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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

(The last edition from 01-11-2011)

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:

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