It is registered
Ministry of Justice of Ukraine
April 16, 2014
of April 2, 2014 No. 372
About approval of the Procedure for financial accounting of separate assets and liabilities of budgetary institutions and modification of some regulatory legal acts on financial accounting of budgetary institutions
According to Article 56 of the Budget code of Ukraine, the Law of Ukraine "About financial accounting and the financial reporting in Ukraine", I order to the Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of April 8, 2011 No. 446,:
1. Approve the Procedure for financial accounting of separate assets and liabilities of budgetary institutions which is applied.
of May 8, 2001 No. 73 "About approval of the Procedure for write-off of accounts payable of budgetary institutions which term of limitation period expired", registered in the Ministry of Justice of Ukraine on May 29, 2001 for No. 458/5649 (with changes);
of July 24, 2001 No. 126 "About approval of the Procedure for recognition of foreign currency transactions", registered in the Ministry of Justice of Ukraine on August 6, 2001 at No. 670/5861 (with changes);
of December 26, 2003 No. 242 "About approval of the Instruction for accounting of means, calculations and other assets of budgetary institutions", No. 106/8705 registered in the Ministry of Justice of Ukraine on January 23, 2004 (with changes).
5. To department of tax, customs policy and methodology of financial accounting (Chmeruk N. A.) in accordance with the established procedure to provide submission of this order on state registration in the Ministry of Justice of Ukraine.
6. To management of communications (press service) (Kapko M. A.) in ten-day time from the date of state registration of this order in the Ministry of Justice of Ukraine to provide its promulgation on the official website of the Ministry of Finance of Ukraine on the Internet.
8. To impose control over the implementation of this order on the First Deputy Minister Myarkovsky A. I.
Approved by the Order of the Ministry of Finance of Ukraine of April 2, 2014, No. 372
1.1. This Procedure determines methodological bases of forming in financial accounting of information on transactions with money, payments in national currency with debtors and creditors of budgetary institutions. Regulations of this Procedure are applied by budgetary institutions (further - organization).
1.2. The terms provided in this Procedure have the following values:
hopeless receivables - the current receivables on which there is confidence in its non-return by the debtor or receivables which term of limitation period expired;
debtors - legal entities and physical persons which owing to last events ran into debt organization certain amounts of money, their equivalents or other assets;
receivables - outstanding amount of debtors organization for certain date;
receivables which term of limitation period expired, - receivables considered after the term of limitation period;
deposit accounts - the accounts opened in bodies of the Public treasurer service of Ukraine (further - bodies of Treasury) and/or organizations of banks for accounting of the deposit amounts which with approach of the corresponding conditions are subject to return or transfer to destination;
cash expenses and loan granting - all amounts of the funds transferred by body of Treasury or organization of bank from registration, special registration, current accounts as cash, and by cashless payment of accounts, on all transactions;
means in transit - means which are transferred in the last days of month into registration, special registration, current accounts of organization, but will be enlisted into these accounts next month;
accounts payable which term of limitation period expired, - overdue accounts payable on which the creditor loses the right to take a legal action with the requirement about protection of the civil law or interest;
the advance holder - the employee of organization who received on receipt means for future expenses;
imprest - the means issued to the employee of organization on the expenses connected with official journeys and/or on administrative expenses;
advance payment (advance payment) - payment of goods (works, services) which will be delivered (are executed, provided) to organization after receipt of payment if implementation of advance payment (advance payment) is provided by the budget legislation;
overdue receivables - receivables arising for the 30th day after the termination of term of obligatory payment according to the signed agreements or if the payment date is not determined after the statement of the invoice for payment;
overdue accounts payable - the amount of the accounts payable arising for the 30th day after the termination of term of obligatory payment according to the signed agreements or if the payment date is not determined after receipt of supporting documents for the received goods, the performed works, the rendered services.
2.1. Assets of organization in the form of money include cash in cash desk, money on accounts in banks, money on accounts in bodies of Treasury, other means, short-term bills of exchange received.
2.2. Registration and conducting cash transactions in organization, acceptance of cash and calculation of limit of cash desk are performed according to the legislation.
Cash transactions are drawn up by the relevant documents which forms are approved in the procedure established by the legislation.
2.3. The means which actually arrived addressed to organization are enlisted on personal, registration, special registration accounts, other accounts opened in bodies of Treasury or the current accounts opened in organizations of banks and used in the procedure established by the legislation.
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