INCOMES AND EXPENSES
 DEFINE ELEMENTS OF THE BUDGETARY ACCOUNTING OF
          PUBLIC INSTITUTIONS ACCOUNTING

                      Iuliana Cenar, Associate Professor PhD
                    „1 Decembrie 1918” University of Alba Iulia
                             cenar_iuliana@yahoo.com


ABSTRACT: The process of reforming accounting has been transposed to the level of
public institutions for nearly 3 years. It was an audacious attempt by Cutting out the
heavy legacy of the past, limited to income earned and expenses paid. The next stage
of reform is sedimentation, decanting, and the formulation of strategies accounting
for supreme desideratum achievement of accounting - the image faithful. In this
process should be involved both theory and practice of accounting. It is why we
considered appropriate treatment, through these works, some issues relating to the
public budget, conceptual and logical approach to revenue and public expenditure,
and budget, their role in delimiting the scope of accounting and public institutions the
budget, reported in their public accounts.

Keywords: public accounting, the public institution accounting, budgetary accounting,
incomes, expenses

JEL Codes: M41, P43, H83