type: unclassified
DOI: 10.5937/Oditor1602027M
published in SCIndeks: 26/06/2018

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