of March 27, 2013 No. 42
About change and amendment of the Instruction about financial accounting in centralized accounts departments of primeriya of villages (communes), cities approved by the Order of the Minister of Finance No. 94 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 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, to make the following changes and additions.
1. In the Section "ORGANIZATION of FINANCIAL ACCOUNTING", the name of sub-account 066 "Container" to replace Item 27 with the phrase "Materials for repair".
2. In the Section "Material Inventories":
2.1. In Item 87 to replace the word "container" with the phrase "the exchange container".
2.2. In the paragraph to exclude the 2nd Item 93.
2.3. In Item 102 to replace the name of sub-account 066 "Container" with the phrase "Materials for repair".
2.4. In Item 106 "the construction materials intended for routine maintenance and overhaul repairs" to replace the phrase with the phrase "the exchange container".
2.5. Change and state Item 109 in the following edition:
"109. On sub-account 066 "Materials for repair" the construction materials intended for routine maintenance and overhaul repairs including doors, windows, handrail, etc. are considered.
Treat construction materials: silicate materials (cement, sand, gravel, lime, stone, brick, tile, etc.); forest materials (wood round, timber, plywood, etc.); hardware (nails, nuts, bolts, hardware, etc.); sanitary materials (cranes, couplings, etc.); electrotechnical materials (cable, lamps, cartridges, rollers, cord, wire, safety locks, insulators, etc.); chemical москательные (paint, drying oil, roofing felt, etc.) and other similar materials.
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