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Registered by

Ministry of Justice of Ukraine

May 5, 2001 

No. 389/5580

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of April 19, 2001 No. 186

About approval of the simplified Chart of accounts of financial accounting

(as amended on 31-05-2019)

1. Approve the simplified Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies approved by Methodological council on financial accounting of the Ministry of Finance of Ukraine (further - the simplified Chart of accounts) which is attached.

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, the companies which keep the simplified financial accounting of the income and expenses according to the tax legislation, 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

The simplified Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies

See. The simplified Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of small business entities (31Kb In original language)

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

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