Η ΛΟΓΙΣΤΙΚΗ ΤΩΝ Ο.Τ.Α.

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¯¨¡š¡ 8 – œÎÇÁÐÉÁьν »ËÒÁËÒÔÍ & Á;ÐÇÁÍÔÍ ¡ÎÒÅÌÅьÒÔÍ
8.1. žÅÐÉÅÖ¾ŒÅÍÎ ÒÈÕ ¯ŒÄÁÕ 8....................................................................354
8.2. œÎÇÁÐÉÁь¾Õ 80 «™ÅÍÉ˼ £ËŒÅÒÌÌÅ×ÑÈ» ..........................................354
1. žÁÐÎ×ѽÁÑÈ ÒÎ× œÎÇÁÐÉÁьÎÀ ...........................................................354
2. £ÐÇÁѽÅÕ ËÁÒÐÒÉÑÈÕ ÒÎ× ÌÎÇÁÐÉÁьÎÀ 80
«™ÅÍÉ˼ £ËŒÅÒÌÌÅ×ÑÈ».........................................................................355
8.3. œÎÇÁÐÉÁь¾Õ 81 «µËÒÁËÒÁ ËÁÉ ¡Í¾ÐÇÁÍÁ ¡ÎÒÅ̻ьÁÒÁ» ............357
8.4. œÎÇÁÐÉÁь¾Õ 82 «µÊÎÄÁ ËÁÉ »ÑÎÄÁ ÐÎÈÇÎ׌»ÍÔÍ ÖмÑÅÔÍ» ...359
8.5. œÎÇÁÐÉÁь¾Õ 83 «žÐÎÂÌ»ÃÅÉÕ ÇÉÁ »ËÒÁËÒÎ×Õ ËÉÍÄÀÍÎ×Õ».............361
8.6. œÎÇÁÐÉÁь¾Õ 84 «µÑÎÄÁ Á¾ ÐÎÂÌ»ÃÅÉÕ ÐÎÈÇÎ׌»ÍÔÍ
ÖмÑÅÔÍ» ..................................................................................................362
8.7. œÎÇÁÐÉÁь¾Õ 85 «¡ÎÑ»ÑÅÉÕ ÁǽÔÍ ŒÈ ÅÍÑԌÁÒԌ»ÍÅÕ
ÑÒÎ ÌÅÉÒÎ×ÐÇÉ˾ ˾ÑÒÎÕ» .......................................................................362
8.8. œÎÇÁÐÉÁь¾Õ 86 «¡ÎÒÅ̻ьÁÒÁ ÖмÑÅÔÕ» .....................................362
8.9. œÎÇÁÐÉÁь¾Õ 88: «¡ÎÒÅ̻ьÁÒÁ ÐÎÕ ÄÉÓÅÑÈ»............................364
8.10 œÎÇÁÐÉÁь¾Õ 89 «¦ÑÎÌÎÇÉь¾Õ».........................................................365
¯¨¡š¡ 10 – œÎÇÁÐÉÁьν ±ÊÅÔÕ
1. Ÿ×Í΍ÒÉ˼ ÁÐÎ×ѽÁÑÈ .............................................................................366
2. œÅÉÒÎ×ÐǽÁ ËÁÉ ÅÐÉÅÖ¾ŒÅÍÎ ÒÔÍ ×ÎÌÎÇÁÐÉÁьÏÍ ÒÈÕ ÎŒÄÁÕ 10 .. 366
3. £ŒÆÍÉÑÈ ÑÒÎÍ ¦ÑÎÌÎÇÉь¾ ÒÔÍ ÌÎÇÁÐÉÁьÏÍ ÒÊÅÔÕ .....................367
3. ¡®¡œ²±¦§¥ œ¯™¦Ÿ±¦§¥
¡. ¥ ËÎÑÒÎÌÎÇÉ˼ šÉÐÓÐÔÑÈ ÒÔÍ ¯±¡
1. žÁÐÎ×ѽÁÑÈ ÒÈÕ ¡ÍÁÌ×ÒÉË¼Õ œÎÇÉÑÒÉË¼Õ ..............................................369
2. ¯É ÑÒ¾ÖÎÉ Î× ÅÉÒ×ÇÖÍÎÍÒÁÉ ŒÅ ÒÈÍ ÌÅÉÒÎ×ÐǽÁ ÒÈÕ ¡ÍÁÌ×ÒÉ˼Õ
œÎÇÉÑÒÉ˼Õ....................................................................................................369
3. žÐÎڍÎÓ»ÑÅÉÕ ×Ì΍νÈÑÈÕ ÒÈÕ ¡ÍÁÌ×ÒÉË¼Õ œÎÇÉÑÒÉË¼Õ ....................371