| Transaction |
Record of a business transaction in commercial accounting |
Record of a business transaction in budgetary accounting |
Advantages of budgetary accounting |
| Purchase of medicines |
DT (debit) 10 – KT (credit) 60 |
DT (debit) 10531340– – KT (credit) 30234730 |
The accounts show that some materials have been purchased (340) |
| Purchase of food products |
DT (debit) 10 – KT (credit) 60 |
DT (debit) 10532340 – – KT (credit) 30234730 |
The account of materials (105) is itemized by type (31 – medicines, 32 – food products) |
| Settlements with suppliers of medicines and food products |
DT (debit) 60 – KT (credit) 51 |
DT (debit) 30234830 – – KT (credit) 30405340 |
This account allows auditors to trace how funds are expended (purchase of materials). |
