of September 15, 2020 No. 113
About modification and amendments in the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions approved by the Order of the Minister of Finance No. 216 of December 28, 2015
Based on part (2) article 11 of the Law on financial accounting No. 113-XVI/2007 (which is repeatedly published in the Official monitor of the Republic of Moldova, 2014, by Art. No. 27-34, 61) for the purpose of compliance of the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions with the changes/additions made to the Economic classification and Methodical instructions for application of Economic classification approved by the order of the Minister of Finance on Budget classification No. 208/2015 (The official monitor of the Republic of Moldova No. 370-376, of Art. 2727 of 31.12.2015),
I ORDER:
Of December 28, 2015 to make the following changes and additions to the Order of the Minister of Finance No. 216:
1. In the text and appendices to this order,
1.1. The name of sub-account of the second level 114521 "The license fee for certain types of activity transferred into the government budget" to change and state in the following edition:
"114521" licensed collection / collection for permission for certain types of activity transferred into the government budget".
2. In appendix No. 1 "Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions",
2. In Chapter II "The chart of accounts of financial accounting in budget system"
2.1.1. Introduce new sub-accounts of the second level with the following name:
|
Sub-account of the second level |
Name of sub-accounts |
Asset / Liability |
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