of December 19, 2012 No. 166
About approval of method of transition of the Chart of accounts of financial accounting of execution of expense budgets of the organizations consisting on the budget to the Plan of business accounts of financial and economic activities of the companies
I ORDER to B of communication with transition of the highest public educational institutions to the Plan of business accounts of financial and economic activities of the companies:
1. Approve method of transition of the Chart of accounts of financial accounting of execution of expense budgets of the organizations consisting on the budget to the Plan of business accounts of financial and economic activities of the companies.
2. This order becomes effective since January 1, 2013.
Minister of Finance
Vyacheslav Negrutsa
Approved by the Order of the Ministry of Finance of the Republic of Moldova of December 19, 2012 No. 166
Transition of the Chart of accounts of financial accounting on execution of expense budgets of the organizations consisting on the budget to the Plan of business accounts of financial and economic activities of the companies shall be performed only after closing and/or specification of some important accounts of the existing Chart of accounts.
For this purpose it is necessary that budgetary institutions constituted accounting registration entries about closing of the applied accounts and opening of new business accounts.
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The document ceased to be valid since March 1, 2019 according to Item 2 of the Order of the Government of the Republic of Moldova of February 12, 2019 No. 28