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RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of February 8, 2005 No. 15

About approval of the instruction about procedure for the organization of financial accounting by the state-financed organizations and centralized accounts departments serving the byuzhdetny organizations

(as amended on 01-11-2011)

Based on articles 5 and 9 of the Law of the Republic of Belarus of October 18, 1994 "About financial accounting and the reporting" in edition of the Law of the Republic of Belarus of June 25, 2001 for the purpose of unity of the organization of financial accounting in the Ministry of Finance of the Republic of Belarus DECIDES: state-financed organizations

1. Approve the enclosed Instruction about procedure for the organization of financial accounting by the state-financed organizations and centralized accounts departments serving state-financed organizations.

2. Approve standard forms of accounting registers:

the memorial order 1 - the accumulative sheet on cash transactions of form 381 according to appendix 1;

the memorial order 2 - the accumulative sheet on cash flow on accounts on the budget of form 381 according to appendix 2;

the memorial order 3 - the accumulative sheet on cash flow on accounts on extrabudgetary funds of form 381 according to appendix 3;

the memorial order 4 - the accumulative sheet by payments with checks from checkbooks of form 323 according to appendix 4;

the memorial order 5 - the code of pay-sheets on the salary and grants of form 405 according to appendix 5;

the memorial order 6 - the accumulative sheet by settlings with other debtors and creditors of form 408 according to appendix 6;

the memorial order 7 - the accumulative sheet by calculations according to the procedure of planned payments of form 408 according to appendix 7;

the memorial order 8 - the accumulative sheet by settlings with advance holders of form 386 according to appendix 8;

the memorial order 9 - the accumulative sheet on disposal and movement of fixed asset objects of form 438 according to appendix 9;

the memorial order 10 - the accumulative sheet on disposal and movement of separate objects as a part of current assets of form 438 according to appendix 10;

the memorial order 11 - the code of accumulative sheets on receipt of food of form 398 according to appendix 11;

the memorial order 12 - the code of accumulative sheets on expense of food of form 411 according to appendix 12;

the memorial order 13 - the accumulative sheet according to the material consumption of form 396 according to appendix 13;

the memorial order 14 - the accumulative sheet of charge of taxes, formations of funds of form 409 according to appendix 14;

the memorial order 15 - the code of sheets by calculations of special payment types of form 406 according to appendix 15;

the memorial order of form 274 according to appendix 16;

disaggregation to the memorial order of form 451 according to appendix 17;

the book the magazine - main forms 308 according to appendix 18;

the book of accounting of means and calculations of form 292 according to appendix 19;

the book of accounting of assignments, cash and actual expenses of form 294 according to appendix 20;

the book of quantitative and amount-based accounting of material values of form 296 according to appendix 21;

the book of quantitative and amount-based accounting of material values of form 296B according to appendix 22;

the book of accounting of calculations for financing of the subordinated organizations of form 301 according to appendix 23;

the book of accounting of assignments and actual expenses of form 309 according to appendix 24;

the book of accounting of assignments and actual expenses of form 309B according to appendix 25;

the book of inventory accounting of material values of the M-17 form according to appendix 26;

the accounting card of means and calculations of form 292A according to appendix 27;

card of analytics of cash receipt of form 294A according to appendix 28;

card of analytics of cash expenses of form 294B according to appendix 29;

card of quantitative and amount-based accounting of material values of form 296A according to appendix 30;

mnogografny card of form 283 according to appendix 31;

the turnover sheet of form 285 according to appendix 32;

the turnover sheet of form 326 according to appendix 33;

the turnover sheet on material inventories of the M-44 form according to appendix 34;

the register of delivery of documents of form 442 according to appendix 35;

the register of cards of form 279 according to appendix 36;

the sheet of operational (quantitative) accounting of movement of separate objects as a part of the current assets which are in operation, forms 412 according to appendix 37;

the inventory of inventory cards on fixed asset accounting of the OS-10 form according to appendix 38;

the book of accounting of animals of form 395 according to appendix 39;

the magazine of registration of fight of ware of form 325 according to appendix 40;

the inventory list of fixed asset objects of the OS-13 form according to appendix 41;

individual card of form 452 according to appendix 42;

the book register of registration of individual cards of form 453 according to appendix 43;

card of inventory accounting of material values of the M-17A form according to appendix 44;

the inventory of cards of inventory accounting of the M-17B form according to appendix 45.

Minister

N.P.Korbut

 

The Resolution of the Ministry of Finance of the Republic of Belarus is approved on February 08, 2005 No. 15

The instruction about procedure for the organization of financial accounting by the state-financed organizations and centralized accounts departments serving state-financed organizations

Chapter 1. General provisions

1. This Instruction about procedure for the organization of financial accounting by the state-financed organizations and centralized accounts departments serving state-financed organizations (further - the Instruction), establishes single procedure for the organization of financial accounting in the state-financed organizations and centralized accounts departments serving state-financed organizations.

2. The procedure for the organization of financial accounting in centralized accounts departments under executive committees rural, settlement and city (the cities of district subordination) Councils of deputies is established by other regulatory legal acts of the Ministry of Finance of the Republic of Belarus.

3. For the purposes of this Instruction the following terms and determinations are applied:

state-financed organizations - the organizations created by state bodies, and also local authorities and self-government for implementation of managerial, welfare, scientific and technical or other functions of non-commercial nature which content is completely financed by means of republican and (or) local budgets, the state trust budget fund, means of state non-budgetary fund or according to the decision of the Government of the Republic of Belarus otherwise on the basis of the approved expense budget;

centralized accounts departments - the independent structural divisions created under state bodies, state-financed organizations, departments (managements) of local authorities and self-government on industry (departmental) sign, performing conducting financial accounting of execution of expense budgets under the budget, profit and loss budgets on extrabudgetary funds, target means, other sources of the relevant state-financed organizations;

expense budget under the budget - the main planned document (financial plan) reflecting amount, the target direction and quarterly distribution of the assignments allocated from the budget of appropriate level (the state trust budget fund, funds of state non-budgetary fund) for content of the organization and implementation of centralized actions for the forthcoming year;

the profit and loss budget on extrabudgetary funds - the main planned document reflecting amount, the target direction and quarterly distribution of the planned income and expenses received from business activity of state-financed organization the forthcoming year.

Chapter 2. Procedure for the organization of financial accounting

4. State-financed organizations will organize financial accounting of execution of expense budgets according to budgetary funds, profit and loss budgets on extrabudgetary funds, target receipts and other sources according to the Law of the Republic of Belarus of October 18, 1994 "About financial accounting and the reporting" (further - the Law "About Financial Accounting and the Reporting") (Vyarkhovnaga Savet's Vedamastsi of Respubliki Belarus, 1994, No. 34, Art. 566; National register of legal acts of the Republic of Belarus, 2001, No. 63, 2/785) and this Instruction.

5. The procedure for the organization of financial accounting established by this Instruction provides:

memorial and order form of conducting financial accounting;

forms of bookkeeping registers;

forms of memorial orders - accumulative sheets;

procedure for execution of bookkeeping registers, procedure for introduction of corrections and storage of registers of accounting and documents, main requirements for procedure for carrying out inventory count of property, obligations and creation of the reporting.

6. Financial accounting of execution of expense budgets according to budgetary funds, profit and loss budgets of extrabudgetary funds, on means of purpose and other sources is conducted according to the Chart of accounts of financial accounting of state-financed organizations approved by the resolution of the Ministry of Finance of the Republic of Belarus of April 22, 2010 No. 50 (further - the Chart of accounts), with creation of the single balance sheet on all sources of receipt of means.

7. Reflection of transactions on accounts of financial accounting in state-financed organizations is conducted in Belarusian rubles.

Maintaining bookkeeping registers, creation of accounting and tax statements are performed in Russian.

8. Heads of the organizations bear responsibility for the organization of financial accounting, observance of the current legislation in case of accomplishment of financial and economic activities and storage of accounting documentation in the organizations.

In case of centralization of financial accounting for heads of the organizations served by centralized accounts department the rights of managers (receivers) of budget funds remain.

In particular, heads have the right within estimate appointments (assignments) to receive in accordance with the established procedure advance payments for economic, traveling and other needs; resolve issue of advance payments and the salary to employees of the organization; spend according to the established regulations materials, food and other material values for needs of the organization; approve expense reports of advance holders, documents on inventory counts of property and the obligations, acts of write-off which fell into decay and worthlessness of fixed assets and other material values according to the current legislation; resolve other issues relating to financial and economic organization activity.

The centralized accounts department represents to heads of the served organizations data on execution of expense budgets necessary for them under the budget, profit and loss budgets on extrabudgetary funds, means of purpose and other sources of receipt of means of the served organizations to the terms established by the chief accountant of centralized accounts department in coordination with heads of these organizations.

9. The organizations spend the budgetary funds, means received according to the profit and loss budget on extrabudgetary funds, the means of purpose and means received from other sources according to the current legislation, moderately accomplishment of the actions provided by profit and loss budgets, observing financial discipline and the target direction of means, providing economy of material values and money.

10. Financial accounting of execution of expense budgets according to budgetary funds, profit and loss budgets on extrabudgetary funds depending on amount of accounting work is conducted by the independent structural division (centralized accounts department) headed by the chief accountant, or the chief accountant (accountant) in cases of absence of independent structural division (accounts department).

The chief accountant submits directly to the head of the organization, bears responsibility for the organization and conducting financial accounting in the organizations, forming of accounting policy, and also for creation and timely submission of complete and authentic accounting and tax statements. Acceptance and delivery of cases in case of position assignment and dismissal of the chief accountant are drawn up by the act.

The chief accountant develops job descriptions for each employee of accounts department. Instructions affirm the head of the organization. Distribution of job responsibilities in accounts departments is made on functional sign, that is certain site is assigned to each employee group or the certain worker depending on amount of the performed works. In accounts departments the following groups can be created: financial, material, settlings with personnel on compensation and others.

All structural divisions which are part of the organization, and also the organizations served by centralized accounts departments timely represent to accounts department documents, necessary for financial accounting and control (the copy of statements from the orders and orders relating directly to execution of expense budget and also agreements, acts of the performed works, accounts, delivery notes, expense reports, documents for write-off of property from balance and others).

Requirements of the chief accountant regarding procedure for registration and submission to accounts department of necessary documents and data are obligatory for all employees of the organization, and in case of accounting centralization - for all served organizations.

11. Financial accounting in the organization provides systematic control of execution of expense budget, condition of settlings with legal entities and physical persons, safety of property. In case of execution of expense budget under the budget, profit and loss budgets on extrabudgetary funds, target and other means financial accounting of cash and actual expenses is kept.

Transactions on issue of money from the current account of state-financed organization or from the single treasurer account of the Ministry of Finance of the Republic of Belarus (EKS) are considered as cash and non-cash way as cash expenses.

The valid costs of the organization supported by the relevant documents are considered as actual expenses.

Enter obligations of accounts department (the chief accountant, the accountant):

conducting financial accounting according to requirements of the current legislation of the Republic of Belarus;

implementation of preliminary control of compliance of the signed agreements to amounts of the assignments provided by expense budget or limits of the budget obligations in case of treasurer servicing of receivers through personal accounts;

timely and correct execution of source accounting documents and legality of the made transactions;

control of the correct and economical expenditure of means according to purpose on the approved expense budgets according to budgetary funds, profit and loss budgets on extrabudgetary funds taking into account the changes made to them in accordance with the established procedure;

control of safety of property in places of its storage and operation;

financing of the organizations recording independently and also control of execution of expense budgets by them, statement and the organization of financial accounting;

charge and payment at the scheduled time of the salary and other receivable payments to personnel, grants to pupils, students, graduate students of educational institutions;

timely carrying out the settlings arising in the course of execution of expense budget with legal entities and physical persons;

conducting financial accounting of execution of profit and loss budgets on extrabudgetary funds;

control of use of the issued warrants for receipt of material and other values;

participation in carrying out inventory count of property and financial liabilities, timely and correct determination of results of inventory count and reflection in financial accounting;

briefing of responsible persons concerning accounting, the reporting and safety of the values which are on their safe custody;

use of the modern automation equipment;

creation and representation in accordance with the established procedure in the provided terms of accounting and tax statements;

creation of expense budget under the budget, profit and loss budgets on extrabudgetary funds and calculations to them (in the absence of the planning department or other structural similar division dealing with issues of planning of expenses according to the estimate);

selection and systematization of regulatory legal acts concerning financial accounting and the reporting;

document storage (source accounting documents), bookkeeping registers, the reporting, and also expense budgets and calculations to them and that similar both on paper, and on machine data carriers according to the legislation of the Republic of Belarus.

12. Submission of source accounting documents to accounts department is established by the schedule of document flow constituted by the chief accountant and approved by the head of the organization. The specified schedule affirms as centralized accounts department the head of the organization under which this accounts department is created. Are handed to materially responsible and other officials of the statement from the schedule of document flow under list. The schedule of document flow is attached to accounting policy of the organization.

13. In the organization all accounting documents connected with execution of expense budget according to budgetary funds, profit and loss budgets on extrabudgetary funds, target means and other receipts are signed by the head of the organization and the chief accountant or persons authorized by them on that. In centralized accounts departments the specified accounting documents are signed by the head and the chief accountant of the organization under which the centralized accounts department, or persons authorized by them on that is created.

14.  No. 114 is excluded according to the Resolution of the Ministry of Finance of the Republic of Belarus of 01.11.2011

15. The documents forming the basis for entries in bookkeeping registers shall be submitted in accounts department within the terms established by the schedule of document flow.

With persons responsible for storage of money and material values (property), written agreements about complete individual financial responsibility are in accordance with the established procedure signed.

Receipt of property is performed by person whose powers are confirmed by the power of attorney issued by the organization for the established form.

Responsible persons submit source accounting documents on receipt and expense of material values with the register of delivery of documents of form 442 (according to receipt and issue documents). After the correctness of execution of the submitted source accounting documents performed at presence the responsible person the register with the signature of the employee of accounts department comes back to the responsible person.

16. Financial accounting of economic activities is kept in registers synthetic and analytics (on cards, in accumulative sheets, books, including using packets of application programs of conducting financial accounting, etc.). The procedure for entries in bookkeeping registers can be established by separate regulatory legal acts of the Ministry of Finance of the Republic of Belarus.

In state-financed organizations the following accounting registers synthetic and analytics are applied:

the book the magazine - main forms 308;

book of accounting of means and calculations of form 292 (accounting card of means and calculations of form 292A);

book of accounting of assignments, cash and actual expenses of form 294;

book of quantitative and amount-based accounting of material values of forms 296, 296B (card of quantitative and amount-based accounting of material values of form 296A);

book of accounting of calculations for financing of the subordinated organizations of form 301;

mnogografny card of form 283.

Besides, are applied:

book of inventory accounting of material values of the M-17 form (card of inventory accounting of material values of the M-17A form);

book of accounting of animals of form 395;

magazine of registration of fight of ware of form 325;

the sheet of operational (quantitative) accounting of movement of separate objects as a part of the current assets which are in operation, forms 412;

the inventory of inventory cards on fixed asset accounting of the OS-10 form;

inventory list of fixed asset objects of the OS-13 form;

individual card of form 452;

book register of registration of individual cards of form 453;

inventory of cards of inventory accounting of the M-17B form.

17. Centralized accounts departments apply to accounting of assignments, cash and actual expenses:

card of analytics of cash receipt of form 294A;

card of analytics of cash expenses of form 294B;

book of accounting of assignments and actual expenses of form 309B.

In case of creation of general expense budgets by centralized accounts departments on the same organizations the book of accounting of assignments and actual expenses of form 309 is applied to conducting analytics of actual expenses.

Cards (except cards on fixed assets) are registered in the register of cards of form 279, which is kept for each sub-account separately. Cards for fixed asset accounting are registered in the inventory of inventory cards on fixed asset accounting of the OS-10 form.

Cards are stored in card-indexes in which they are located on sub-accounts with division in sub-accounts on responsible persons, and in centralized accounts departments - and on the served organizations.

Accounting cards of materials, separate objects as a part of current assets and to that similar are given in archive in the hemmed type together with the register of cards, bookkeeping registers and other accounting documents annually or every two years. In the same terms are given in archive of the accounting card of the fixed assets which were disposed within year.

The inventory of inventory cards on fixed asset accounting of the OS-10 form is given in archive in that case when in it there are marks about write-off of stock by the last inventory card of the forms established by the legislation. Delivery of inventory cards in archive without inventory is performed according to the register of delivery of documents of form 442, in which number of card and the name of written off stock, and in centralized accounts departments, besides, and the name of the served organization are specified.

In bookkeeping registers (ledgers) prior to records all pages (sheets) are numbered. On the last page of the sheet signed by the chief accountant the text is constituted: "In the book it is numbered ________________________ pages (sheets)". (figures and copy-book)

Each book is inscribed with indication of the name of the organization and year on which the book is open. At the beginning of the book (in table of contents) the quantity of the sub-accounts opened in it is specified. In case of transfer of records on other page of the book in table of contents on this sub-account the mark about transfer of record with indication of numbers of new pages becomes.

Books of financial accounting in the presence in them after year of free sheets can be used for records of transactions of the next year. In these cases of the book are given in archive every two years.

Entries in bookkeeping registers are made by ink, paste of ball pen or by means of typewriters and the automation equipment from source accounting documents no later than the next day after their obtaining.

Upon termination of every month in bookkeeping registers results of turnovers are counted and remaining balance on sub-accounts is removed.

18. Error correction, found in records of financial accounting, is made as follows:

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