It is registered
Ministry of Justice
Republic of Kazakhstan
On July 26, 2010 No. 6352
of July 8, 2010 No. 325
About approval of forms and rules of creation and accounts presentation
For the purpose of implementation of Article 117 of the Budget code of the Republic of Kazakhstan I ORDER:
1. Approve:
1) forms of the financial reporting:
the Balance sheet form 1, according to appendix 1 to this order;
form 2 "The report on results of financial activities", according to appendix 2 to this order;
form 3 "The report on movement of money on accounts of public institution on sources of financing (direct method)", according to appendix 3 to this order;
form 4 "The report on changes of net assets / the capital", according to appendix 4 to this order;
form 5 "The explanatory note to the financial reporting", according to appendix 5 to this order;
form 6 "The balance sheet by reorganization", according to appendix 6 to this order;
2) Rules of creation and accounts presentation, according to appendix 7 to this order.
2. To department of methodology of financial accounting, auditor activities of the Ministry of Finance of the Republic of Kazakhstan (Tuleuov A. O.) provide state registration of this order in the Ministry of Justice of the Republic of Kazakhstan.
3. This order becomes effective since January 1, 2013.
Minister
B. Zhamishev
Appendix 1
to the Order of the Minister of Finance of the Republic of Kazakhstan of July 8, 2010 No. 325
Form 1
Administrator of the budget ___________________________ programs
Name of public institution ______________________
Frequency: semi-annual, annual ____________________________
Unit of measure: one thousand tenges
|
ASSETS |
Code of line |
For the beginning of the accounting period |
By the end of the reporting period |
|
1 |
2 |
3 |
4 |
|
I. Current assets |
|
|
|
|
Money and their equivalents |
010 |
|
|
|
Short-term financial investments |
011 |
|
|
|
Short-term receivables on budget payments |
012 |
|
|
|
Short-term receivables by calculations with the budget |
013 |
|
|
|
Short-term receivables of buyers and customers |
014 |
|
|
|
Short-term receivables by departmental calculations |
015 |
|
|
|
Short-term remunerations to obtaining |
016 |
|
|
|
Short-term receivables of workers |
017 |
|
|
|
Short-term receivables on lease |
018 |
|
|
|
Other short-term receivables |
019 |
|
|
|
Inventories |
020 |
|
|
|
The short-term advance payments issued |
021 |
|
|
|
Other current assets |
022 |
|
|
|
Total current assets |
100 |
|
|
|
II. Non-current assets |
|
|
|
|
Long-term financial investments |
110 |
|
|
|
Long-term receivables of buyers and customers |
111 |
|
|
|
Long-term receivables on lease |
112 |
|
|
|
Other long-term receivables |
113 |
|
|
|
Fixed assets |
114 |
|
|
|
Construction in progress and capital investments |
115 |
|
|
|
Investment real estate |
116 |
|
|
|
Biological assets |
117 |
|
|
|
Intangible assets |
118 |
|
|
|
The long-term financial investments considered on equity method |
119 |
|
|
|
Other non-current assets |
120 |
|
|
|
Total non-current assets |
200 |
|
|
|
BALANCE |
|
|
|
|
|
Code of line |
For the beginning of the accounting period |
By the end of the reporting period |
|
1 |
2 |
3 |
|
|
III. Short-term obligations |
|
|
|
|
Short-term financial liabilities |
210 |
|
|
|
Short-term accounts payable on budget payments |
211 |
|
|
|
Short-term accounts payable on payments in the budget |
212 |
|
|
|
Short-term accounts payable by calculations with the budget |
213 |
|
|
|
Short-term accounts payable on other obligatory and voluntary payments |
214 |
|
|
|
Short-term accounts payable to suppliers and contractors |
215 |
|
|
|
Short-term accounts payable by departmental calculations |
216 |
|
|
|
Short-term accounts payable to scholars |
217 |
|
|
|
Short-term accounts payable before workers |
218 |
|
|
|
Short-term remunerations to payment |
219 |
|
|
|
Short-term accounts payable on lease |
220 |
|
|
|
Other short-term accounts payable |
221 |
|
|
|
Short-term estimative and warranty obligations |
222 |
|
|
|
Other short-term obligations |
223 |
|
|
|
Total short-term obligations |
300 |
|
|
|
IY. Long-term obligations |
|
|
|
|
Long-term financial liabilities |
310 |
|
|
|
Long-term accounts payable to suppliers and contractors |
311 |
|
|
|
Long-term accounts payable on lease |
312 |
|
|
|
Long-term accounts payable before the budget |
313 |
|
|
|
Long-term estimative and warranty obligations |
314 |
|
|
|
Other long-term obligations |
315 |
|
|
|
Total long-term obligations |
400 |
|
|
|
Y. Net assets / capital |
|
|
|
|
Financing of capital investments at the expense of external loans and the connected grants |
410 |
|
|
|
Reserves |
411 |
|
|
|
Cumulative financial result |
412 |
|
|
|
Total net assets / capital |
500 |
|
|
|
BALANCE |
|
|
|
|
Off-balance accounts |
|
|
|
|
Leased assets |
610 |
|
|
|
The inventories accepted on safe custody or paid for centralized supply |
620 |
|
|
|
Forms of the strict reporting |
630 |
|
|
|
Cancelled debt of insolvent debtors |
640 |
|
|
|
Debt of pupils and students for not returned material values |
650 |
|
|
|
The passing sports prizes and cups |
660 |
|
|
|
Permits |
670 |
|
|
|
Subjects of military equipment |
680 |
|
|
|
Assets of cultural heritage |
690 |
|
|
Head of __________ ________________________________
(signature) (surname, name, middle name (in case of its availability))
Chief accountant of ________ ________________________________
(signature) (surname, name, middle name (in case of its availability))
M.P.
"___" _______________.
Appendix 2
to the Order of the Minister of Finance of the Republic of Kazakhstan of July 8, 2010 No. 325
form
Administrator of the budget ____________________________ programs
Name of public institution ______________________
Frequency: semi-annual, annual ____________________________
Unit of measure: one thousand tenges
|
Indicators |
Code of line |
Accounting period |
Last |
|
1 |
2 |
3 |
4 |
|
Income from not exchange transactions, including: |
010 |
|
|
|
Financing of the current activities |
011 |
|
|
|
Financing of capital investments |
012 |
|
|
|
Income from financing at the expense of external loans |
013 |
|
|
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The document ceased to be valid since January 1, 2018 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of August 1, 2017 No. 468