Elmira Abdikadirova

The article deals with the financial accounting of special funds in budgetary organizations and the order of receipts and expenses in budget organizations (on the example of the national center of oncology under the ministry of health of the Kyrgyz Republic). The economic and financial activity of budgetary institutions is the state of resources, sources of income and economic processes occurring in the institution. The management of budgetary institutions is based on reliable information on the receipt of budgetary appropriations, the receipt of resources from a special fund, actual and cash expenditures, the results of the budget implementation separately for the general and special funds and in the institution as a whole. The main objective of financial accounting in budgetary organizations is to provide information that is necessary to manage the activities of a budgetary organization and to ensure budget control.