Encyclopedia
Budgetary Accounting
2. Budgetary accounting is an ordered system for collecting, registering, and aggregating information in monetary terms regarding the status of financial and non-financial assets and liabilities of the Russian Federation, subjects of the Russian Federation, and municipal formations, as well as operations that change the aforementioned assets and liabilities
Source: "Budget Code of the Russian Federation" dated July 31, 1998 No. 145-FZ (as amended on December 3, 2012)