The aim of the article is analysis and evaluation of the approved Chart of Accounts in the public sector in terms of consideration of specific accounting objects and forming recommendations for its improvement. In the course of scientific research general scientific and special methods have been used: analysis and assessment – in the review of existing positions of different authors, study of Chart of accounts and identifying its problematic aspects; generalization – for justification proposals to clarify the approved Chart of Accounts (the introduction of new accounts and subaccounts with the needs of new objects in the mapping of account and the desired level of its detestation); synthesis – to ensure the consistency and integrity of accounts and consideration of current trends and on the list of business operations that are subject to reflection; scientific abstraction – the justification of the bit of Accounts. The result of the study was the rationale improvement of approved Chart of accounts for the public sector and developing the system of offers to address its optimization and improvement. The scientific novelty of the results is the development of theoretical principles of accounting positioning objects that have an impact on the composition of bills, accounts for clarification of the public sector on the basis of the needs of the practice and requirements of entities management, improved formulation and justification of stylistic and semantic clarifications of the names of accounts. The practical significance of the results taking into account and making the appropriate adjustments to the approved accounts of the public sector, is the improvement of accounting as information management through the consideration of objective needs to reflect its new facilities and business operations and processes. Itemized bills and proposals to establish their bit will help to achieve clarity; simplification of algorithms of automation of business transactions and display a clear delineation of objects and subjects of accounting. The prospect of further research is needed not only in the improvement plan accounts for maximum coverage of public sector accounting objects, but also in the development of schemes of transformation (transfer residues) present credentials to display them on new accounts.