ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of September 21, 2015 No. 138

About change and amendment of the Instruction about financial accounting in the budgetary institutions consisting on the budget, the Minister of Finance No. 93 approved by the Order of July 19, 2010.

Due to the need of reflection in accounting records of some specific transactions of budgetary institutions I ORDER:

"About financial accounting in the budgetary institutions consisting on the budget", the Minister of Finance No. 93 approved by the Order of July 19, 2010 to make the following additions to the Instruction.

1. In part "The Section V "Money" account 13 "Other money and investments" to add the chart of accounts of financial accounting of execution of expense budgets of the organizations consisting on the budget" with sub-account 138 with the following name:

2. In part "Accounting of transactions on execution of expense budgets":

2.1. In the Section I "Fixed assets":

2.1.1. In Item 42, group 3), after the phrase "beds (except beds with the special equipment)" to introduce the phrase "linen, bedding;".

2.1.2. In the eighth paragraph of Item 56 after the word "furniture" to introduce the phrase "linen, bedding;".

2.2. In the Section V "Money":

2.2.1. In Item 131 after sub-account 137 to make "Change in value of long-term investments" sub-account 138 with the following name:

"138 Long-term investments in the foreign capital".

2.2.2. After Item 139 to bring new Item with the following name:

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