of December 2, 2014 No. 161
About modification and amendments in the Instruction about financial accounting in public institutions approved by the Order of the Minister of Finance No. 93 of July 19, 2010.
Due to the need of reflection in financial accounting of some specific transactions of public institutions I ORDER:
In the Instruction "On financial accounting in public organizations", the Minister of Finance No. 93 approved by the Order of July 19, 2010 to make the following changes and additions.
1. In part "The chart of accounts of financial accounting on execution of expense budgets of budgetary institutions":
1. 1) "Credits" to introduce account 57 "Repayment of non-financial assets" with sub-account 570 "Repayment of non-financial assets" with the following name in Chapter XIII:
|
Denumirea contului |
Numarul contului |
Denumirea subcontului |
Numarul subcontului |
|
1 |
2 |
3 |
4 |
|
Chapter XIII "Credits" | |||
|
Repayment of non-financial assets |
57 |
Repayment of non-financial assets |
570 |
1. 2) to make account 27 with the following name to the section "Off-balance accounts":
|
The non-financial assets provided to legal entities |
27 |
2. In part "Accounting of transactions on execution of expense budgets":
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