of November 9, 2012 No. 137
About change and amendment of the Instruction about financial accounting in centralized accounts departments of primeriya of villages (communes), cities approved by the Order of the Minister of Finance No. 94 of July 19, 2010.
Due to the need of reflection in financial accounting of some specific transactions of centralized accounts departments of primeriya of villages (communes), cities I ORDER:
To make the following changes and additions to the Instruction about financial accounting in centralized accounts departments of primeriya of villages (communes), cities approved by the Order of the Minister of Finance No. 94 of July 19, 2010:
1. In Chapter III "Accounting of transactions on execution of expense budgets of the organizations financed from the budget of the village (commune), the city", account 06 "Materials and food" in Item 108 to change the description of account 065 and to state in the following edition:
"On sub-account 065 "Stern and fodder" hay, oats, other types of forages and fodder for the cattle and other animals, as well as live forage are considered".
2. In appendix 5 "Correspondence of sub-accounts on the main accounting transactions" in the head of "Transaction on execution of expense budgets of the organizations serviced by centralized accounts departments":
2. 1) after Item 37 to bring Item 37-1 of the following content:
«371. | Материальные ценности, полученные безвозмездно, при дарении, спонсорстве или благотворительности | 060-069 | 400»; |
2. 2) after Item 40 to bring Item 40-1 of the following content:
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