SPECIFIC ASPECTS OF ACCOUNTING OF CULTURAL INSTITUTIONS

Abstract

This article analyzes the specific asp ects of accounting and auditing of cultural institutions. In particular, on the example of state cinema institutions, such aspects as financial reporting, accounting for intellectual property objects, and planning expenses 139 based on project estimates were studied. The results of the study showed the need for a differential and systematic approach to auditing activities in cultural institutions. The article also describes practical problems of accounting, as well as proposals and recommendations for their solution. This approach serves to ensure financial transparency in cultural organizations, enhance the effective use of budget funds, and improve the quality of accounting and auditing work.