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The document ceased to be valid since  June 13, 2025 according to Item 1 of the Order of the Minister of Finance of the Republic of Kazakhstan of May 28, 2025 No. 261

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 30, 2014 No. 465

About modification of the order of the Minister of Finance of the Republic of Kazakhstan of August 3, 2010 No. 393 "About approval of Rules of conducting financial accounting in public institutions"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of August 3, 2010 No. 393 "About approval of Rules of conducting financial accounting in public institutions" (No. registered in the Register of state registration of regulatory legal acts 6443, No. 242 published in the Kazakhstanskaya Pravda newspaper of September 15, 2010 (26303)), the following change:

in Rules of conducting financial accounting in the public institutions approved by the specified order:

paragraphs two and third Item 179 to state in the following edition:

"on account of party fees: the debit of sub-account 3241 "Short-term accounts payable to workers on compensation" and sub-account 3248 credit "Other short-term accounts payable before workers";

on account of membership union dues: the debit of sub-account 3241 "Short-term accounts payable to workers on compensation" and sub-account 3245 credit "Short-term accounts payable on non-cash transfers of the amounts of membership union dues";".

2. To department of methodology of budget procedures of the Ministry of Finance of the Republic of Kazakhstan (Ernazarova Z. A.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan the direction on official publication in mass media and information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

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