Η ΛΟΓΙΣΤΙΚΗ ΤΩΝ Ο.Τ.Α.

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2.2. œÎÇÁÐÉÁь¾Õ 21 «žÐÎÙ¾ÍÒÁ »ÒÎɌÁ ËÁÉ ÈŒÉÒÅ̼» ..........................130
2.3. œÎÇÁÐÉÁь¾Õ 22 «²ÎÐÎÙ¾ÍÒÁ ËÁÉ ×ÎÌŽŒŒÁÒÁ» ......................130
2.4. œÎÇÁÐÉÁь¾Õ 23 «žÁÐÁÇÔǼ ÑÅ ÅÊ»ÌÉÊÈ (žÐÎÙ¾ÍÒÁ-
׍΍ÐÎÙ¾ÍÒÁ ËÁÉ ×ÎÌŽŒŒÁÒÁ ÑÒÎ ÑÒÄÉÎ ÒÈÕ ËÁÒÅÐÇÁѽÁÕ)» ....130
2.5. œÎÇÁÐÉÁь¾Õ 24 «²ÌÉËËÁÒÁÑËÅ×¼Õ ¼ ōÉÑËÅ×¼Õ ÒÅÖÍÉËÏÍ
»ÐÇÔÍ»....................................................................................................131
2.6. œÎÇÁÐÉÁь¾Õ 25 «¡ÍÁÌÏÑɌÁ ×ÌÉË» .............................................131
2.7. œÎÇÁÐÉÁь¾Õ 26 «¡ÍÒÁÌÌÁËÒÉˍÁǽÔÍ ÑÒÎÉÖŽÔÍ» ....................131
2.8. œÎÇÁÐÉÁь¾Õ 28 «£½ÄÈ Ñ×ÑËÅ×ÁѽÁÕ».............................................131
2.9. œÎÇÁÐÉÁь¾Õ 29 «¡ÎÓ»ŒÁÒÁ ÌÌÔÍ Ë»ÍÒÐÔÍ» ............................131
3. ±Ð¾ÎÕ Á͍Ò×ÊÈÕ ÒÔÍ ÌÎÇÁÐÉÁьÏÍ ¡ÎÓŌÒÔÍ ÑÒÎ §ÌÁÄÉ˾
œÎÇÉÑÒÉ˾ ŸÖ»ÄÉÎ ÒÔÍ ¯±¡ .......................................................................131
4. œÎÇÁÐÉÁьν ÒÈÕ ¯ŒÄÁÕ 2 ËÁÉ žÐÎڍÎÌÎÇÉь¾Õ ÒÔÍ ¯±¡..............132
5. œÅÉÒÎ×ÐǽÁ ÒÔÍ ÌÎÇÁÐÉÁьÏÍ ÒÈÕ ¯ŒÄÁÕ 2 «¡ÎÓ»ŒÁÒÁ»
5.1. ¡ÐÖ¼ ÒÈÕ ÖмÑÈÕ..................................................................................133
5.2. šÉÐËÅÉÁ ÒÈÕ ÖмÑÈÕ ...........................................................................133
5.3. ±»ÌÎÕ ÒÈÕ ÖмÑÈÕ.................................................................................134
6. œÎÇÉÑÒÉËÓ»ŒÁÒÁ ÑÖÅÒÉˌŠÒÎ×Õ ÌÎÇÁÐÉÁьÎÀÕ ÒÈÕ ÎŒÄÁÕ 2 .....135
7. šÉÁÄÉËÁѽÅÕ ÐΌÈÓÅÉÏÍ ÑÒÎ×Õ ¯±¡......................................................140
7.1. ¥ »ÍÍÎÉÁ ÒÈÕ ÐΌ¼ÓÅÉÁÕ ÑÒÎÍ ÄȌ¾ÑÉÎ ÒΌ»Á ..............................140
7.2. ±Î ÓÅьÉ˾ ËÁÓÅÑÒÏÕ ÒÔÍ ÐΌÈÓÅÉÏÍ ÑÒÎ×Õ ¯±¡......................140
7.3. °Î¼ ÒÔÍ ÄÉÁÄÉËÁÑÉÏÍ Î× ÁÆÎÐÎÀÍ ÒÈÍ ÐΌ¼ÓÅÉÁ
ÑÒÎ×Õ ¯±¡.............................................................................................156
¯¨¡š¡ 3 – ¡ÁÉÒ¼ÑÅÉÕ & šÉÁÓ»ÑɌÁ
1. Ÿ×Í΍ÒÉ˼ ÁÐÎ×ѽÁÑÈ ÒÔÍ ÅÐÉÎ×ÑÉÁËÏÍ ÑÒÎÉÖŽÔÍ
Î× ÅÐÉÌÁŒÂÍÎÍÒÁÉ ÑÒÈÍ ÎŒÄÁ 3 «¡ÁÉÒ¼ÑÅÉÕ»
1.1. §ÁÒÈÇÎнÅÕ ÑÒÎÉÖŽÔÍ ÒÈÕ ÎŒÄÁÕ 3.................................................159
1.2. šÉËÐÉÑÈ ÒÔÍ ÁÁÉÒ¼ÑÅÔÍ ÑÅ ÂÐÁÖ׍оÓÅьÅÕ ËÁÉ
ŒÁËÐ΍оÓÅьÅÕ ..................................................................................159