Order of the Ministry of Finance of Ukraine "About approval of some regulatory legal acts on financial accounting of budgetary institutions"

The document ceased to be valid since January 1, 2017 according to Item 2 of the Order of the Ministry of Finance of Ukraine of December 29, 2015 No. 1219

It is registered

Ministry of Justice of Ukraine

July 18, 2013

No. 1214/23746

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 26, 2013 No. 611

About approval of some regulatory legal acts on financial accounting of budgetary institutions

According to Article 56 of the Budget code of Ukraine, article 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" I ORDER:

1. Approve such regulatory legal acts on financial accounting of budgetary institutions which are applied:

Chart of accounts of financial accounting of budgetary institutions;

Accounting regulation of non-current assets of budgetary institutions;

Accounting regulation of financial investments of budgetary institutions.

2. Recognize invalid the order of Head department of the State Treasury of Ukraine the Ministries of Finance of Ukraine of December 10, 1999 as No. 114 "About approval of the Chart of accounts of financial accounting of budgetary institutions and the Procedure for application of the Chart of accounts of financial accounting of budgetary institutions", registered in the Ministry of Justice of Ukraine on December 20, 1999 for No. 890/4183 (with changes), the order of the State Treasury of Ukraine of July 10, 2000 No. 61 "About approval of the Instruction about correspondence of sub-accounts of financial accounting for display of the main economic activities of budgetary institutions", registered in the Ministry of Justice of Ukraine on August 14, 2000 for No. 497/4718 (with changes), the order of the State Treasury of Ukraine of July 17, 2000 No. 64 "About approval of the Instruction for financial accounting of non-current assets of budgetary institutions", registered in the Ministry of Justice of Ukraine on July 31, 2000 for No. 459/4680 (with changes).

3. (Chmeruk M. O.) in accordance with the established procedure to provide to department of tax, customs policy and methodology of financial accounting submission of this order on state registration in the Ministry of Justice of Ukraine.

4. This order becomes effective from the date of its official publication, except the paragraph of the fourth Item 1 of this order which becomes effective since January 01, 2014.

5. To impose control over the implementation of this order on the First Deputy Minister Myarkovsky A. I.

Acting Minister

A. Myarkovsky

Approved by the Order of the Ministry of Finance of Ukraine of June 26, 2013, No. 611

Chart of accounts of financial accounting of budgetary institutions

1. This Chart of accounts determines structure of accounts and sub-accounts which are applied by budgetary institutions.

2. Budgetary institutions can enter new sub-accounts (the account of the second, third procedures) with preserving codes (numbers) sub-accounts of this Chart of accounts.

3. The ministries, other central executive bodies in case of need have the right to develop methodical recommendations concerning procedure for application of accounting regulations in organizations which are subordinated to them, taking into account specifics of their activities.

4. The procedure for application of this Chart of accounts is given in appendix 1 to this Chart of accounts.

5. Standard correspondence of sub-accounts of financial accounting for display of transactions with assets, the capital and obligations of budgetary institutions is given in appendix 2 to this Chart of accounts.

Chart of accounts of financial accounting of budgetary institutions

Section I. Balance sheet accounts

Synthetic accounts		Sub-accounts of the 1st level
Code	Name	Code	Name
1	2	3	4
Class 1. Non-current assets
10	Fixed assets	101	Parcels of land
		102	Capital expenditures on improvement of lands
		103	Buildings and constructions
		104	Machines and equipment
		105	Vehicles
		106	Tools, devices and stock
		107	Working and productive cattle
		108	Long-term plantings
		109	Other fixed assets
11	Other non-current tangible assets	111	Museum values, exhibits of zoos, exhibitions
		112	Library stocks
		113	Invaluable non-current tangible assets
		114	Linen, bed things, clothes and footwear
		115	Shoddy not title constructions
		116	Natural resources
		117	Inventory container
		118	Materials of long-term use for the scientific purposes
		119	Non-current tangible assets of special purpose
12	Intangible assets	121	Rights, author's and adjacent to them
12	Intangible assets	122	Other intangible assets
13	Depreciation of non-current assets	131	Depreciation of fixed assets
		132	Depreciation of other non-current tangible assets
		133	Depreciation of intangible assets
14	Incomplete capital construction	141	Capital expenditures on the fixed assets which are not put into operation
		142	Capital expenditures on other non-current tangible assets which are not put into operation
		143	Capital expenditures on the intangible assets which are not put into operation
15	Long-term financial investments	151	Long-term financial investments in the capital of the companies
15	Long-term financial investments	152	Long-term financial investments in securities
Class 2. Inventories
20	Production supplies	201	Raw materials and materials
		202	The equipment, designs and details to installation
		203	Special equipment for research works
		204	Construction materials
		205	Other production supplies
21	Animals on cultivation and fattening	211	Young growth of animals on cultivation
		212	Animals on fattening
		213	Bird
		214	Animals
		215	Stole
		216	Families of bees
		217	The adult cattle rejected from the main herd
		218	The cattle accepted from the population for realization
22	The invaluable and fast-worn-out objects	221	The invaluable and fast-worn-out objects which are in warehouse and in operation
22	The invaluable and fast-worn-out objects	222	The invaluable and fast-worn-out objects of special purpose
23	Materials and food	231	Materials for educational, scientific and other purposes
		232	Food
		233	Medicines and dressing means
		234	Economic materials and clerical accessories
		235	Fuel, combustible and lubricants
		236	Container
		237	Materials in transit
		238	Spare parts to vehicles, machines and the equipment
		239	Other materials
24	Finished goods	241	Products of production (educational) workshops
25	Products of agricultural production	251	Products of subsidiary (educational) agricultural industries
Class 3. Means, calculations and other assets
30	Cash desk	301	Cash desk in national currency
30	Cash desk	302	Cash desk in foreign currency
31	Accounts in banks	311	Current accounts on expenses of organization
		312	Current accounts for transfer to subordinated organizations
		313	Current accounts for accounting of the means received as service fee
		314	Current accounts for accounting of the means received on other sources of own receipts
		315	Current accounts for accounting of the deposit amounts
		316	Current accounts for accounting of other receipts of special fund
		318	Current accounts in foreign currency
		319	Other current accounts
32	Accounts in treasury	321	Registration accounts
		322	Personal accounts
		323	Special registration accounts for accounting of the means received as service fee
		324	Special registration accounts for accounting of the means received on other sources of own receipts
		325	Special registration accounts for accounting of the deposit amounts
		326	Special registration accounts for accounting of other receipts of special fund
		328	Other accounts in treasury
33	Other means	331	Cash documents in national currency
		332	Cash documents in foreign currency
		333	Money in transit in national currency
		334	Money in transit in foreign currency
34	The short-term bills of exchange received	341	The bills of exchange received in national currency
34	The short-term bills of exchange received	342	The bills of exchange received in foreign currency
35	Settlings with buyers and customers	351	Settlings with customers from advance payments for research works
36	Settlings with different debtors	361	Calculations according to the procedure of planned payments
		362	Settlings with advance holders
		363	Calculations for compensation of the caused losses
		364	Settlings with other debtors
		365	Settlings with the state trust funds
37	Current financial investments	371	Current financial investments into securities
Class 4. Equity
40	Fund in non-current assets	401	Fund in non-current assets by their types
40	Fund in non-current assets	402	Fund in incomplete capital construction
41	Fund in the invaluable and fast-worn-out objects	411	Fund in the invaluable and fast-worn-out objects of their types
42	Fund in financial investments	421	Fund in the capital of the companies
42	Fund in financial investments	422	Fund in financial investments into securities
43	Results of accomplishment of estimates	431	Result of accomplishment of the estimate on the general fund
43	Results of accomplishment of estimates	432	Result of accomplishment of the estimate on special fund
44	Results of revaluations	441	Revaluation of tangible assets
44	Results of revaluations	442	Other revaluation
Class 5. Long-term obligations
50	Long-term loans	501	Long-term loans of banks
		502	Delayed long-term loans of banks
		503	Other long-term loans
51	The long-term bills of exchange issued	511	The issued long-term bills of exchange
52	Other long-term financial liabilities	521	Other long-term financial liabilities
Class 6. Current obligations
60	Short-term loans	601	Short-term loans of banks
		602	Delayed short-term loans of banks
		603	Other short-term loans
		604	Overdue loans
61	Current debt on long-term obligations	611	Current debt on long-term loans
		612	Current debt according to long-term bills
		613	Current debt on other long-term obligations
62	The short-term bills of exchange issued	621	The issued short-term bills of exchange
63	Calculations for the performed works	631	Settlings with suppliers and contractors

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