of November 9, 2012 No. 136
About change and amendment of the Instruction about financial accounting in the public organizations consisting on the budget, the Minister of Finance No. 93 approved by the Order of July 19, 2010 with subsequent changes and amendments
Due to the need of reflection in financial accounting of some specific transactions for public organizations I ORDER:
About financial accounting in the public organizations consisting on the budget, the Minister of Finance No. 93 approved by the Order of July 19, 2010 to make the following changes and additions to the Instruction:
1. In the Section II "Material inventories", account 06 "Materials and food", in Item 80 to change the description of scht 065 and to state in the following edition:
"On sub-account 065 "Stern and fodder" hay, oats, other types of forages and fodder for the cattle and other animals, as well as live forage are considered".
2. In appendix 4 "Correspondence of sub-accounts on the main accounting transactions":
2. 1) after Item 43 to make Item 43-1 of the following content to the section II "Material inventories":
«431. | Материальные ценности, полученные безвозмездно, при дарении, спонсорстве или благотворительности | 060-069 | 400»; |
2. 2) after Item 44 to bring Item 44-1 of the following content in the Section III "The invaluable and fast-wearing-out objects":
«441. | Инвентарная стоимость малоценных и быстроизнашивающихся предметов, полученных безвозмездно, при дарении, спонсорстве или б Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info Effectively work with search systemDatabase include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
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