ORDER OF THE STATE TREASURY OF UKRAINE

of July 10, 2000 No. 61

About approval of the Instruction about correspondence of sub-accounts of financial accounting for display of the main economic activities of budgetary institutions

According to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" and the tasks assigned to 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, for the purpose of ensuring unity of display of economic activities, homogeneous on content, on the corresponding synthetic sub-accounts of financial accounting using requirements of the new Chart of accounts of the financial accounting of budgetary institutions approved by the order of Head department of the State Treasury of Ukraine of 10.12.99 N 114 and registered in the Ministry of Justice of Ukraine 20.12.99 under N 890/4183, I ORDER:

1. Approve the Instruction about correspondence of sub-accounts of financial accounting for display of the main economic activities of budgetary institutions it (is applied).

2. To management of methodology on accomplishment of the budget, financial accounting and the reporting of the State Treasury of Ukraine to bring the Instruction about correspondence of sub-accounts of financial accounting for display of the main economic activities of budgetary institutions to permission of bodies of the State Treasury of Ukraine.

3. To the ministries, other central executive bodies to bring the Instruction about correspondence of sub-accounts of financial accounting for display of the main economic activities of budgetary institutions to permission of subordinated organizations and organizations.

Approved by the Order of the State Treasury of Ukraine of July 10, 2000 No. 61

The instruction about correspondence of sub-accounts of financial accounting for reflection of the main economic activities of budgetary institutions

1. This Instruction is aimed at providing unity of display of economic activities, homogeneous on content, on the corresponding synthetic sub-accounts of financial accounting established by the Chart of accounts of financial accounting of budgetary institutions approved by the order of Head department of the State Treasury of Ukraine of 10.12.99 N 114 and registered in the Ministry of Justice of Ukraine 20.12.99 for N 890/4183.

2. The instruction explains the main economic activities of budgetary institutions on receipt, preserving and use of fixed assets and other non-current tangible and intangible assets, inventories, obligations and other transactions by calculations, receipt and expenditure of budgetary funds of organizations according to the approved estimates.

3. When carrying out accounting entries by budgetary institutions sub-accounts (the account of the second procedure) established by the Chart of accounts of financial accounting of budgetary institutions proceeding from nation-wide and industry requirements of management, control, the analysis and reporting are applied. Economic activities of organizations can be displayed by means of additional sub-accounts (accounts of the third, fourth, etc. procedures), with obligatory preserving numbers of sub-accounts of the Chart of accounts of financial accounting of budgetary institutions (the accounts of the second procedure).

4. Correspondence of sub-accounts which is not provided in this Instruction is determined by organization, appearing regulations of this correspondence of sub-accounts and regulatory legal acts on financial accounting of budgetary institutions.

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| N  |             Содержание операции        |Номера субсчетов  |
|п/п |                                        |------------------|
|    |                                        |по      |по       |
|    |                                        |дебету  |кредиту  |
|----+----------------------------------------+--------+---------|
| 1  |                    2                   |   3    |    4    |
|----------------------------------------------------------------|
|1. Учет необоротных активов                                     |
|----------------------------------------------------------------|
|1.1 |Оприходование земельных участков, домов |        |         |
|    |и сооружений, машин и оборудования,     |        |         |
|    |белья, постельных вещей, одежды,        |        |         |
|    |обуви, транспортных средств,            |        |         |
|    |инструментов, производственного (включая|        |         |
|    |приспособления) и хозяйственного,       |        |         |
|    |инвентаря, рабочих и производительных   |        |         |
|    |животных, малоценных необоротных        |        |         |
|    |материальных активов, материалов        |        |         |
|    |долговременного использования с         |        |         |
|    |научной целью, книг, которые            |        |         |
|    |включаются в библиотечный фонд,         |        |         |
|    |программ для электронных вычислительных |        |         |
|    |машин и других необоротных активов      |        |         |
|    |(стоимость без налога на                |        |         |
|    | добавленную стоимость                  |        |         |
|    |(далее - НДС) и сумм без копеек):       |        |         |
|    |оплаченные путем предварительной оплаты |101-122 |364      |
|    |оплаченные после их получения           |101-122 |675      |
|    |                                        |        |         |
|    |Одновременно проводится вторая запись   |        |         |
|    |(сумма без НДС):                        |        |         |
|    |  при оплате средствами общего фонда    |801, 802|401      |
|    |  при оплате средствами специального    |811-813 |401      |
|    |  фонда                                 |        |         |
|    |Сумма НДС:                              |        |         |
|    |  при оплате средствами общего фонда    |801, 802|364, 675 |
|    |  при оплате средствами специального    |        |         |
|    |  фонда:                                |        |         |
|    |    если НДС не включен  в налоговый    |811-813 |364, 675 |
|    |    кредит                              |        |         |
|    |    если НДС включен  в налоговый       |641     |364, 675 |
|    |    кредит                              |        |         |
|----+----------------------------------------+--------+---------|
|1.2 |Списание сумм копеек с приобретенных    |801, 802|364, 675 |
|    |необоротных активов                     |811-813 |         |
|----+----------------------------------------+--------+---------|
|1.3 |Бесплатное получение необоротных активов|        |         |
|    |(кроме централизованной поставки        |        |         |
|    |материальных ценностей и внутреннего    |101-122 |364      |
|    |перемещения в пределах главного         |        |         |
|    |распорядителя бюджетных средств)        |        |         |
|    |Одновременно производится  вторая       |812     |401,     |
|    |запись                                  |        |131-133  |
|----+----------------------------------------+--------+---------|
|1.4 |Бесплатное получение необоротных активов|        |         |
|    |по операциям по централизованной        |101-122 |401,     |
|    |поставке материальных ценностей и       |        |131-133  |
|    |внутреннего перемещения в пределах      |        |         |
|    |главного распорядителя бюджетных средств|        |         |
|----+----------------------------------------+--------+---------|
|1.5 |Получение необоротных активов           |        |         |
|    |учреждением-заказчиком приобретенных по |        |         |

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