of November 7, 2012 No. 132
About change and amendment "Instructions about financial accounting in the public organizations consisting on the budget", the Minister of Finance No. 93 approved by the Order of July 19, 2010 with subsequent changes and amendments
Due to the need of reflection in financial accounting of some specific transactions for public organizations I ORDER:
To about financial accounting in the public organizations consisting on the budget", the Minister of Finance No. 93 approved by the Order of July 19, 2010 to make the following changes and additions "The instruction.
1. In part "The chart of accounts of financial accounting of execution of expense budgets of the organizations consisting on the budget" the Section "Off-balance accounts":
1.1. The account number 03 "The money transferred to safe custody" changes on 32 "The money transferred to safe custody".
2. In part "Accounting of transactions on execution of expense budgets" the Section "Off-balance accounts" in Item 234:
2.1. The account number 03 "The money transferred to safe custody" with the description changes on 32 "The money transferred to safe custody" after the description of account 31 "Share of the soft credits issued by financial institutions based on the guaranty letters issued by regional, local government board, executive committee of autonomous territorial education with special legal status".
3. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.
Note:
The account name 04, of 05, 13 in the Russian option does not change.
Minister of Finance Vyacheslav Negrutsa
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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