of November 7, 2012 No. 133
About change and amendment "Instructions about financial accounting in centralized accounts departments of primeriya of villages (communes), cities", the Minister of Finance No. 94 approved by the Order of July 19, 2010.
Due to the need of reflection in financial accounting of some specific transactions of centralized accounts departments of primeriya of villages (communes), cities I ORDER:
In "The instruction about financial accounting in centralized accounts departments of primeriya of villages (communes), cities", the Minister of Finance No. 94 approved by the Order of July 19, 2010 to make the following changes and additions.
1. In Chapter I "The organization of financial accounting" in Item 27:
1.1. Exclude the off-balance account 13 "The Loans Issued to Workers".
1.2. "Share in construction of living space for the staff of public organizations through the mortgage real estate which owner is the employee of organization" to change the account name 50 on "Share in purchase/construction of living space for the staff of public organizations through the mortgage real estate which owner is the employee of organization".
2. In Chapter III "Accounting of transactions on execution of expense budgets of the organizations financed from the budget of the village (commune), the city":
2.1. The Section "Off-balance accounts" in Item 188 the name and the description of account 50 "Share in construction of living space for the staff of public organizations through the mortgage real estate which owner is the employee of organization" is edited as follows:
"50" share in purchase/construction of living space for the staff of public organizations through the mortgage real estate which owner is the employee of organization". On this account the amounts transferred by public organizations in the form of share in purchase/construction of living space for the staff of public organizations through the mortgage real estate with indication of the list of persons for whom transfer is made are considered.
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