of February 12, 2019 No. 28
About approval of the Technique of transition of the Chart of accounts of financial accounting in the budget system to the General plan of accounts of financial accounting in the corporate sector
Based on part (2) article 11 of the Law on financial accounting No. 113/2007 of year (repeated publication: The official monitor of the Republic of Moldova, 2014, Art. No. 27-34, 61), parts (1) article 8 of the Law on financial accounting and the financial reporting No. 287/2017 (Art. No. 1-6, 22), and also for ensuring transition of financial accounting from the Chart of accounts of financial accounting in the budget system to the General plan of accounts of financial accounting in the corporate sector for the budget organizations / bodies reorganized into off-budget subjects, PRIKAZYVAYU is published in the Official monitor of the Republic of Moldova, 2018:
1. Approve the Technique of transition of the Chart of accounts of financial accounting in the budget system to the General plan of accounts of financial accounting in the corporate sector, according to appendix.
2. Repeal the order of the Minister of Finance No. 166/2012 on approval of the Method of transition of the Chart of accounts of financial accounting of execution of expense budgets of the organizations consisting on the budget to the Plan of business accounts of financial and economic activities of the companies.
3. This order becomes effective from the date of its publication in the Official monitor of the Republic of Moldova.
Minister of Finance
Ion Kiku
Appendix
to the Order of the Minister of Finance of the Republic of Moldova of February 12, 2019 No. 28
From the Chart of accounts of financial accounting in the budget system to the General plan of accounts of financial accounting in the corporate sector it is necessary for transition that the budget organizations / bodies constituted accounting registration entries about closing of the applied accounts and sub-accounts and constituted financial statements according to approved for the annual statement.
Thus, according to the Chart of accounts of the budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of the budget bodies / organizations approved by the Order of the Minister of Finance No. 216/2015 of year the following sub-accounts are closed:
1. The corresponding sub-accounts according to the income pass to sub-account 721000 credit "Financial result of the budget body / budgetary institution for the current year".
2. The corresponding sub-accounts on expenses pass to sub-account 721000 output "Financial result of the budget body / budgetary institution for the current year".
3. Sub-account 421000 "Positive exchange difference" and 422000 "Negative exchange difference" pass to sub-account 721000 credit/output "Financial result of the budget body / budgetary institution for the current year".
4. Sub-account 423000 "Positive exchange difference on the means which temporarily arrived in ownership of organizations" and 424000 "Negative exchange difference on the means which temporarily arrived organizations" take over on sub-account 518410 credit/output "Guarantee for the offer".
5. Debit/creditor remaining balance of sub-accounts 721000 "Financial result of the budget body / budgetary institution for the current year" and 723000 "Correction of results of previous years of the budget bodies / budgetary institutions" passes to sub-account 722000 "the Financial result of the budget body / budgetary institution for previous years".
After closing of the corresponding sub-accounts transition of remaining balance of the remained sub-accounts to accounts of the General plan of accounts of financial accounting in the corporate sector, according to appendix is performed.
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