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I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 15, 2023 No. 1195

About approval of the Unified plan of accounts

According to Item 2 of Article 116-1 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Unified plan of accounts.

2. To provide to department of methodology of financial accounting, audit and assessment of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) the direction of the copy of this order in the state and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

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

3. This order becomes effective since January 1, 2024 and is subject to official publication.

Acting minister of finance of the Republic of Kazakhstan

D. Temirbekov

Approved by the Order of the acting minister of finance of the Republic of Kazakhstan of November 15, 2023, No. 1195

Unified plan of accounts

Chapter 1. General provisions

1. This Unified plan of accounts (further - EPS) is codification of accounts of accounting and budget accounting, single budget classification, providing scope of the state, economic and financial activities.

2. This EPS is developed according to Item 2 of Article 116 of the Budget code of the Republic of Kazakhstan (further - the Budget code), based on the Chart of accounts of the financial accounting of public institutions approved by the order of the Minister of Finance of the Republic of Kazakhstan of June 15, 2010 at No. 281 (it is registered in the Register of state registration of regulatory legal acts at No. 6314), taking into account data of the order of the Minister of Finance of the Republic of Kazakhstan of November 16, 2009 No. 495 "About approval of Rules of conducting the budget accounting" (it is registered in the Register of state registration of regulatory legal acts at No. 5962) and Single budget classification, the Minister of Finance of the Republic of Kazakhstan approved by the order of September 18, 2014 at No. 403 (it is registered in the Register of state registration of regulatory legal acts at No. 9756) and it is intended for group and the current reflection of financial statement elements in value term which is single for all public institutions.

Chapter 2. Structure of the Unified plan of accounts

3. EPS represents the structured list of codes intended for accounting of transactions of public institutions and authorized bodies on execution of the republican and local budget.

4. Synthetic accounts are located according to appendix 1 Unified plan of accounts, to the appendix 2 Table of Transition of codes of Single budget classification, budget and financial accounting in codes of the Unified plan of accounts and to the appendix 3 Table of Transition of codes of Single budget classification, financial accounting in codes of the Unified plan of accounts to this EPS.

5. Each EPS digital code has the name which is divided into 8 (eight) signs:

The first figure of code specifies belonging to Sections;

the second and third figure of code - on belonging to subsections;

the fourth figure of code - on belonging to accounts: 1 - authorized body on execution of the republican budget, 2 - authorized body on execution of the local budget, 3 - authorized body on execution of budgets of the cities of republican value, the capital (regional budget), 4 - authorized body on execution of the city of district value, the village, settlement, rural district (city of regional value), 5 - local self-government;

the fifth, sixth, seventh and eighth figure of code - on belonging to accounts of financial accounting of public institutions.

6. In case of registration of accounting entries all EPS codes are applied. Public institutions choose codes from Sections and subsections EPS.

Chapter 3. Sections of the Unified plan of accounts

7. EPS contains 7 (seven) Sections grouped in economic content for the purpose of creation of the authentic financial reporting and reflection of the indicators necessary for conducting financial accounting, creation of accounting and other financial reporting:

1 Section - "Current assets";

2 undressed - "Non-current assets";

3 undressed - "Short-term obligations";

4 undressed - "Long-term obligations";

5 undressed - "Net assets / the capital";

6 undressed - "Income";

7 undressed - "Expenses".

Chapter 4. Accounts of the Section 1 "Current assets"

8. Accounts of the Section 1 "Current assets" are intended for accounting of availability and movement of assets of the public institutions classified as short-term.

9. The Section 1 "Current assets" includes the following subsections:

10 - "Money and their equivalents";

11 - "Short-term financial investments";

12 - "Short-term receivables";

13 - "Inventories";

14 - "Other current assets".

10. The subsection 10 "Money and Their Equivalents" is intended for the cash accounting and their equivalents on the Single treasurer account, control accounts of cash (further - KSN), accounts of public institutions, accounts of authorized body on budget implementation in foreign currency.

This subsection includes the following accounts:

1 10 1 1001 - "The single treasurer account" where transactions on movement of money on the Single treasurer account opened for the central authorized body on budget implementation in National Bank of the Republic of Kazakhstan in national currency for centralized implementation of translated transactions and conducting their accounting are considered.

The single treasurer account includes remaining balance of money of control accounts of cash.

KSN and other accounts in national currency cover all transactions on budget implementation connected with accomplishment of complex of actions for ensuring receipts in the budget to implementation of the budget programs (subprogrammes), deficit financing (use of budget surplus) and cash flow on KSN of the transactions intended for accounting connected with transfer of receipts in republican and local budgets and carrying out expenses from republican and local budgets and provides the characteristic of condition of the budget in the course of its execution.

KSN and other accounts in national currency consider movement of money in national currency: on KSN republican and local budgets, on accounts on external loans, KSN of paid services, charitable help, temporary placement of money, National fund of the Republic of Kazakhstan, Fund of compensation by the victim, transfers to Fund of social medical insurance (further - FSMS), Fund of support of infrastructure of education, Special state fund, in foreign currency, target financing, local self-government, rekonvertation of the external loan or the connected grant, on accounts of the amounts before clarification, the Eurasian Economic Union, subjects of the quasi-public sector, on accounts of public procurements, on the account of remuneration on remaining balance of the money which is on the single treasurer account, the current, settlement and special accounts;

1 10 1 1002 - "The account in foreign currency", is intended for accounting of the currency transactions performed by public institution, in currency of the Republic of Kazakhstan received by recalculation of foreign currency at the market rate of currency exchange operating on the last number of the accounting period and determined according to the procedure, No. 15 established by the joint resolution of Board of National Bank of the Republic of Kazakhstan of January 25, 2013 and the order of the Minister of Finance of the Republic of Kazakhstan of February 22, 2013 No. 99 "About procedure for determination of the market rate of currency exchange" (it is registered in the Register of state registration of regulatory legal acts at No. 8378);

1 10 1 1003 - "KSN for accounting of receipts and calculations", is intended for the cash accounting of public institution from the charitable help, on paid services, money of temporary placement, local self-government, receipts in republican and local budgets, Fund to compensation by the victim. This account includes the following sub-accounts:

1 10 1 1004 - "KSN of the charitable help of the republican budget" where receipt and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities, and (or) activities for support to the small homeland for the public institutions received by them according to legal acts of the Republic of Kazakhstan is considered;

1 10 2 1005 - "KSN of the charitable help of the local budget" where receipt and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities, and (or) the activities for support to the small homeland for the local budget received by them according to legal acts of the Republic of Kazakhstan is considered;

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