How to use the Chart of Accounts for Non-Entrepreneurial (Non-Commercial) Legal Entities

Abstract

For several years, in accordance with the legislation of Georgia, non-entrepreneurial (non-commercial) legal entities have been operating in the country. Nothing is said in the economic literature and textbooks about their accounting and reporting issues.

It is known that individual economic entities, for example, budgetary organizations, legal entities of public law, local self-government bodies, non-entrepreneurial (non-commercial) legal entities are distinguished by the specificity of their activities.