of November 9, 2015 No. 190
About change and amendment of the Instruction about financial accounting in centralized accounts departments of primeriya of villages (communes), cities approved by the Order of the Minister of Finance No. 94 of July 19, 2010.
Due to the need of reflection in financial accounting of some specific transactions of centralized accounts departments of primeriya of villages (communes), cities I ORDER:
In the Instruction "About financial accounting in centralized accounts departments of primeriya of villages (communes), cities", the Minister of Finance No. 94 approved by the Order of July 19 2010, to make the following changes and additions.
1. In the Section I "The organization of financial accounting" after the paragraph "3) specialists" to introduce the new paragraph of the following content in Item 5:
"Commission sessions are documented in the protocol which is constituted by the secretary of the commission according to appendix No. 9".
2. In the Section III "Accounting of transactions on execution of expense budgets of the organizations financed from the budget of the village (commune), the city" the Section "Fixed assets", Item 80, after the phrase "except library stocks" to introduce the phrase in the seventh paragraph "production (including accessories) and economic stock, tools, furniture; long-term plantings; programs and technical carriers and scenic and production means".
Exclude the phrase "accession number 01630005 designates sub-account 016, group 3-economic stock, sequence number of subject 0005".
3. After appendix No. 8 to bring appendix No. 9 of the following content:
"Appendix No. 9
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