RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of February 8, 2005 No. 15

About procedure for the organization of financial accounting by the state-financed organizations and centralized accounts departments servicing state-financed organizations

Based on the paragraph of the fourth Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 "About financial accounting and the reporting" the Ministry of Finance of the Republic of Belarus DECIDES: No. 57-Z

1. Approve the Instruction about procedure for the organization of financial accounting by the state-financed organizations and centralized accounts departments servicing state-financed organizations it (is applied).

2. Establish forms of bookkeeping registers:

the memorial order 1 - the accumulative sheet on cash transactions of form 381 according to appendix 1;

the memorial order 2 - the accumulative sheet on cash flow on accounts on the budget of form 381 according to appendix 2;

the memorial order 3 - the accumulative sheet on cash flow on accounts on extrabudgetary funds of form 381 according to appendix 3;

the memorial order 4 - the accumulative sheet by payments with checks from checkbooks of form 323 according to appendix 4;

the memorial order 5 - the code of pay-sheets on the salary and grants of form 405 according to appendix 5;

the memorial order 6 - the accumulative sheet by settlings with other debtors and creditors of form 408 according to appendix 6;

the memorial order 7 - the accumulative sheet by calculations according to the procedure of planned payments of form 408 according to appendix 7;

the memorial order 8 - the accumulative sheet by settlings with advance holders of form 386 according to appendix 8;

the memorial order 9 - the accumulative sheet on disposal and movement of fixed asset objects of form 438 according to appendix 9;

the memorial order 10 - the accumulative sheet on disposal and movement of separate objects as a part of current assets of form 438 according to appendix 10;

the memorial order 11 - the code of accumulative sheets on receipt of food of form 398 according to appendix 11;

the memorial order 12 - the code of accumulative sheets on expense of food of form 411 according to appendix 12;

the memorial order 13 - the accumulative sheet according to the material consumption of form 396 according to appendix 13;

the memorial order 14 - the accumulative sheet of charge of taxes, formations of funds of form 409 according to appendix 14;

the memorial order 15 - the code of sheets by calculations of special payment types of form 406 according to appendix 15;

the memorial order of form 274 according to appendix 16;

disaggregation to the memorial order of form 451 according to appendix 17;

the book the magazine - main forms 308 according to appendix 18;

the book of accounting of means and calculations of form 292 according to appendix 19;

the book of accounting of assignments, cash and actual expenses of form 294 according to appendix 20;

the book of quantitative and amount-based accounting of material values of form 296 according to appendix 21;

the book of quantitative and amount-based accounting of material values of form 296B according to appendix 22;

the book of accounting of calculations for financing of the subordinated organizations of form 301 according to appendix 23;

the book of accounting of assignments and actual expenses of form 309 according to appendix 24;

the book of accounting of assignments and actual expenses of form 309B according to appendix 25;

the book of inventory accounting of material values of the M-17 form according to appendix 26;

the accounting card of means and calculations of form 292A according to appendix 27;

card of analytics of cash receipt of form 294A according to appendix 28;

card of analytics of cash expenses of form 294B according to appendix 29;

card of quantitative and amount-based accounting of material values of form 296A according to appendix 30;

mnogografny card of form 283 according to appendix 31;

the turnover sheet of form 285 according to appendix 32;

the turnover sheet of form 326 according to appendix 33;

the turnover sheet on material inventories of the M-44 form according to appendix 34;

the register of delivery of documents of form 442 according to appendix 35;

the register of cards of form 279 according to appendix 36;

the sheet of operational (quantitative) accounting of movement of separate objects as a part of the current assets which are in operation, forms 412 according to appendix 37;

the inventory of inventory cards on fixed asset accounting of the OS-10 form according to appendix 38;

the book of accounting of animals of form 395 according to appendix 39;

the magazine of registration of fight of ware of form 325 according to appendix 40;

the inventory list of fixed asset objects of the OS-13 form according to appendix 41;

individual card of form 452 according to appendix 42;

the book register of registration of individual cards of form 453 according to appendix 43;

card of inventory accounting of material values of the M-17A form according to appendix 44;

the inventory of cards of inventory accounting of the M-17B form according to appendix 45.

 

The Resolution of the Ministry of Finance of the Republic of Belarus is approved on February 08, 2005 No. 15

The instruction about procedure for the organization of financial accounting by the state-financed organizations and centralized accounts departments servicing state-financed organizations

Chapter 1. General provisions

1. This Instruction establishes single procedure for the organization of financial accounting in the state-financed organizations and centralized accounts departments servicing state-financed organizations.

2. No. 99 is excluded according to the Resolution of the Ministry of Finance of the Republic of Belarus of 29.09.2025

3. For the purposes of this Instruction the following terms and their determinations are used:

the term "state-financed organizations" – in the value determined in the interlinear note to preamble of the Presidential decree of the Republic of Belarus of December 23, 2019 No. 475 "About ensuring activities of state-financed organizations";

centralized accounts departments - the independent structural divisions created under state bodies, state-financed organizations, departments (managements) of local authorities and self-government on industry (departmental) sign, performing conducting financial accounting of execution of expense budgets under the budget, profit and loss budgets on extrabudgetary funds, target means, other sources of the relevant state-financed organizations;

expense budget under the budget - the main planned document (financial plan) reflecting amount, the target direction and quarterly distribution of the assignments allocated from the budget of appropriate level (the state trust budget fund, funds of state non-budgetary fund) for content of the organization and implementation of centralized actions for the forthcoming year;

the profit and loss budget on extrabudgetary funds - the main planned document reflecting amount, the target direction and quarterly distribution of the planned income and expenses received from business activity of state-financed organization the forthcoming year.

Chapter 2. Procedure for the organization of financial accounting

4. State-financed organizations will organize financial accounting of execution of expense budgets according to budgetary funds, profit and loss budgets on extrabudgetary funds, target receipts and other sources according to the Law of the Republic of Belarus "About financial accounting and the reporting" and this Instruction.

5. The procedure for the organization of financial accounting established by this Instruction provides:

memorial and order form of conducting financial accounting;

forms of bookkeeping registers;

forms of memorial orders – accumulative sheets;

procedure for execution of bookkeeping registers, procedure for introduction of corrections and storage of bookkeeping registers and documents, main requirements for procedure for carrying out inventory count of assets, obligations and creation of accounting records.

6. Financial accounting of execution of expense budgets according to budgetary funds, profit and loss budgets of extrabudgetary funds, on means of purpose and other sources is conducted according to the Chart of accounts of financial accounting of state-financed organizations approved by the resolution of the Ministry of Finance of the Republic of Belarus of April 22, 2010 No. 50 (further - the Chart of accounts), with creation of the single balance sheet on all sources of receipt of means.

7. No. 99 is excluded according to the Resolution of the Ministry of Finance of the Republic of Belarus of 29.09.2025

8. No. 99 is excluded according to the Resolution of the Ministry of Finance of the Republic of Belarus of 29.09.2025

9. No. 99 is excluded according to the Resolution of the Ministry of Finance of the Republic of Belarus of 29.09.2025

10. All structural divisions which are part of the organization, and also the organizations serviced by centralized accounts departments timely submit to accounts department documents, necessary for financial accounting (the copy of statements from the orders and orders relating directly to execution of expense budget and also agreements, acts of the performed works, accounts, delivery notes, expense reports, documents for write-off of property and others).

Requirements of the chief accountant regarding procedure for registration and submission to accounts department of necessary documents and data are obligatory for all employees of the organization, and in case of accounting centralization – for all serviced organizations.

11. No. 99 is excluded according to the Resolution of the Ministry of Finance of the Republic of Belarus of 29.09.2025

12. Submission of source accounting documents to accounts department is established by the schedule of document flow constituted by the chief accountant and approved by the head of the organization. The specified schedule affirms as centralized accounts department the head of the organization under which this accounts department is created. Are handed to materially responsible and other officials of the statement from the schedule of document flow under list. The schedule of document flow is attached to accounting policy of the organization.

13. In the organization all accounting documents connected with execution of expense budget according to budgetary funds, profit and loss budgets on extrabudgetary funds, target means and other receipts are signed by the head of the organization and the chief accountant or persons authorized by them on that. In centralized accounts departments the specified accounting documents are signed by the head and the chief accountant of the organization under which the centralized accounts department, or persons authorized by them on that is created.

14.  No. 114 is excluded according to the Resolution of the Ministry of Finance of the Republic of Belarus of 01.11.2011

15. The documents forming the basis for entries in bookkeeping registers are submitted within accounts department within the terms established by the schedule of document flow.

Responsible persons submit source accounting documents on receipt and expense of material values with the register of delivery of documents of form 442 (according to receipt and issue documents). After the correctness of execution of the submitted source accounting documents performed at presence the responsible person the register with the signature of the employee of accounts department comes back to the responsible person.

16. Financial accounting of economic activities is kept in registers synthetic and analytics (on cards, in accumulative sheets, books, including using packets of application programs of conducting financial accounting, etc.).

In state-financed organizations the following registers synthetic and analytics are applied:

the book the magazine - main forms 308;

book of accounting of means and calculations of form 292 (accounting card of means and calculations of form 292A);

book of accounting of assignments, cash and actual expenses of form 294;

book of quantitative and amount-based accounting of material values of forms 296, 296B (card of quantitative and amount-based accounting of material values of form 296A);

book of accounting of calculations for financing of the subordinated organizations of form 301;

mnogografny card of form 283.

Besides, are applied:

book of inventory accounting of material values of the M-17 form (card of inventory accounting of material values of the M-17A form);

book of accounting of animals of form 395;

magazine of registration of fight of ware of form 325;

the sheet of operational (quantitative) accounting of movement of separate objects as a part of the current assets which are in operation, forms 412;

the inventory of inventory cards on fixed asset accounting of the OS-10 form;

inventory list of fixed asset objects of the OS-13 form;

individual card of form 452;

book register of registration of individual cards of form 453;

inventory of cards of inventory accounting of the M-17B form.

17. Centralized accounts departments apply to accounting of assignments, cash and actual expenses:

card of analytics of cash receipt of form 294A;

card of analytics of cash expenses of form 294B;

book of accounting of assignments and actual expenses of form 309B.

In case of creation of general expense budgets by centralized accounts departments on the same organizations the book of accounting of assignments and actual expenses of form 309 is applied to conducting analytics of actual expenses.

Cards (except cards on fixed assets) are registered in the register of cards of form 279, which is kept for each sub-account separately. Cards for fixed asset accounting are registered in the inventory of inventory cards on fixed asset accounting of the OS-10 form.

Cards are stored in card-indexes in which they are located on sub-accounts with division in sub-accounts on responsible persons, and in centralized accounts departments - and on the serviced organizations.

Accounting cards of materials, separate objects as a part of current assets and to that similar are given in archive in the hemmed type together with the register of cards, bookkeeping registers and other accounting documents annually or every two years. In the same terms are given in archive of the accounting card of the fixed assets which were disposed within year.

The inventory of inventory cards on fixed asset accounting of the OS-10 form is given in archive in that case when in it there are marks about write-off of stock by the last inventory card of the forms established by the legislation. Delivery of inventory cards in archive without inventory is performed according to the register of delivery of documents of form 442, in which number of card and the name of written off stock, and in centralized accounts departments, besides, and the name of the serviced organization are specified.

In bookkeeping registers (ledgers) prior to records all pages (sheets) are numbered. On the last page of the sheet signed by the chief accountant the text is constituted: "In the book it is numbered ________________________ pages (sheets)". (figures and copy-book)

Each book is inscribed with indication of the name of the organization and year on which the book is open. At the beginning of the book (in table of contents) the quantity of the sub-accounts opened in it is specified. In case of transfer of records on other page of the book in table of contents on this sub-account the mark about transfer of record with indication of numbers of new pages becomes.

Books of financial accounting in the presence in them after year of free sheets can be used for records of transactions of the next year. In these cases of the book are given in archive every two years.

Entries in bookkeeping registers are made by ink, paste of ball pen or by means of typewriters and the automation equipment from source accounting documents no later than the next day after their obtaining.

Upon termination of every month in bookkeeping registers results of turnovers are counted and remaining balance on sub-accounts is removed.

18. Error correction, found in records of financial accounting, is made as follows:

the found error for this accounting period until submission of the balance sheet which is not requiring change of data of the memorial order improves by deletion by thin line of the wrong amounts and the text so that it was possible to read crossed out, and texts over crossed out the corrected text and the amount. At the same time on fields against the corresponding line signed by the chief accountant the clause becomes: "Is corrected";

the found wrong record until submission of the balance sheet caused by mistake in the memorial order depending on its nature improves the additional memorial order or by the method "red storno";

errors in all cases when they are found in records of financial accounting for that accounting period for which the balance is already provided are in the same way corrected. Additional accounting entries on error correction, and also corrections by method "red storno" are drawn up by the accounting reference in which references to number and date of the corrected memorial order, the document, reasons for introduction of correction are made.

Based on the accounting reference the memorial order of form 274 is constituted.

19. Bookkeeping registers on synthetic and analytical accounts open records of the amounts of remaining balance for the beginning of year according to the closing balance sheet and bookkeeping registers for the expired year.

If the superior organization in case of approval of the annual statement makes corrections in the closing balance sheet, then based on the corresponding written order these corrections are made as to bookkeeping registers of last year (by corrective accounting entry), and to bookkeeping registers of the current year (by change of opening balance by the method specified in Item 18).

20. For assessment of correctness of accounting entries on accounts synthetic and analytics turnover sheets are constituted: forms 285 (the turnover sheet on the account ________), the M-44 forms (the turnover sheet on material inventories) and forms 326 (the turnover sheet on fixed assets, intangible assets, fixed asset depreciation and intangible assets, to separate objects as a part of current assets) on each group of analytical accounts and responsible persons, the commingled corresponding synthetic accounts.

Turnover sheets are constituted monthly, except fixed assets, intangible assets, separate objects as a part of current assets and depreciation on which turnover sheets are constituted quarterly. Results of turnovers and remaining balance on each sub-account of turnover sheets are verified with results of turnovers and remaining balance of these sub-accounts of the book the magazine - main forms 308. In need of entry in turnover sheets can be made within several years.

21. No. 99 is excluded according to the Resolution of the Ministry of Finance of the Republic of Belarus of 29.09.2025

22. Source accounting documents checked and accepted to financial accounting are systematized in chronological procedure on transaction dates and drawn up by separate memorial orders – accumulative sheets on transactions at the expense of the budgetary funds and means received for the account of non-budgetary sources to which the following permanent numbers are assigned:

the memorial order 1 (the accumulative sheet on cash transactions of form 381);

the memorial order 2 (the accumulative sheet on cash flow on accounts on the budget of form 381);

the memorial order 3 (the accumulative sheet on cash flow on accounts on extrabudgetary funds of form 381);

the memorial order 4 (the accumulative sheet by payments with checks from checkbooks of form 323);

the memorial order 5 (the code of pay-sheets on the salary and grants of form 405);

the memorial order 6 (the accumulative sheet by settlings with other debtors and creditors of form 408);

the memorial order 7 (the accumulative sheet by calculations according to the procedure of planned payments) forms 408;

the memorial order 8 (the accumulative sheet by settlings with advance holders of form 386);

the memorial order 9 (the accumulative sheet on disposal and movement of fixed asset objects of form 438);

the memorial order 10 (the accumulative sheet on disposal and movement of separate objects as a part of current assets of form 438);

the memorial order 11 (the code of accumulative sheets on receipt of food of form 398);

the memorial order 12 (the code of accumulative sheets on expense of food of form 411);

the memorial order 13 (the accumulative sheet according to the material consumption of form 396);

memorial order 14 (accumulative sheet of charge of taxes, formations of funds of form 409);

the memorial order 15 (the code of sheets by calculations of special payment types of form 406);

disaggregation to the memorial order of form 451.

On other transactions and on transactions "red storno" separate memorial orders of form 274, which are numbered, starting with number 16 for every month are constituted.

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