of March 27, 2013 No. 41
About change and amendment of the Instruction 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" of the Minister of Finance No. 93 approved by the Order of July 19 2010, to make the following changes "Instructions.
1. In the Section "The CHART OF ACCOUNTS of FINANCIAL ACCOUNTING of EXECUTION of EXPENSE BUDGETS of the ORGANIZATIONS CONSISTING ON the BUDGET" to replace the name of sub-account 066 "Container" with the phrase "Materials for repair".
2. In the Section II "Material inventories":
2.1. In Item 57 to replace the word "container" with the phrase "the exchange container".
2.2. In Item 63 to exclude paragraphs 2 and 3.
2.3. In Item 74 to replace the name of sub-account 066 "Container" with the phrase "Materials for repair".
2.4. In the first paragraph of Item 78 "the construction materials intended for routine maintenance and overhaul repairs" to replace the phrase with the phrase "the exchange container".
2.5. Change and state Item 81 in the following edition:
"81. On sub-account 066 "Materials for repair" the construction materials intended for routine maintenance and overhaul repairs including doors, windows, handrail, etc. are considered.
Treat construction materials: silicate materials (cement, sand, gravel, lime, stone, brick, tile, etc.); forest materials (wood round, timber, plywood, etc.); hardware (nails, nuts, bolts, hardware, etc.); sanitary materials (cranes, couplings, etc.); electrotechnical materials (cable, lamps, cartridges, rollers, cord, wire, safety locks, insulators, etc.); chemical москательные (paint, drying oil, roofing felt, etc.) and other similar materials.
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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