ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 19, 2012 No. 166

About approval of method of transition of the Chart of accounts of financial accounting of execution of expense budgets of the organizations consisting on the budget to the Plan of business accounts of financial and economic activities of the companies

B of connection with transition of the highest public educational institutions to the Plan of business accounts of financial and economic activities of the companies of PRIKAZYVAYU:

1. Approve method of transition of the Chart of accounts of financial accounting of execution of expense budgets of the organizations consisting on the budget to the Plan of business accounts of financial and economic activities of the companies.

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

Approved by the Order of the Ministry of Finance of the Republic of Moldova of December 19, 2012 No. 166

Method of transition of the Chart of accounts of financial accounting of execution of expense budgets of the organizations consisting on the budget to the Plan of business accounts of financial and economic activities of the companies

Transition of the Chart of accounts of financial accounting on execution of expense budgets of the organizations consisting on the budget to the Plan of business accounts of financial and economic activities of the companies shall be performed only after closing and/or specification of some important accounts of the existing Chart of accounts.

For this purpose it is necessary that budgetary institutions constituted accounting registration entries about closing of the applied accounts and opening of new business accounts.

Thus, before transition of remaining balance of the available accounts to accounts of the new Chart of accounts according to appointment and economic content it is necessary to close the following business accounts.

1. Sub-accounts of the Section IV "Production costs and other purposes", including:

1. 1) sub-account 080 "Costs of production (educational) workshops" - the amount of the accompanying costs for the made products and the edition of printed materials register in the debit of sub-account 030 "Products of production (educational) workshops", and the cost balance on incomplete products is reflected according to the table (appendix No. 1);

1. 2) sub-account 081 "Costs of subsidiary (educational) agricultural industries" - the planned product cost, received by agricultural industry, is debited in sub-account 031 "Products of subsidiary (educational) agricultural industries", and the planned cost of increase in the weight of livestock of young growth of breeding animals is debited in sub-account 050 "Young growth of animals and animals on sagination". The difference between the planned and real cost is brought in the part concerning not sold products in the debit of sub-accounts 031 "Products of subsidiary (educational) farms" and 050 "Young growth of animals and animals on sagination";

1. 3) sub-account 083 "Production costs of experimental devices" - the expense amount on production of the devices put in operation for the purpose of use is transferred to the corresponding sub-accounts 013 "Machines and the equipment" or 071 "The invaluable and fast-wearing-out objects in operation", the cost balance on incomplete experimental installations is reflected according to the table (appendix No. 1).

2. Sub-accounts of the Section VIII "Expenses", including:

2. 1) sub-account 200 "Expenses on the budget on content of organization and other actions" - the main managers of the credits close sub-account by transfer of the costs performed within year to the debit of sub-account 230 "Financing from the budget on expenses of organization and other actions", except for wages payable of workers and employees and other accounts payable of the Section "Calculations", the debit balance which remained in sub-account 200, is transferred to the debit of sub-account 173 "Calculations for payments in the budget", the debit balance after closing is reflected according to the table (appendix No. 1);

2. 2) minor managers of the credits transfer expenses to the debit of sub-account 140 "Calculations for financing from the budget on expenses of organization and other actions". If the amount of real costs from the budget exceeds balance of financing from sub-account 230 "Financing from the budget on expenses of organization and other actions" or sub-account 140 "Calculations for financing from the budget on expenses of organization and other actions", transfer of expenses on the account is made from amount of balance of these sub-accounts, and balance of the remained expenses transferred to the debit of sub-account 173 "Calculations for payments in the budget" (appendix No. 1);

2. 3) sub-account 202 "Expenses at the expense of other budgets" is transferred by the main managers of the credits to the debit of sub-account 232 "Financing at the expense of other budgets", and minor interns of the credits - to the debit of sub-account 142 "Calculations for financing at the expense of other budgets", the debit balance which remained after closing is reflected according to the table (appendix No. 1);

2. 4) sub-account 205 "Expenses on pension payment and benefits for the budget account" is transferred to the debit of sub-account 230 "Financing from the budget on expenses of organization and other actions", the remained balance is transferred to the debit of sub-account 173 "Calculations for payments in the budget" (appendix No. 1);

2. 5) sub-account 210 "Expenses on distribution" is transferred to the debit of the corresponding accounts 08 "Production costs and other purposes";

2. 6) sub-account 211 "Expenses on special means" is transferred to the debit of sub-account 400 "The income on special means", except for wages payable to workers and employees and other accounts payable of the Section "Calculations";

2. 7) sub-account 213 "Actual expenses due to the humanitarian assistance" is transferred according to the performed expenses to the debit of sub-accounts 176 "Calculations for the means received on expenses according to orders" or 238 "Other means";

2. 8) sub-account 214 "Expenses of means of special funds" is listed in the debit of sub-account 235 "Means from special funds";

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