ORDER OF THE MINISTRY OF FINANCE OF UKRAINE, HEAD DEPARTMENT OF THE STATE TREASURY OF UKRAINE

of December 10, 1999 No. 114

About approval of the Chart of accounts of financial accounting of budgetary institutions and the Procedure for application of the Chart of accounts of financial accounting of budgetary institutions

In pursuance of the tasks assigned to Head department of the State Treasury of Ukraine by the Presidential decree of Ukraine of 27.04.95 N 335/95 "About the State Treasury of Ukraine" and the Regulations on the State Treasury approved by the resolution of the Cabinet of Ministers of Ukraine of 31.07.95 of N 590, and requirements of the resolution of the Cabinet of Ministers of Ukraine of 28.10.98 N 1706 "About approval of the Program of reforming of system of financial accounting using international standards" the Head department of the State Treasury of Ukraine developed the Chart of accounts of financial accounting of budgetary institutions and the Procedure for application of the Chart of accounts of financial accounting of budgetary institutions. With respect thereto I ORDER:

1. Approve the Chart of accounts of financial accounting of budgetary institutions and the Procedure for application of the Chart of accounts of financial accounting of budgetary institutions and to enact them since January 1, 2000 (are applied).

2. Requirements of the Chart of accounts of financial accounting of budgetary institutions and the Procedure for application of the Chart of accounts of financial accounting of budgetary institutions are obligatory for all organizations and the organizations which main activities are conducted at the expense of means state and/or local budgets.

The ministries, other central executive bodies in coordination with Head department of the State Treasury of Ukraine, in case of requirement, have the right to instruct in procedure for application of accounting regulations in organizations of the system taking into account specifics of their activities.

3. To recognize the first year of implementation of the new Chart of accounts of financial accounting of budgetary institutions transitional as he requires development by specialists of new skills and principles of financial accounting, creation of the new software.

With respect thereto during 2000 additions can be made to the Chart of accounts of financial accounting of budgetary institutions and the Procedure for application of the Chart of accounts of financial accounting of budgetary institutions.

4. To the Ministry of Defence of Ukraine, Goskomgranits of Ukraine, to Head department of internal troops of the Ministry of Internal Affairs of Ukraine, National guard of Ukraine and Goskomrezerva of Ukraine to implement the Chart of accounts of financial accounting of budgetary institutions step by step, until the end of 2000, having used transition period for preparation and personnel training for implementation of financial accounting according to requirements of the Procedure for application of the Chart of accounts of financial accounting of budgetary institutions.

5. "The instruction for financial accounting in the organizations and the organizations consisting on the government budget USSR" the Instruction approved by the order of the Ministry of Finance of the USSR of 10.03.87 of N 61, on procedure for use and accounting of extrabudgetary funds of budgetary institutions and the reporting on them approved by the order of Head department of the State Treasury of Ukraine of 11.08.98 N 63 and registered in the Ministry of Justice of Ukraine 11.09.98 N 561/300, and the Instruction for fixed asset accounting of budgetary institutions approved by the general order of Head department of the State Treasury of Ukraine, the Ministry of Economics of Ukraine and the State committee of statistics of Ukraine of 02.12.97 N 124/136/7 and registered in the Ministry of Justice of Ukraine 19.12.97 N 609/2413, keep the action in part which does not contradict requirements of the Chart of accounts of the financial accounting of budgetary institutions approved by this order.

6. To the ministries, other central executive bodies to take measures concerning the organization of implementation of the Chart of accounts of financial accounting of budgetary institutions, the Procedure for application of the Chart of accounts of financial accounting of budgetary institutions.

Approved by the Order of Head department of the State Treasury of Ukraine of December 10, 1999, No. 114

Chart of accounts of financial accounting of budgetary institutions

Section I. Balance sheet accounts

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|Синтетическ. счета|           Субсчета 1-го уровня              |
|------------------+---------------------------------------------|
|Код| Название     |Код|              Название                   |
|---+--------------+---+-----------------------------------------|
| 1 |       2      | 3 |                   4                     |
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Class 1. Non-current assets

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|10 |Основные      |101|Земельные участки                        |
|   |средства      |102|Капитальные расходы на улучшение земель  |
|   |              |103|Дома и сооружения                        |
|   |              |104|Машины и оборудование                    |
|   |              |105|Транспортные средства                    |
|   |              |106|Инструменты, приборы и инвентарь         |
|   |              |107|Рабочие и производительные животные      |
|   |              |108|Многолетние насаждения                   |
|   |              |109|Другие основные средства                 |
|   |              |   |                                         |
|11 |   Другие     |111|Музейные ценности,  экспонаты  зоопарков,|
|   |необоротные   |   |выставок                                 |
|   |материальные  |112|Библиотечные фонды                       |
|   |  активы      |113|Малоценные необоротные материальные актив|
|   |              |114|Белье, постельные вещи, одежда и обувь   |
|   |              |115|Временные нетитульные сооружения         |
|   |              |116|Природные ресурсы                        |
|   |              |117|Инвентарная тара                         |
|   |              |118|Материалы долговременного  использования |
|   |              |   |для научных целей                        |
|   |              |119|Необоротные материальные активы          |
|   |              |   |специального назначения                  |
|12 |Нематериальные|121|Авторское и смежные с ними права         |
|   |   активы     |122|Другие нематериальные активы             |
|   |              |   |                                         |
|13 |   Износ      |131|Износ основных средств                   |
|   |необоротных   |132|Износ других   необоротных  материальных |
|   |  активов     |   |активов                                  |
|   |              |133|Износ нематериальных активов             |
|   |              |   |                                         |
|14 |Незавершенное |141|Капитальные расходы по невведенным в     |
|   |капитальное   |   |эксплуатацию основным средствам          |
|   |строительство |142|Капитальные расходы по невведенным в     |
|   |              |   |эксплуатацию другим необоротным          |
|   |              |   |материальным активам                     |
|   |              |143|Капитальные расходы по невведенным в     |
|   |              |   |эксплуатацию нематериальным активам      |
|   |              |   |                                         |
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Class 2. Inventories

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|20 |Производствен.|201|Сырье и материалы                        |
|   | запасы       |202|Оборудование, конструкции  и   детали   к|
|   |              |   |установкам                               |
|   |              |203|Спецоборудование для научно-исследовател.|
|   |              |   |работ по хозяйственным договорам         |
|   |              |204|Строительные материалы                   |
|   |              |205|Другие производственные запасы           |
|   |              |   |                                         |
|21 |Животные на   |211|Молодняк животных на выращивании         |
|   |выращивании   |212|Животное на откорме                      |
|   |и откорме     |213|Птица                                    |
|   |              |214|Звери                                    |
|   |              |215|Кроли                                    |
|   |              |216|Семьи пчел                               |
|   |              |217|Взрослый скот, отбракованный с основного |
|   |              |   |стада                                    |
|   |              |218|Скот, принятый   от   населения   для    |
|   |              |   |реализации                               |
|   |              |   |                                         |
|22 |Малоценные и  |221|Малоценные и быстроизнашиваемые предметы,|
|   |бысроизнашива-|   |находящиеся    на   складе   и   в       |
|   |  емые        |   |эксплуатации                             |
|   | предметы     |222|Малоценные и быстроизнашиваемые предметы |
|   |              |   |специального назначения                  |
|23 |Материалы и   |231|Материал для учебных, научных и других   |
|   | продукты     |   |целей                                    |
|   |питания       |232|Продукт питания                          |
|   |              |233|Медикаменты и перевязочные средства      |
|   |              |234|Хозяйственные материалы  и   канцелярские|
|   |              |   |принадлежности                           |
|   |              |235|Топливо, горючие и смазочные материалы   |
|   |              |236|Тара                                     |
|   |              |237|Материалы в пути                         |
|   |              |238|Запасные части к транспортным средствам, |
|   |              |   |машинам и оборудованию                   |
|   |              |239|Другие материалы                         |
|   |              |   |                                         |
|24 |  Готовая     |241|Изделия про

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