Authors: Panagiotis Papadeas, Christos Negkakis, Evangelia Kossieri

Title: Budgets and Financial Statements for Central Government of Greece

Abstract

In this paper we examine the budget and financial statements that participate as creation factors of an accounting part of public sector. Management of the entities ensures the reliability of the applied accounting system when accounting records are kept under the provided policies with order, completeness and accuracy in detecting, recording and processing of accounting data, preparation of the financial statements,  the budgets, the actual amounts and the national accounts, is supported, and applied procedures are easily audited.