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The document ceased to be valid since  January 1, 2018 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of August 1, 2017 No. 468

Registered by

Ministry of Justice

Republic of Kazakhstan

On July 26, 2010 No. 6352

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 8, 2010 No. 325

About approval of forms and rules of creation and accounts presentation

(as amended on 17-03-2017)

For the purpose of implementation of Article 117 of the Budget code of the Republic of Kazakhstan by PRIKAZYVAYU:

1. Approve:

1) forms of the financial reporting:

the Balance sheet form 1, according to appendix 1 to this order;

form 2 "The report on results of financial activities", according to appendix 2 to this order;

form 3 "The report on movement of money on accounts of public institution on sources of financing (direct method)", according to appendix 3 to this order;

form 4 "The report on changes of net assets / the capital", according to appendix 4 to this order;

form 5 "The explanatory note to the financial reporting", according to appendix 5 to this order;

form 6 "The balance sheet by reorganization", according to appendix 6 to this order;

2) Rules of creation and accounts presentation, according to appendix 7 to this order.

2. To department of methodology of financial accounting, auditor activities of the Ministry of Finance of the Republic of Kazakhstan (Tuleuov A. O.) provide state registration of this order in the Ministry of Justice of the Republic of Kazakhstan.

3. This order becomes effective since January 1, 2013.

Minister

B. Zhamishev

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of July 8, 2010 No. 325

Form 1

The balance sheet as of "___" ____________

Administrator of the budget ___________________________ programs

Name of public institution ______________________

Frequency: semi-annual, annual ____________________________

Unit of measure: one thousand tenges

 

ASSETS

Code of line

For the beginning of the accounting period

By the end of the reporting period

1

2

3

4

I. Current assets







Money and their equivalents

010





Short-term financial investments

011





Short-term accounts receivable on the budget payments

012





Short-term accounts receivable by calculations with the budget

013





Short-term accounts receivable of buyers and customers

014





Short-term accounts receivable by departmental calculations

015





Short-term remunerations to obtaining

016





Short-term accounts receivable of workers

017





Short-term accounts receivable on lease

018





Other short-term accounts receivable

019





Inventories

020





The short-term advance payments issued

021





Other current assets

022





Total current assets

100





II. Non-current assets







Long-term financial investments

110





Long-term accounts receivable of buyers and customers

111





Long-term accounts receivable on lease

112





Other long-term accounts receivable

113





Fixed assets

114





Construction in progress and capital investments

115





Investment real estate

116





Biological assets

117





Intangible assets

118





The long-term financial investments considered on equity method

119





Other non-current assets

120





Total non-current assets

200





BALANCE








OBLIGATIONS,
NET ASSETS / CAPITAL

Code of line

For the beginning of the accounting period

By the end of the reporting period

1

2

3



III. Short-term obligations







Short-term financial liabilities

210





Short-term accounts payable on the budget payments

211





Short-term accounts payable on payments in the budget

212





Short-term accounts payable by calculations with the budget

213





Short-term accounts payable on other obligatory and voluntary payments

214





Short-term accounts payable to suppliers and contractors

215





Short-term accounts payable by departmental calculations

216





Short-term accounts payable to scholars

217





Short-term accounts payable before workers

218





Short-term remunerations to payment

219





Short-term accounts payable on lease

220





Other short-term accounts payable

221





Short-term estimative and warranty obligations

222





Other short-term obligations

223





Total short-term obligations

300





IY. Long-term obligations







Long-term financial liabilities

310





Long-term accounts payable to suppliers and contractors

311





Long-term accounts payable on lease

312





Long-term accounts payable before the budget

313





Long-term estimative and warranty obligations

314





Other long-term obligations

315





Total long-term obligations

400





Y. Net assets / capital







Financing of capital investments at the expense of external loans and the connected grants

410





Reserves

411





Cumulative financial result

412





Total net assets / capital

500





BALANCE







Off-balance accounts







Leased assets

610





The inventories accepted on safe custody or paid for centralized supply

620





Forms of the strict accounting

630





Cancelled debt of insolvent debtors

640





Debt of pupils and students for not returned material values

650





The passing sports prizes and cups

660





Permits

670





Subjects of military equipment

680





Assets of cultural heritage

690





Head of __________ ________________________________

                     (signature) (surname, name, middle name (in case of its availability))

Chief accountant of ________ ________________________________

                           (signature)  (surname, name, middle name (in case of its availability))

M.P.

"___" _______________.

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of July 8, 2010 No. 325

form

The report on results of financial activities for the period which is coming to an end on "____" ___________

Administrator of the budget ____________________________ programs

Name of public institution ______________________

Frequency: semi-annual, annual ____________________________

Unit of measure: one thousand tenges

Indicators

Code of line

Accounting period

Last
period

1

2

3

4

Income from not exchange transactions, including:

010





Financing of the current activities

011





Financing of capital investments

012





Income from financing at the expense of external loans

013





Income on transfers, including:

014





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