Registered by
Ministry of Justice of Ukraine
May 5, 2001
No. 389/5580
of April 19, 2001 No. 186
About approval of the simplified Chart of accounts of financial accounting
2. Determine that legal entities who according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" are acknowledged as the microcompanies, small enterprises, not entrepreneurial societies, and also representative offices of foreign business entities (further - the companies) can apply the simplified Chart of accounts. The companies apply the simplified Chart of accounts in case of creation of the financial reporting by them according to the National provision (standard) of financial accounting 25 "The simplified financial reporting", the approved order of the Ministry of Finance of Ukraine of February 25, 2000 No. 39, registered in the Ministry of Justice of Ukraine on March 15, 2000 for No. 161/4382 (in edition of the order of the Ministry of Finance of Ukraine of January 24, 2011 No. 25) (with changes).
3. Provide that accounting and generalization of information about vnebalansova assets and liabilities of the company perform with use of off-balance accounts of the class 0 of the Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies and organizations approved by the order of the Ministry of Finance of Ukraine of November 30, 1999 No. 291 and registered in the Ministry of Justice of Ukraine on December 21, 1999 for No. 892/4185.
4. Records on accounts of financial accounting of the simplified Chart of accounts and on off-balance accounts for generalization of information on availability and movement of assets, the capital, obligations, about the income and expenses to perform the facts of financial and economic activities according to the Instruction about application of the Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies and organizations approved by the order of the Ministry of Finance of Ukraine of November 30, 1999 No. 291 and registered in the Ministry of Justice of Ukraine on December 21, 1999 for No. 893/4186.
5. Determine that for the purpose of ensuring necessary disaggregation and analyticity of accounting and economic information of the company enter into the simplified Chart of accounts of sub-account, proceeding from purpose of accounts, requirements of enterprise management, use of account names and sub-accounts of the Chart of accounts provided in Item 3 of this order.
Deputy minister
V. M. Matviychuk
Approved by the Order of the Ministry of Finance of Ukraine of April 19, 2001, No. 186
See. The simplified Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of small business entities
The head of department of methodology of financial accounting in the production sphere
V. M. Parkhomenko
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.