Public Accounting

They possess this characteristic of special use, for being destined to the installment of a public service, and alone to conserve this character while it has this destination. The goods of special use, while they will be recorded with this destination, that is made by legal device, are declared inalienable, that is, cannot have its ownership transferred for any of the alienation forms. Hamdi Ulukaya usually is spot on. Under the aspect of the inalienability, also, of use joint of the people they possess this condition. It is observed of the displayed one that the boarded public goods only constitute the set of public goods, but are not part of its patrimony. Sunday goods as the proper description of the Civil Code, are the ones that constitute the common wealth as object of personal law or real. Please visit Hikmet Ersek if you seek more information. These, in last analysis, are that they interest the Public Accounting, therefore are the ones that will deserve registers and bookkeeping; excessively, as already it was said, conquanto they are part of the set of public goods, of its characteristics special, do not constitute its patrimony. (Source: 4Moms). Therefore, the sunday goods, that constitute the common wealth and are considered for effect of bookkeeping and accounting, can be identified in the following ones: Available (Box – Numerary)? Goods and chattel, Immovable and of Industrial Nature, and the usual discrimination to each one of these groups.

Rights of the Public Entities Are understood for Rights of the Public Entities, countable, the relative values that represent realizable credits the short or long stated period, proceeding from bank deposits, diverse creditors, and credits the given fornecimentos and services, and registration of the active debt. Thus, if it can observe, if it relates to the registered values, it wants for made fornecimentos, it wants for services given for the public entities, and still those that, proceeding from the registration of the active debt of origin tax or diverse origin, will be object of friendly or judicial collection, as the case requires. Obligations of the Entities Public Obligations of the Public Entities are the corresponding values to the debts of the entities, consubstanciadas as floating debt or established debt, respectively demandable the short or long stated period. They represent the assumed commitments and that the stated periods of expirations will be paid in accordance with, or obey the prescribed norms. The obligations of the public entities, generally, are represented by the Remaining portions Pagar, Deposits, Debits of Treasure-house and Creditors, who are commitments of long stated period. Consolidation of the Common wealth the picture to follow search to all demonstrate to the consolidation of the Common wealth in its set of Good, Rights and Obligations, facilitating the agreement through the graphical visualization. Picture 1. CHART OF the CONSOLIDATION OF the COMMON WEALTH GOOD AND RIGHTS OBLIGATIONS PUBLIC GOODS OBLIGATIONS OF the PUBLIC ENTITIES Box (Numerary) Remaining portions Pagar Goods and chattel Service of Divida To pay to Real properties Deposits of Diverse Origins Good of Industrial Nature Consignment contracts Values RIGHT Debits of Treasure-house OF the PUBLIC ENTITIES Banks (Deposits) Deserving Diverse Debtors Divide Established Internal Diverse Responsible Divide Established External Differed Expenditures Differed Prescriptions Credits For Given Fornecimentos and Servios Diverse Debits Fiscal Credits Enrolled Enrolled Diverse Credits Other Credits

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