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Ministry of Justice of Ukraine

January 23, 2004

No. 106/8705

ORDER OF THE STATE TREASURY OF UKRAINE

of December 26, 2003 No. 242

About approval of the Instruction for accounting of means, calculations and other assets of budgetary institutions

(as amended on on May 27, 2005)

1. Approve the Instruction for accounting of means, calculations and other assets of budgetary institutions it (is applied).

2. To management of methodology on accomplishment of budgets, financial accounting and the reporting of the State Treasury of Ukraine the Instruction for accounting of means, calculations and other assets of budgetary institutions tax on state registration in the Ministry of Justice of Ukraine.

3. To bodies of the State Treasury of Ukraine and local financial bodies the Instruction for accounting of means, calculations and other assets of budgetary institutions to bring to permission of subordinated organizations and organizations.

4. To the ministries, other central executive bodies, budgetary institutions receiving public fund and/or local budgets to follow requirements of the Instruction for accounting of means, calculations and other assets of budgetary institutions.

Chairman

P.G.Petrashko

Approved by the Order of the State Treasury of Ukraine of December 26, 2003 No. 242

Instruction for accounting of means, calculations and other assets of budgetary institutions

1. General provisions

1.1. This Instruction establishes single requirements to procedure for maintaining by budgetary institutions (further - organizations) financial accounting of movement of means in cash desk, on accounts in organizations of banks or in bodies of the State Treasury, settlings with debtors and other assets.

1.2. The terms used in this Instruction have such value:

Cash - bank notes (banknotes, coins).

Cash transactions - the transactions connected with receiving and delivery of cash by carrying out calculations through cash desk of organization.

Cash expenses - all amounts which are carried out by body of the State Treasury or organization of bank from the registration, special registration, current account as cash, and by cashless payment of accounts.

Personal accounts - the accounts opened in bodies of the State Treasury for the main managers of budgetary funds and managers of budgetary funds of lower level who have subordinated organizations, for their further distribution and transfer to registration accounts.

Registration accounts - accounts which are opened in bodies of the State Treasury for managers of budgetary funds by the corresponding codes of budget classification of expenses for accounting of transactions on accomplishment of the general fund of estimates.

Special registration accounts - accounts which are opened in bodies of the State Treasury for managers of budgetary funds by the corresponding codes of budget classification of expenses for accounting of transactions on accomplishment of special fund of estimates.

Accounts of receivers of means - accounts which are opened in bodies of the State Treasury of Ukraine for receivers of budget funds by the corresponding codes of budget classification of expenses for accounting of transactions on accomplishment of the plan of use of budgetary funds.

Current accounts - accounts which according to the current legislation of Ukraine can open to budgetary institutions in organizations of banks for storage of money and implementation of the expenses provided by their estimates.

Deposit accounts - accounts which are opened in bodies of the State Treasury and/or organizations of banks for the means received by budgetary institutions in temporary storage according to the legislation (without right to use by these means which are on these accounts) and with approach of the corresponding conditions for the subject return or transfer to destination.

Means in transit - means which are transferred in the last days of month into the registration, special registration, current accounts of organization and also which are not distributed on accounts in bodies of the State Treasury of Ukraine, but will be enlisted into these accounts next month.

Receivables - financial asset of organization which arises owing to contractual relations between two legal entities among whom one, being the owner of asset, after approach of the corresponding terms of agreement has the right to payments, goods, works and services.

The overdue receivables are debt which arises for the 30th day after the termination of term of obligatory payment according to the signed agreements or if the payment date is not determined after writing out of the invoice for payment.

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