of December 21, 2020 No. 162
About modification and amendments in the Plan of business accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of the budgetary institutions approved by the Order of the Minister of Finance No. 216 of December 28, 2015
Based on h (2) Art. 11 of the Law on financial accounting No. 113-XVI/2007 (Art. No. 27-34, 61), for the purpose of adjustment of the Plan of business accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions is published in the Official monitor of the Republic of Moldova, 2014, 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 appendix No. 1 "Plan of business accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions",
1.1. In Chapter II "The plan of business accounts of budget accounting"
1.1.1. Introduce sub-accounts of the second level with the following names:
|
Sub-account of the second level |
Account name |
Asset/liability |
|
149600 |
Income from movement of assets within budget body / organization |
П |
|
289600 |
Expenses on movement of assets within budget body / organization |
A |
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