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The document ceased to be valid since  January 1, 2017 according to Item 2 of the Order of the Ministry of Finance of Ukraine of  December 29, 2015 No. 1219

It is registered

Ministry of Justice of Ukraine

July 18, 2013

No. 1214/23746

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 26, 2013 No. 611

About approval of some regulatory legal acts on financial accounting of budgetary institutions

According to Article 56 of the Budget code of Ukraine, article 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" PRIKAZYVAYU:

1. Approve such regulatory legal acts on financial accounting of budgetary institutions which are applied:

Chart of accounts of financial accounting of budgetary institutions;

Accounting regulation of non-current assets of budgetary institutions;

Accounting regulation of financial investments of budgetary institutions.

3. (Chmeruk M. O.) in accordance with the established procedure to provide to department of tax, customs policy and methodology of financial accounting submission of this order on state registration in the Ministry of Justice of Ukraine.

4. This order becomes effective from the date of its official publication, except the paragraph of the fourth Item 1 of this order which becomes effective since January 01, 2014.

5. To impose control over the implementation of this order on the First Deputy Minister Myarkovsky A. I.

Acting Minister

A. Myarkovsky

Approved by the Order of the Ministry of Finance of Ukraine of June 26, 2013, No. 611

Chart of accounts of financial accounting of budgetary institutions

1. This Chart of accounts determines structure of accounts and sub-accounts which are applied by budgetary institutions.

2. Budgetary institutions can enter new sub-accounts (the account of the second, third procedures) with preserving codes (numbers) sub-accounts of this Chart of accounts.

3. The ministries, other central executive bodies in case of need have the right to develop methodical recommendations concerning procedure for application of accounting regulations in organizations which are subordinated to them, taking into account specifics of their activities.

4. The procedure for application of this Chart of accounts is given in appendix 1 to this Chart of accounts.

5. Standard correspondence of sub-accounts of financial accounting for display of transactions with assets, the capital and obligations of budgetary institutions is given in appendix 2 to this Chart of accounts.

Chart of accounts of financial accounting of budgetary institutions

Section I. Balance sheet accounts

 

Synthetic accounts

Sub-accounts of the 1st level

Code

Name

Code

Name

1

2

3

4

Class 1. Non-current assets

10

Fixed assets

101

Parcels of land

102

Capital expenditures on improvement of lands

103

Buildings and constructions

104

Machines and equipment

105

Vehicles

106

Tools, devices and stock

107

Working and productive cattle

108

Long-term plantings

109

Other fixed assets

11

Other non-current tangible assets

111

Museum values, exhibits of zoos, exhibitions

112

Library stocks

113

Invaluable non-current tangible assets

114

Linen, bed things, clothes and footwear

115

Shoddy not title constructions

116

Natural resources

117

Inventory container

118

Materials of long-term use for the scientific purposes

119

Non-current tangible assets of special purpose

12

Intangible assets

121

Rights, author's and adjacent to them

122

Other intangible assets

13

Depreciation of non-current assets

131

Depreciation of fixed assets

132

Depreciation of other non-current tangible assets

133

Depreciation of intangible assets

14

Incomplete capital construction

141

Capital expenditures on the fixed assets which are not put into operation

142

Capital expenditures on other non-current tangible assets which are not put into operation

143

Capital expenditures on the intangible assets which are not put into operation

15

Long-term financial investments

151

Long-term financial investments in the capital of the companies

152

Long-term financial investments in securities

Class 2. Inventories

20

Production supplies

201

Raw materials and materials

202

The equipment, designs and details to installation

203

Special equipment for research works

204

Construction materials

205

Other production supplies

21

Animals on cultivation and sagination

211

Young growth of animals on cultivation

212

Animals on sagination

213

Bird

214

Animals

215

Stole

216

Families of bees

217

The adult cattle rejected from the main herd

218

The cattle accepted from the population for realization

22

The invaluable and fast-worn-out objects

221

The invaluable and fast-worn-out objects which are in warehouse and in operation

222

The invaluable and fast-worn-out objects of special purpose

23

Materials and food

231

Materials for educational, scientific and other purposes

232

Food

233

Medicines and dressing means

234

Economic materials and clerical accessories

235

Fuel, combustible and lubricants

236

Container

237

Materials in transit

238

Spare parts to vehicles, machines and the equipment

239

Other materials

24

Finished goods

241

Products of production (educational) workshops

25

Products of agricultural production

251

Products of subsidiary (educational) agricultural industries

Class 3. Means, calculations and other assets

30

Cash desk

301

Cash desk in national currency

302

Cash desk in foreign currency

31

Accounts in banks

311

Current accounts on expenses of organization

312

Current accounts for the translation to subordinated organizations

313

Current accounts for accounting of the means received as service fee

314

Current accounts for accounting of the means received on other sources of own receipts

315

Current accounts for accounting of the deposit amounts

316

Current accounts for accounting of other receipts of special fund

318

Current accounts in foreign currency

319

Other current accounts

32

Accounts in treasury

321

Registration accounts

322

Personal accounts

323

Special registration accounts for accounting of the means received as service fee

324

Special registration accounts for accounting of the means received on other sources of own receipts

325

Special registration accounts for accounting of the deposit amounts

326

Special registration accounts for accounting of other receipts of special fund

328

Other accounts in treasury

33

Other means

331

Cash documents in national currency

332

Cash documents in foreign currency

333

Money in transit in national currency

334

Money in transit in foreign currency

34

The short-term bills of exchange received

341

The bills of exchange received in national currency

342

The bills of exchange received in foreign currency

35

Settlings with buyers and customers

351

Settlings with customers from advance payments for research works

36

Settlings with different debtors

361

Calculations according to the procedure of planned payments

362

Settlings with advance holders

363

Calculations for compensation of the caused losses

364

Settlings with other debtors

365

Settlings with the state trust funds

37

Current financial investments

371

Current financial investments into securities

Class 4. Equity

40

Fund in non-current assets

401

Fund in non-current assets by their types

402

Fund in incomplete capital construction

41

Fund in the invaluable and fast-worn-out objects

411

Fund in the invaluable and fast-worn-out objects of their types

42

Fund in financial investments

421

Fund in the capital of the companies

422

Fund in financial investments into securities

43

Results of accomplishment of estimates

431

Result of accomplishment of the estimate on the general fund

432

Result of accomplishment of the estimate on special fund

44

Results of revaluations

441

Revaluation of tangible assets

442

Other revaluation

Class 5. Long-term obligations

50

Long-term loans

501

Long-term loans of banks

502

Delayed long-term loans of banks

503

Other long-term loans

51

The long-term bills of exchange issued

511

The issued long-term bills of exchange

52

Other long-term financial liabilities

521

Other long-term financial liabilities

Class 6. Current obligations

60

Short-term loans

601

Short-term loans of banks

602

Delayed short-term loans of banks

603

Other short-term loans

604

Overdue loans

61

Current debt on long-term obligations

611

Current debt on long-term loans

612

Current debt according to long-term bills

613

Current debt on other long-term obligations

62

The short-term bills of exchange issued

621

The issued short-term bills of exchange

63

Calculations for the performed works

631

Settlings with suppliers and contractors

632

Calculations for partial payment of orders for developmental developments which are executed at the expense of budgetary funds

633

Settlings with customers for the performed works and the provided services in own receipts

634

Settlings with customers for the research works which are subject to payment

635

Settlings with the attracted collaborators for performance of works

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