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Ministry of Justice

Republic of Uzbekistan

On December 22, 2010 No. 2169

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF UZBEKISTAN

of December 17, 2010 No. 105

About approval of the Instruction for financial accounting in state-financed organizations

(as amended on 06-07-2023)

According to the Law of the Republic of Uzbekistan "About financial accounting" PRIKAZYVAYU:

1. Approve the Instruction for financial accounting in state-financed organizations according to appendix.

2. Not apply since January 1, 2011 in the territory of the Republic of Uzbekistan the Instruction for financial accounting in the organizations and the organizations consisting on the Government budget USSR approved by the order of the Ministry of Finance of the USSR of March 10, 1987 No. 61.

3. This order becomes effective since January 1, 2011.

Minister

R. Azimov

Appendix

to the Order of the Minister of Finance of the Republic of Uzbekistan of December 17, 2010 No. 105

The instruction for financial accounting in state-financed organizations

This Instruction according to the Law of the Republic of Uzbekistan "About financial accounting" determines procedure for financial accounting in state-financed organizations.

Section I. Organization of financial accounting

1. State-financed organizations (further - the organizations) will organize financial accounting on budgetary and extrabudgetary funds (further - financial accounting) according to the Law of the Republic of Uzbekistan "About financial accounting", this Instruction and other regulatory legal acts.

2. According to this Instruction financial accounting in the organizations is performed in memorial and order form of financial accounting. The ministries, committees and departments, and also the organizations of their system in coordination with the Ministry of Economics and finance of the Republic of Uzbekistan can keep financial accounting in journal and order form.

2-1. In centralized financial and accounting service financial accounting by subordinate subordinate organizations is kept separately according to this Instruction.

3. The head of the organization shall provide the organization of financial accounting, complete and its exact maintaining, control of financial and economic activities, timely implementation of calculations, and also safety of accounting documentation.

Heads and chief accountants, accountants, heads of accounting service (further - the chief accountant) the organizations exercise systematic control of financial accounting and the correct financial reporting preparation in the organizations of the system (if the legislation does not establish other).

4. The accounts department of the organization headed by the chief accountant is independent structural division, and its inclusion in structure of other structural divisions is forbidden.

5. The chief accountant of the organization submits directly to the head of the organization, and concerning financial accounting, creation and provision of the reporting if other is not established by the legislation, - to the chief accountant of superior organization and bears responsibility for financial accounting, timely submission of the complete and authentic financial reporting, and also for accomplishment of the tasks determined by this Instruction and other regulatory legal acts.

6. The chief accountant installs service duties separately for each employee of accounts department. Distribution of service duties in accounts departments is made on functional sign, i.e. certain site is assigned to each employee group or the certain worker depending on amount of works.

7. In case of appointment and dismissal of the chief accountant by the commission created by the order of the head of the organization in day of reception-transmission the delivery-acceptance certificate of accounting with reflection of condition of accounting, the reporting and archive documents is drawn up.

In necessary cases the structure of the commission can include representatives of superior organizations, and also representatives of relevant organs of economy and finance.

8. The main objectives of the chief accountant are:

the organization of financial accounting according to requirements of this Instruction and other regulatory legal acts, and also with use of modern technical means and information technologies;

implementation of preliminary control of timely and correct execution of accounting documents, and also behind legality of the made transactions;

implementation of systematic control of the correct expenditure of budgetary and extrabudgetary funds on the specific purposes provided in expense budgets and also behind safety of money and material values;

control of financial accounting in the logging-in organizations according to requirements of the legislation;

timely charge in accordance with the established procedure the salary and the payments equated to it to employees of the organization, and also grants to students of educational institution;

timely implementation of the settlings with legal entities and physical persons arising in the course of execution of the estimate;

participation in carrying out inventory count of money, calculations and material values, and also other assets and liabilities, timely and correct registration of results of inventory count and their reflection in financial accounting;

briefing of responsible persons concerning accounting and safety of the material values which are on their safe custody;

accounting of the issued warrants for receipt of material values, and also control of their correct use;

creation and representation at the scheduled time of the financial reporting;

estimating of expenses and calculations to them for approval of the organization by their head (if the staff list does not provide planning department or position of the worker performing these tasks);

implementation of systematic control of availability of fixed assets and other material values in places of their storage and use;

ensuring storage of accounting documents, bookkeeping registers, expense budgets (including calculations to them) (if the staff list does not provide planning department or position of the worker performing these tasks);

ensuring accomplishment of other tasks, stipulated by the legislation.

9. The chief accountant together with heads of the relevant structural divisions of the organization shall control systematically:

observance of statutory rules of registration of acceptance and leave of material values;

correctness of expenditure of salary fund, establishment of official pay rates, strict observance of regular, financial and cash discipline;

observance of statutory rules of carrying out inventory count of money, material values, fixed assets, calculations and payment obligations;

collection at the scheduled time of accounts receivable and acceptance of adequate measures to repayment of accounts payable, observance of payment discipline;

ensuring accomplishment of other tasks stipulated by the legislation.

10. The chief accountant has the right:

demand from the head of the organization of taking measures to providing the correct organization of financial accounting and control;

check observance of established procedure of acceptance, storage and expenditure of money, commodity and material and other values in structural divisions;

make to the head of the organization reasonable offers on decrease in the sizes of awards (if they exceed the regulations established by the legislation);

demand from all divisions of the organization of registration and submission to accounts department of the data and documents necessary for financial accounting;

perform other rights, stipulated by the legislation.

11. The chief accountant bears responsibility for:

the wrong financial accounting, were consequence of what neglect in financial accounting and misstatements in accounting records (the wrong creation);

acceptance to execution and document creation on the transactions contradicting the procedure for acceptance, receipt, storage and expenditure of money, commodity and material and other values established by the legislation;

untimely and wrong reconciliation of transactions on money, and also settlings with debtors and creditors;

violation of procedure for write-off from financial accounting of shortages, accounts receivable and other losses;

violation of requirements of other regulatory legal acts for the organization of financial accounting.

12. In case of detection of illegal actions of officials the chief accountant in writing informs on it the head of the organization for taking measures.

13. Appointment, dismissal and movement of responsible persons (the cashiers managing warehouses and others) are made in coordination with the chief accountant.

14. The contracts and agreements constituted with various organizations if they are directly connected with financial and economic organization activity, and also orders and orders on establishment to workers of official pay rates, salary supplements and awarding are considered and vised previously by the chief accountant.

15. The head of the organization shall render assistance to the chief accountant in accomplishment by it provided by this Instruction and other regulatory legal acts of obligations and use of the rights.

Intervention or hindrance is forbidden to accomplishment by the chief accountant of the obligations and use by it of the rights.

16. The chief accountant is forbidden to accept to execution and registration documents on the transactions connected with acceptance, storage and expenditure of money, commodity and material and other values which contradict the legislation.

17. In case of contradiction between the chief accountant and the head in case of receipt of the order (order) from the head of the organization who is not corresponding to the legislation or established procedure of financial accounting and the reporting the chief accountant, without executing this order (order), shall inform on it the head without delay in writing reasonably.

If, despite the written notice from the chief accountant, the head of the organization repeatedly gives the same order (order), the accountant performs this order (order). At the same time all completeness of responsibility for illegality of the made transactions is born by the head of the organization.

The head of the organization in three-day time shall inform on the accepted order in writing superior organization or relevant organ of economy and finance. The higher body or relevant organ of economy and finance which obtained such information considers it in accordance with the established procedure and takes adequate measures.

18. Submission of source accounting documents to accounts department is regulated by the schedule constituted by the chief accountant and approved by the head of the organization. Statements from the schedule with indication of the asked documents, data and terms of their representation are handed to materially responsible and other officials.

19. All structural divisions which are part of the organization (employees) shall represent timely to accounts department documents, necessary for financial accounting (the copy of statements from orders and orders, and also various agreements, payment documents, etc.).

Requirements of the chief accountant regarding registration and submission to accounts department of necessary documents and data are obligatory for all employees of the organization.

20. The instructions which are not connected with accomplishment of its direct obligations on accounting and the reporting cannot be given to the chief accountant. The obligations connected with direct liability for money and material values cannot be assigned to the chief accountant. He is forbidden to receive directly money from banks and other organizations.

21. In the organizations the documents forming the basis for acceptance and delivery of cash, commodity and material and other values, the documents connected with execution of expense budgets and the financial reporting are signed by the head of the organization or his deputy and the chief accountant or his deputy. In the ministries, committees and departments of the Republic of Uzbekistan the right of the first signature on source documents can be also granted to chiefs of managements and independent departments of these ministries, committees and departments.

Unsigned source accounting documents of the chief accountant or his deputy are considered invalid and to execution are not accepted.

Receipt cash orders are considered as valid and are subject to execution in the presence of the signature of the chief accountant (or his deputy) and the cashier.

22. The basis for entry in accounting registers are completely processed source accounting documents.

23. Source documents can be one-time, intended for registration of separate economic activities, or group, intended for registration of number of uniform economic activities for certain period.

24. Source documents are constituted at the time of making of economic activities or after their carrying out. The economic activities relating to the accounting period on which the documents confirming the fact of their making are not received are reflected in financial accounting with execution of the relevant source document.

25. Obligatory details of source accounting documents are: the name of the organization, the name and document number, date and the place of its creation, the name, content and quantitative measurement of economic activity (in natural and monetary value), personal signatures of responsible persons.

26. In the organizations source accounting documents can be constituted in the form of the electronic document based on the forms established by the legislation. At the same time electronic documents shall meet the requirements of the legislation and contain all details of source accounting documents specified in the original.

27. Persons which constituted and signatory source accounting documents, bear responsibility for their timeliness, correctness and reliability, and also for their submission at the scheduled time to accounts department of the organization for reflection in financial accounting.

28. In documents for acquisition of material values there shall be receipt of the responsible person on receipt of these values, and in documents for the performed works - about confirmation of acceptance of works as the corresponding persons.

29. Entries in source documents are made by ink, ball pen, indelible pencil or by means of modern computer facilities.

30. In source documents, both in text part, and in digital data, erasures and not stipulated corrections are not allowed.

Errors in source accounting document are corrected by deletion of the wrong text or the amount and writing over crossed out the correct text or the amount. Deletion is made by thin line (so that it was possible to read earlier written). Correction of mistake in source accounting document shall be stipulated by text "Is corrected" and confirmed with signatures of persons which signed the document with indication of date of correction.

In bank and cash and cash documents of correction and inscribing with deletion of the previous record are not allowed.

31. Responsible persons submit source accounting documents on receipt and expense of material values together with the register on delivery of documents of form No. 442 (appendix 1 to this Instruction) which is constituted in duplicate. After the correctness of execution of the submitted source accounting documents performed at presence the responsible person one copy of the register with the signature of the employee of accounts department returns to the responsible person, the second copy - remains in accounts department.

32. With persons responsible for storage of money and inventory items, the written agreement about complete individual financial responsibility is in accordance with the established procedure signed.

33. Source accounting documents which arrived in accounts department surely are exposed to check on compliance to the legislation (completeness and correctness of execution of source accounting documents, fillings of details, logical coordination of separate indicators, etc.).

34. All documents enclosed to receipt and to cash payment orders and also the documents which formed the basis for salary accrual are subject to obligatory mark stamp or text "Is by hand received" or "paid" with indication of date (number, month, year).

35. Source accounting documents checked and accepted to accounting are systematized on transaction date in chronological procedure and drawn up by memorial orders - accumulative sheets to which the following permanent numbers are assigned:

the memorial order No. 1 - the accumulative sheet on cash transactions, form No. 381 (appendix 2 to this Instruction);

the memorial order No. 2 - the accumulative sheet on movement of budgetary funds, form No. 381 (appendix 3 to this Instruction);

the memorial order No. 3 - the accumulative sheet on movement of extrabudgetary funds, form No. 381 (appendix 4 to this Instruction);

the memorial order No. 5 - the code of pay-sheets on the salary and grants, form No. 405 (appendix 5 to this Instruction);

the memorial order No. 6 - the accumulative sheet by settlings with the different organizations and organizations, form No. 408 (appendix 6 to this Instruction);

the memorial order No. 8 - the accumulative sheet by settlings with advance holders, form No. 386 (appendix 7 to this Instruction);

the memorial order No. 9 - the accumulative sheet on disposal and fixed asset movement, form No. 438 (appendix 8 to this Instruction);

the memorial order No. 11 - the code of accumulative sheets on receipt of food, form No. 398 (appendix 9 to this Instruction);

the memorial order No. 12 - the code of accumulative sheets on expense of food, form No. 411 (appendix 10 to this Instruction);

the memorial order No. 13 - the accumulative sheet according to the material consumption, form No. 396 (appendix 11 to this Instruction);

the memorial order No. 15 - the sheet by settlings with parents for content of children in educational institutions, form No. 406 (appendix 12 to this Instruction).

On other transactions (charge of depreciation on fixed assets, revaluation of fixed assets, accounting of the income on extrabudgetary funds, final transactions on completion of year etc.) and on transactions separate memorial orders are storno constituted (No. form 274) (appendix 13 to this Instruction) which are numbered, since 16, separately for every month.

36. In the organizations in which on amount of transactions creation of accumulative sheets is not required account correspondence is specified on separate memorial orders (No. form 274) with assignment of the permanent numbers provided in Item 35 of this Instruction.

37. Separate memorial orders are constituted in process of making of transactions, but no later than the next day after receipt of the source document, based on separate documents or based on group of uniform documents. Correspondence of sub-accounts in the memorial order registers by method of double record.

38. Memorial orders are signed by the chief accountant (or his deputy) and the contractor (accountant).

39. All memorial orders are registered in the book "The Magazine — Main" of form No. 308 (appendix 14 to this Instruction). Account in the book "The Magazine — Main" is kept on sub-accounts.

The book "The Magazine — Main" opens records of the amounts of remaining balance for the beginning of year according to the closing balance sheet for the expired year. Records in the book are made after creation of memorial orders and memorial orders - accumulative sheets once a month.

The amount of the memorial order registers at first in the column "The Amount according to the Order", then on the debit and the credit of the corresponding sub-account. The amount of turnovers in month both on the debit, and on the credit of all sub-accounts shall be equal to indicator of the line "The Amount according to the Order".

40. Analytics are kept in bookkeeping registers (ledgers (notebooks), cards, accumulative sheets, etc.).

In ledgers prior to records all pages (sheets) are numbered. On the last page of the sheet the entry "In This Book of All It Is Numbered ___ Pages (Sheets)" which is signed by the chief accountant is made. The cash book of form No. 440 (appendix 15 to this Instruction), besides, shall be strung together and sealed mastic seal, the number of its sheets shall be certified by signatures of the head and chief accountant of the organization.

On cover of each book the name of the organization and year on which the book is open register. In the book there shall be table of contents of the sub-accounts opened in it. In case of transfer of record in other page of the book in table of contents on this sub-account the mark about transfer of record with indication of number of the new page becomes.

In the presence in the book of financial accounting after year of large number of free sheets it can be used for record of transactions of the next year.

41. Cards (except cards on fixed assets) are registered in the register of cards of form No. 279 (appendix 16 to this Instruction) 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 form No. OS-10 (appendix 17 to this Instruction).

Cards store in card-indexes, having them with division on sub-accounts, and in sub-accounts - on responsible persons.

42. Delivery in archive of bookkeeping registers and other accounting documents is performed according to the procedure and the terms determined by the legislation.

43. Safety of source accounting documents, accounting registers, accounting reports and balances, their registration and delivery in archive are provided by the chief accountant.

44. The inventory of inventory cards on fixed asset accounting of form No. OS-10 is given in archive when in it there are marks about write-off of stock by the last inventory card of forms No. No. OC-6, OC-8, OS-9 (appendix 18, 19 and 20 to this Instruction). Delivery of inventory cards in archive without inventory is performed according to the register of delivery of documents in which number of card and the name of written off stock are specified.

45. Entries in bookkeeping registers are made by ink, ball pen or by means of modern computer facilities based on source 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.

46. Error correction, found in entries of financial accounting in registers of accounting for the current year, is made in the following procedure:

the found error for this accounting period until submission of the balance sheet and the report 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 inscribing over crossed out the corrected text and the amount. At the same time here, on fields against the corresponding line, signed by the chief accountant the clause becomes "Is corrected" and date is specified;

the wrong entry in the memorial order found until representation of balance depending on its nature improves the additional memorial order or on the method "Storno";

the wrong record found in bookkeeping registers for the accounting period for which the balance is already provided improves similar to the method specified in paragraph three of this Item. Additional accounting entries on error correction, and also corrections by method "Storno" are drawn up by the memorial order constituted in the accounting period in which the error was found. In the specified memorial orders, in addition to regular details, reference to number and date of the corrected memorial order is made. The accounting reference of form No. 433 (appendix 21 to this Instruction) forms basis for execution of the specified memorial order.

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