of April 1, 2016 No. 48
About change and amendment of the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of the budgetary institutions approved by the Order of the Minister of Finance No. 216 of December 28, 2015
Based on part (2) article 11 of the Law on financial accounting No. 113-XVI of April 27, 2007 (repeated publication: Official monitor of the Republic of Moldova, 2014, No. 27-34, of St. 61) and for the purpose of enhancement of the Chart of accounts of budget accounting I ORDER:
To make the following changes and additions to the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of the budgetary institutions approved by the Order of the Minister of Finance No. 216 of December 28, 2015:
In appendix No. 1 "Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions"
1. In Chapter II "The chart of accounts of financial accounting in budget system"
1.1. The name of sub-account of the second level 114532 to change and state in the following edition:
|
Class |
Account group |
Sub-account of the second level |
Account name |
Asset / Liability |
|
1 |
|
|
INCOME |
|
|
|
114 |
|
TAXES AND FEES ON GOODS AND SERVICES |
|
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