Key Benefits:
REGULATION
MINISTER OF FINANCE
of 5 July 2010
on specific accounting rules and chart of accounts for the state budget, budgets of local government units, budget units, local government budgetary establishments, State special-purpose funds, and state budget units established outside the borders of the Republic of Poland
On the basis of art. 40 par. 4 point 1 lit. and the Act of 27 August 2009. on public finances (Dz. U. Nr. 157, pos. 1240, with late. (d) the following shall be managed:
Chapter 1
General provisions
§ 1. [ Regulatory scope] The Regulation lays down specific accounting rules and chart of accounts for:
1) the state budget;
2) budgets of local government units;
3. budgetary units;
4. local budget establishments;
(5) State special-purpose funds;
6) budget units located outside the borders of the Republic of Poland.
§ 2. Whenever there is a regulation in the regulation:
1) the Accounting Act-shall be understood by this Act of 29 September 1994. of accounting (Dz. U. 2009 r. Nr 152, poz. 1223, as of late. zm.);
2) the Act on public finances-it is understood by this Act of 27 August 2009. on public finances;
3) the entity-shall be understood by the units referred to in § 1 (3) and (4);
4. the facility shall be understood by that body as referred to in paragraph 1 (6);
(5) fixed assets-this is understood by the measures referred to in Article 3 (1) (a) of the EC 3 para. 1 item 15 of the Accounting Act, including permanent assets owned by the State Treasury or local government units, received in the management or use and intended for the purpose of the entity.
Chapter 2
Specific accounting rules for the budget and units
§ 3. [ Ways to determine the deficit of the state budget and the surplus or deficit of the budget of European funds] The determination of the state budget deficit and the surplus or deficit of the budget of the European funds shall be made on separate accounts for the tax and revenue and expenditure of the State budget actually carried out (by cash) and on the basis of the revenue and expenditure of the State budget. separate accounts with regard to the revenue and expenditure of the budget of the European funds actually (casualty).
§ 4. State budgetary units shall include in the accounts:
1) the tax and non-tax revenue of the State budget and the expenditure of the state budget actually (casually) realised on the accounts of the bank's revenue or expenditure in the financial year, taking into account the transitional period specified in the separate rules;
2) expenditure of the budget of European funds actually (casually) executed or executed by BGK on the basis of payment orders in a given financial year, taking into account the transitional period specified in the separate provisions.
§ 5. In order to determine the surplus or the deficit of the budgets of local government units, the operations concerning their income and expenditure shall be recorded in the accounts on separate accounts as regards the actual (cash) realised receipts and expenditure effected on the bank accounts and accounts of current revenue and budgetary expenditure of budgetary units, with the exception of specific operations as defined in separate provisions.
§ 6. 1. Fixed assets constituting the property of the State Treasury or local government units received free of charge, on the basis of the decision of the competent authority, may be valued at the value specified in this decision.
2. Non-tangible assets and intangible assets shall be decommitted or amortised. The write-off or depreciation shall be carried out according to the rules adopted by the entity in accordance with the provisions of the Accounting Act. When establishing the principles of redemption or depreciation, an entity may accept the rates laid down in the corporate tax rules or the rates determined by the authorising officer of the budgetary part or the management board of the local government unit.
3. At the same time, by writing into the costs during the month of acceptance for use, may be redeemed:
1) books and other library collections;
2) didactic measures for the educational and educational process carried out in schools and educational establishments;
3) clothing and unimpairing;
4) furniture and carpets;
5) livestock;
6) other fixed assets and intangible assets with a value not exceeding the size laid down in the corporate income tax regulations, for which depreciation charges are considered to be the cost of obtaining the income in 100% of them values, at the time of entry into service.
4. The land and cultural property shall not be decommitted.
5. The initial value of fixed assets and the hitherto made write-offs shall be updated in accordance with the rules laid down in the separate provisions, and the results of the update shall be carried out on the fund.
6. The inventory of the property should ensure the comparison of the data resulting from the accounting records with the records of the appropriate municipal, district and voivodship of the real estate asset.
7. War stocks shall be subject to inventory according to the rules laid down in separate regulations.
§ 7. The revenues of the office of the local government unit include the revenue of the budget of the local government unit not included in the financing plans of other local budget units.
§ 8. 1. The value of receivables shall be updated in accordance with the Accounting Act, subject to the paragraph. 2-4.
2. The write-downs of the amounts receivable relating to budget distribution shall be included in the results of the remaining non-cash operations.
3. The write-downs of claims on funds created on the basis of the laws shall be borne by the funds.
4. Footnotes updating the value of receivables shall be made no later than on the balance sheet date.
5. Interest on receivables and obligations, including those to which the provisions on tax obligations apply, shall be recognised in the accounts at the time of payment, but not later than the date of the last day of the quarter in the amount of interest due at the end of the quarter.
6. Receivables and liabilities and other components of the assets and liabilities denominated in foreign currency shall be measured no later than the end of the quarter, in accordance with the rules applicable at the balance sheet date.
§ 9. 1. Units exempt from corporate income tax may die and amortize fixed assets and intangible assets once for the whole year, while the units accounting for corporate income tax for others periods than monthly periods-one time for a given period.
2. The entities put into liquidation shall value the assets according to the rules specified for the entities continuing to operate, unless the provisions on liquidation of the entity provide otherwise.
§ 9a. The units do not carry out passive accruals of the costs arising from the obligation to perform future benefits to employees, including pension benefits.
Chapter 3
Specific accounting rules for premises
§ 10. [ Conducting of accounts in currencies] 1. The office shall keep accounts in the currencies of the approved financial plans or in the currencies specified by the authorising officer of the budgetary part.
2. The sponsor of the budgetary part may entrust the holding of accounts to the premises of another facility or unit.
§ 11. 1. Fixed assets up to a value equivalent to EUR 500, intangible assets and materials shall be included in the cost of the facility immediately after their acquisition and the resulting financing of the investment shall be subject to the burden of the fund investment directly after the settlement of the investment.
2. Fixed assets shall be valued at the value of the purchase price or the costs incurred for the construction or improvement of a fixed asset or according to the rules laid down by the authorising officer of the budget part.
3. Fixed assets, other fixed assets and intangible assets and legal entities shall not be subject to depreciation and amortization.
§ 12. The provisions of § 8 shall apply to the claims and obligations of the establishments.
§ 13. The reporting period for the facility is a quarter.
Chapter 4
Chart of Accounts
§ 14. [ Types of Chart of Accounts] 1. The following account plans shall be inserted:
1) the plan of accounts for the state budget, as set out in Annex 1 to the Regulation;
2) a plan of accounts for the budgets of local government units, set out in Annex No. 2 to the Regulation;
3. the chart of accounts for the budgetary units and local budget units as set out in Annex 3 to the Regulation;
4. the plan of accounts for the establishments referred to in Annex No 4 to the Regulation.
2. Chart of accounts shall form the basis for the development of the establishment plan of accounts.
§ 15. 1. By establishing a target chart of accounts, the following rules should be followed:
1) the accounts indicated in the chart of accounts should be treated as a standard number of accounts, which may be limited only to accounts for accounting of business operations not present in the entity or the facility or supplemented by the accounts according to the content economic, including the use of account symbols which do not apply in the unit;
2. the plan of accounts for the budget of the local government unit may be supplemented, where necessary, by the proper account of the account plan for the budget units and the local budgetary establishments;
3. the accounts indicated in the accounts of the accounts included in the Annexes to the Regulation may be divided into two or more synthetic accounts;
4. the establishment plan of accounts should take into account the arrangements of the authorising officer of the budgetary component or of the management board of the local government unit concerning the rules for the grouping of economic operations relevant to the activity;
5) the establishment plan of accounts should provide for the possibility of drawing up financial statements, budgetary reports or other reports specified in separate provisions.
2. In the units obliged-on the basis of separate regulations-for planning and budgetary reporting in the task-order system, the records of operations for the implementation of the budget in the Task Force shall be carried out with the use of the account the off-balance-sheet plan of the accounts of the budgetary units and of the local budgetary establishments contained in Annex No 3 to the Regulation, subject to paragraph 1. 2a.
2a. The implementation of the budget implementation in the Task Force may be carried out in a different manner set by the entity, provided that it ensures the fulfilment of the reporting obligations arising from the separate provisions.
3. The chart of accounts for the state budget may be supplemented by additional accounts.
§ 16. 1. Where the provisions on the reports impose an obligation:
1. demonstrating in the turnover statements of the accounts concerned, the accounting technique used should make it possible to determine the amount of those turnover correctly;
2) [ 1] to obtain information also in other systems than those specified in the plan of accounts-the records of the assets, liabilities, and expenses and revenues may be made at other additional classifications.
2. Depending on the needs, the following rules of registration and accounting for the costs of the basic activity may be used:
1. the costs incurred shall be recognised only in the accounts of the 4 "Costs by type and their settlement";
2. the costs incurred shall be recognised only in the accounts of Team 5 "Costs by type of activity and their settlement" with an appropriate separation in the analytical accounts of the generic cost;
3) the incurred costs are recognised both in the accounts of the team 4 "Costs by type and their settlement" as well as in the band 5 "Costs by type of activity and their settlement" with further settlement of their team accounts 6 "Products" and 7 " Revenue, income and costs ".
Chapter 5
Financial reporting
§ 17. [ Financial Statement] 1. At the closing date of the accounts of the units referred to in § 1 (3) and (4), shall draw up a financial statement consisting of:
(1) balance sheet;
2) the profit and loss account (comparative option);
3) statement of changes in the fund.
2. The office shall draw up a financial statement covering the balance sheet at the closing date of the accounts (the balance sheet date), that shall be on 31 December.
3. The balance sheet should contain information in the range determined for:
1) the budget unit and the local government budget establishment-in Annex No 5 to the Regulation;
(2) establishments-in Annex No 6 to the Regulation.
(4) The profit and loss account (comparative variant) shall include information in the field set out in Annex No 7 to the Regulation.
5. The list of changes in the fund should include information in the area set out in Annex 8 to the Regulation.
6. The implementation of the budget of the local government unit shall be made up of a balance sheet containing information within the scope set out in Annex No. 9 to the Regulation.
(7) The events relating to the State special-purpose reserve shall be recognised in the accounts and shall be recorded in the financial statements of the servicer of that fund.
§ 18. 1. The financial year shall be the financial year.
2. The reporting period is one month.
3. The final closure and opening of the accounts of the entity and the establishment continuing operations should take place by 30 April of the following year, and in the units whose financial statements are subject to approval, within 15 days of the day approval of the financial statements for the financial year.
§ 19. 1. Budgetary units serving the authorising officer of the budgetary part and the authorising officers of the budget of the second step shall draw up the total financial statements, which are the sum of the financial statements of the units and of the premises subordinate to the authorising officers of the Member State the budgetary and financial resources of the second step and its own financial statements, with the exception of reciprocal settlements between those units.
2. Cross-merger of the accounts referred to in paragraph 2. 1, shall concern in particular:
1) mutual claims and liabilities and other accounts of a similar nature;
2) the financial result set for operations carried out between the units referred to in paragraph 1. 1.
§ 20. 1. The financial statements of the local government unit shall consist of:
1) the balance of the implementation of the budget of the local government unit;
2. a total balance sheet covering the data resulting from the balance of the local budgetary units and the local budget units, which shall contain the information in the field set out in Annex No 5 to the Regulation;
3. the total profit and loss account covering the data resulting from the profit and loss accounts of the budgetary units and local government units containing information within the scope set out in Annex 7 to the Regulation;
4. the total statement of changes in the fund comprising the data resulting from the compilation of changes in the local government budget of budgetary establishments, containing information within the scope set out in Annex No 8 to the Regulation.
2. The drawing up of the financial statements referred to in paragraph 2. 1, there should be an appropriate cross-settlement of the settlement between the units.
3. Cross-merger of the accounts referred to in paragraph 3. 2, shall concern in particular:
1) mutual claims and liabilities and other accounts of a similar nature;
2) the financial result set for operations carried out between the units referred to in paragraph 1. 1.
4. The preparation of the financial statements, the local government unit shall present in the supplementary information to that report data on the amount of the employee benefits secured in the multiannual financial forecast of the entity local government.
§ 21. The Management Board of the Local Government Unit shall draw up a consolidated balance sheet, applying the provisions of Chapter 6 of the Accounting Act accordingly, assuming that the parent undertaking is a local government entity. The consolidated balance sheet should contain information within the scope set out in Annex 10 to the Regulation.
§ 22. The information contained in the financial statements, in the balance sheet of the implementation of the budget of the local government unit and in the consolidated balance sheet of the local government unit may be shown with greater detail than specified in the annexes to the Regulation, if this is due to the needs or specificity of the entity.
§ 23. The financial statements referred to in paragraph 17 (1) 1 and 2, § 19 and 20, and the balance sheets referred to in Paragraph 17 (1) of the 6 and § 21, shall be drawn up in Polish and in Polish currency. The figures shall be shown in gold and grooves.
§ 24. The financial statements referred to in paragraph 17 (1) 1 and 2, and the balance sheet referred to in Paragraph 17 (1). 6, the accounts shall be drawn up within 3 months of the date on which the accounts are closed.
§ 25. 1. The financial statements of the entity and the facility shall be signed by the head of the entity and the chief accountant or manager of the facility and the institution's accountant, respectively, subject to paragraph 2.
2. Balance from the implementation of the budget of the local government unit shall be signed by the Management Board and the Treasurer.
3. The financial statements and the consolidated balance sheet of the local government unit shall be signed by the Management Board and the Treasurer.
§ 26. 1. The managers of the units and facilities shall submit the financial statements to the suitors of the funds of the higher degree or the management of units of local government by 31 March of the following year respectively.
2. Disspontors of funds of the second degree shall transmit the total financial statements to the members of the budget part by 15 April of the following year.
3. The members of the budget shall transmit the total financial statements to the Ministry of Finance by 30 April of the following year.
4. The financial statements of local government units shall transmit the financial statements referred to in § 20 to the competent regional chambers of auditors by 30 April of the following year.
5. The management of local government units shall transmit to the competent regional chambers of auditors consolidated balance sheets in written form and in the form of an electronic document within the meaning of the provisions of the Act of 17 February 2005. information on the activities of entities carrying out public tasks (Dz. U. of 2013 r. items (235) no later than 30 June of the following year, subject to paragraph 1. 6.
6. The management of local government units may transfer consolidated balance sheets only in the form of an electronic document only if the authenticity of their origin and the integrity of their content will be guaranteed by a secure signature an electronic within the meaning of the Act of 18 September 2001. o electronic signature (Dz. U. of 2013 r. items 262), verified by means of a valid qualified certificate.
7. The Regional Chamber of Commerce shall transfer to the Ministry of Finance consolidated balance sheets of local government units in the form of an electronic document by 14 July of the following year.
(8) The office shall transmit the accounts in a manner and within a period to be determined by the authorising officer of the budget part.
Chapter 6
Transitional and final provisions
§ 27. [ Application of existing legislation] 1. (bypassed).
2. The managers of the units shall adjust the accounting for the implementation of the budget of European funds to the rules set out in this Regulation within 3 months from the date of its entry into force.
3. Until the date of completion and settlement of the programmes and projects referred to in art. 112 of the Act of 27 August 2009. -Provisions introducing a law on public finances (Dz. U. Nr. 157, pos. 1241, with late. zm.), units may apply the rules of records specified in the existing provisions with the appropriate adjustment of the numbering of accounts.
§ 28. The Regulation shall enter into force after 14 days from the day of publication, with the exception of the provision of § 15 par. 2, which shall enter into force on 1 January 2012. 1)
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1) This Regulation was preceded by the Ordinance of the Minister of Finance dated 28 July 2006. on specific accounting rules and account plans for the state budget, budgets of local government units and certain entities in the public finance sector (Dz. U. Nr. 142, pos. 2008 Nr 72, pos. 422), which on the basis of art. 119 (1) 1 of the Act of 27 August 2009. -Provisions introducing a law on public finances (Dz. U. Nr. 157, pos. 1241 and No. 219, pos. 1706, 2010 Nr 96, pos. 620, Nr 108, pos. 685, Nr 152, poz. 1020, Nr 161, poz. 1078, Nr 226, poz. 1475 and No. 238, pos. 1578, of 2011 No. 171, item. 1016, Nr 178, pos. 1061 and No. 197, pos. 1170 and 2012 items 986, 1456 and 1548) lost power on the date of entry into force of this Regulation.
Annex 1. [ CHART OF ACCOUNTS FOR THE STATE BUDGET]
Annexes to the Regulation of the Minister of Finance
of 5 July 2010
Annex No 1
CHART OF ACCOUNTS FOR THE STATE BUDGET
I. List of accounts
1. Balance sheet accounts
133-Central account of the current state budget
137-Locals
138-Budget account of European funds
139-Other bank accounts
140-Other national cash
141-Other cash
222-Tax settlement and non-tax revenue of the State budget
223-Allocation of expenditure of the State budget
224-Settlement of shares transferred to local government units
225-Other accounts of the budget
227-Settlement of the European budget
240-Other accounts
250-Financial Receivables
260-Financial obligations
290-Receiving write-offs
901-Revenue from the budget
902-Budget expenditure
905-Revenue from the European budget
906-Expenditure of the European budget
908-Other Operations
961-Result of budget execution
963-The result of the implementation of the European budget
964-Cumulative result of the European budget
II. Account Description
1. Balance sheet accounts
1) Account 133-"Central account of the current state budget"
An account of 133 shall be used for the records of operations performed on the central account of the current state budget.
An account of 133 shall be kept in detail according to the accounts opened in the bank intended to serve the central account of the current state budget.
On the Wn page of the 133 accounts, the operations that increase the state of the national cash on the central account of the current budget of the State of the financial year shall be recorded.
On the Credit side of the account 133 accounts for operations that reduce the state of the national cash on the central account of the current budget of the State of the financial year.
On the Wn website and Ma's accounts, 133 accounts may be recorded operations which do not affect the state of the national cash on the central account of the current state budget, if this is justified by the transfers between bank accounts and considerations settlement of the budgetary law.
2) Account 137-"Lokaty"
Account 137 is used to register operations in the area of deposits held in Polish currency.
On the Wn page of account 137, the nominal value of the premises is recorded and the value of the fixed deposits is available on the website.
3) Account 138-"Budget account of European funds"
Account 138 shall be used to record the cash operations performed on the accounts of European funds. On the Wn page of account 138, the influence of cash on this account is accounted for, on the Credit page shall be paid out of that account.
4) Account 139-"Other bank accounts"
Account 139 shall be used to record operations relating to the cash-flow accounts in accordance with separate provisions.
The Wn page of the 139 account is credited with the cash flow and the 139 accounts on the credit side of the account are credited with the cash payment.
The detailed accounts to be carried out on account 139 should provide for the allocation of resources to their types.
5) Account 140-"Other national cash"
Account 140 serves for the records of other national cash than those that are recorded on accounts 133 and 137, but are used to settle the Budget Act.
6) Account 141-"Other cash"
Account 141 serves for the records of other cash.
7) Account 222-"Settlement of tax and non-tax revenue of the state budget"
Account 222 is used to register the tax settlements and tax revenue of the State budget.
On the Wn page, account 222 records tax and tax reductions in the state budget and the agreed tax and non-tax revenue of the state budget.
The website has accounts 222 evidencing tax and non-tax revenues of the state budget covered by parts of the state budget.
8) Account 223-"Settlement of expenditure of the state budget"
Account 223 shall be used to record the accounts of the expenditure of the State budget.
On page Wn of account 223, the funds transferred to the authorising officers of the State budget and the corrections are recorded.
The page has accounts 223 records that are not used by the cash holders for expenses and adjustments.
9) Account 224-"Settlement of shares transferred to the units of local government"
Account 224 is used to register the accounts of shares transferred to the units of local government.
On the Wn page of account 224, the value of the shares transferred to the local government units and the value of the shares minus the revenue of the State budget shall be recorded.
The page has accounts 224 records the adjustments of the shares.
10) Account 225-"Other accounts of the budget"
The 225 account is used in the accounts of the accounts between the budget of the European funds and the state budget and the accounts under the State budget.
11) Account 227-"Settlement of the budget of European funds"
Account 227 shall be used for records and accounts for appropriations for the expenditure of the budget of the European appropriations.
12) Account 240-"Other Accounts"
The 240 account is used to record other accounts associated with the implementation of the state budget.
13) Account 250-"Financial Receivables"
An account of 250 shall be used in the records of the accounts receivable in respect of financial charges relating to the public budget.
On the Wn page of the 250 account, there is an uprising and an increase in financial receivables, and a reduction in the Ma-side.
An account of 250 can show two balances. Saldo Wn is the state of the financial receivables and the balance is in the state of overpayment due to financial receivables.
14) Account 260-"Financial Liabilities"
The 260 account shall be used in the accounts of the liabilities included in the financial obligations relating to the revenue of the State budget.
The Wn page of the 260 accounts shall be recognised as the value of the financial liabilities repaid, and the value of the financial commitments entered on the credit side.
The 260 account may show two balances. Balance Wn is the state of overpaid financial liabilities and the balance is in the state of the financial commitments.
15) Account 290-"Receiving write-offs"
Account 290 is used to record the write-off of receivables.
The Wn page of account 290 includes a reduction in the value of the write-down of the accounts receivable and the page has an increase in the value of the write-off of receivables.
The account balance 290 means the value of the write-off of accounts receivable.
16) Account 901-"Revenue revenue"
Account 901 is used to register the revenue reached for the budget.
On the Wn page of account 901, the transfer of the sum of the achieved budget revenues to the account 961 is recognised.
The accounts 901 accounts for the revenue of the budget.
17) Account 902-"Budget expenses"
An account of 902 is used to record the budget budget expenditure effected.
On the Wn page, account 902 accounts for expenses.
The 902 Credit Account has a transfer of the sum of the budgned budgered expenses to the 961 account.
18) Account 905-"Revenue from the budget of European funds"
The 905 account shall be used to record the revenue of the budget of the European appropriations
The Wn page of account 905 recognises the transfer at the end of the reporting period of the sum of the revenue of the European funds to account 963, and on the 905 accounts the revenue of the budget of the European funds is recognised.
The detailed records of the 905 account should provide the possibility of establishing the state of revenue from individual financing sources according to the breakdown of the budget classification.
At the end of the financial year the account does not show the balance
(19) Account 906-"Budget expenditure of European funds"
The 906 account is used to record the expenditure of the budget of the European funds.
The Wn page of account 906 accounts for the expenditure of the budget of these funds, and the 906 accounts include the transfer at the end of the reporting period of the sum of the total expenditure of the funds to account 963.
At the end of the financial year the account does not show the balance
20) Account 908-"Other operations"
Account 908 shall be used for the records of the other operations concerning the implementation of the State budget.
21) Account 961-"Outcome of budget execution"
Account 961 is used to record the result of the implementation of the State budget, i.e. deficit or surplus.
The account balance is the result of the implementation of the state budget.
22) Account 963-"The result of the implementation of the budget of European funds"
Account 963 is used to register the result of the implementation of the budget of European funds, i.e. deficit or surplus.
The balance of the account is the result of the implementation of the budget of the European funds and is transferred to account 964.
23) Account 964-"Cumulative result of the budget of European funds"
The 964 account serves to register the state of the cumulative results of the budget of the European funds.
Annex 2. [ CHART OF ACCOUNTS FOR THE BUDGETS OF LOCAL GOVERNMENT UNITS]
Annex No 2
CHART OF ACCOUNTS FOR THE BUDGETS OF LOCAL GOVERNMENT UNITS
I. List of accounts
1. Balance sheet accounts
133-Budget account
134-Bank loans
135-The account of appropriations for non-injurious expenditure
140-Cash on the way
222-Settlement of budget revenue
223-The settlement of budgetary expenditure
224-Budget accounts
225-Unquenching expenses
240-Other accounts
250-Financial Receivables
260-Financial obligations
290-Receiving write-offs
901-Revenue from the budget
902-Budget expenditure
903-Unspent Expenses
904-Non-Expiring Expenses
909-Interperiod Distribution
960-Cumulative budget results
961-Result of budget execution
962-Result on other operations
968-Privatization
2. Off-balance-sheet accounts
991-Planned budget revenue
992-Planned Budget Expenditure
993-Set-up with other budgets
II. Account Description
1. Balance sheet accounts
1) Account 133-"Budget Account"
An account of 133 is used to register cash operations on the bank's accounts.
The entries on account 133 are only made on the basis of bank documents and therefore the provisions of the entries between the entity and the bank must be complied with. In the event of an error in the bank document, the sum of the sums shall be recorded according to the extract, whereas the difference resulting from the error relates to the account of 240 as 'sums to be clarified'. The difference shall be made on the basis of a bank document containing a correction of the error.
On the Wn page of the account 133, the proceeds of cash on the account of the budget, including the repayment of the loan from the bank to the account of the budget, and the proceeds of loans transferred by the bank to the account of the budget, in correspondence with the account, are taken into account. 134.
There are 133 accounts on the account side of the account, including withdrawals made by the bank in the budget account (credit balance of accounts 133), and payment on the repayment of the loan transferred by the bank to the account budget, in correspondence with account 134.
Account shall also be taken on account of the funds made from the funds of the budget account. The 133 account may show the balance of the Wn or the credit balance.
The balance of the General account 133 is the state of cash on the budget account, and the balance has an account of 133-the amount of the bank loan used provided by the bank in the budget account.
2) Account 134-"Bank loans"
Account 134 shall be used to record the bank loans taken out for the financing of the budget.
On the Wn page of the 134 account, the repayment or remission of the loan is recognised.
The Credit page 134 includes a bank loan for the financing of the budget and interest on the bank loan.
Account 134 may show a credit balance indicating debt from credits drawn to the financing of the budget (ie. credit and interest on credit).
The detailed accounts to be carried out on account 134 should make it possible to establish the status of the debt under the credit
3) Account 135-"Account for appropriations for non-extinguishing expenditure"
The 135 account shall be used to record the cash operations in the bank account of the appropriations for the non-agenated expenditure.
The records of the 135 account are made only on the basis of bank documents and therefore the records between the unit and the bank must be complied with.
On the Wn page of account 135, the proceeds of cash on the account of appropriations for non-gaseting expenses are recognised, in correspondence with account 133.
On the Credit page 135, account is taken from the funds bill to the non-expired expenses to cover the non-expired expenses, in correspondence with account 225.
An account of 135 may show the balance of the Wn indicating the cash in the account of the funds for the non-expired expenses.
4) Account 140-"Cash on the road"
Account 140 shall be used to register cash on the road, including:
1) funds received from other budgets where these appropriations were transferred in the previous reporting period and are included in the bank extract with the date of the next reporting period;
2) the amounts paid by the incash by mail or directly to the bank for the budget revenue in the case of confirmation of payment by the bank in the following reporting period;
3) transfers of budgetary revenues realised by the payer's bank during the reporting period and covered by bank statements from the current budget account in the following reporting period.
In accordance with the adopted accounting technique, cash on the road may be kept up to date or only at the turn of the reporting periods.
On the Wn page of the account 140, you see an increase in the state of cash on the way, and on the Ma side-a reduction in the state of cash on the way.
Account 140 can exhibit the balance of the Wn, which means the state of cash on the way.
5) Account 222-"Settlement of budget revenue"
Account 222 shall be used to register the accounts with the budgetary units for the budget revenue carried out by those units.
The Wn page of account 222 recognises the budget revenues realised by the budget units and the offices serving the tax authorities, in the amount resulting from the periodic reports of these units, in correspondence with account 901.
The Credit page of 222 is credited with transfers of budget revenue to the account of the budget, made by the budget units and offices serving the tax authorities, in correspondence with account 133.
The detailed accounts for account 222 are carried out in such a way as to establish the state of the accounts with the individual budget units and the offices serving the tax authorities in respect of the budgetary revenue they have carried out.
Account 222 may show two balances.
The balance of the external account 222 is the state of the budgetary revenues covered by the periodic reports but not transferred to the account of the budget.
The balance of the accounts 222 represents the state of the budget revenue reported by the budgetary units and offices serving the tax authorities on the account of the budget, but not covered by periodic reports.
6) Account 223-"Settlement of budgetary expenditure"
Account 223 shall be used to record the accounts with the budgetary units for the budget expenditure effected by those units.
On the Wn page of account 223, the funds transferred from the budget account to cover the expenditure of the budget units, in correspondence with account 133 are recognised.
The page has accounts 223 accounts for expenses made by the budget units in the amount resulting from the periodic reports of these units, in correspondence with account 902.
The detailed accounts for account 223 shall be carried out in such a way as to establish the state of the accounts with the individual budget units for the cash accounts transferred to their accounts for the expenses they have carried out. budget.
The balance of the account 223 is the state of the funds transferred to the accounts of the budget units present but not used to cover the budget expenditure.
7) Account 224-"Budget accounts"
Account 224 shall be used to register the accounts with other budgets, and in particular:
1) the accounts of the budget revenue carried out by the tax offices for the budget of the local government unit;
2) the settlement of shares in the income of other budgets;
(3) grants for grants and grants;
4) settlement of revenue collected in favour of the State budget.
The specific records to account 224 should make it possible to establish the status of receivables and liabilities according to individual titles and according to individual budgets.
Account 224 may show two balances.
The balance of the internal account 224 is the status of the receivables, and the balance has accounts for the 224-state commitments of the budget for the remaining accounts.
8) Account 225-"Settlement of non-quenching expenditure"
The 225 account shall be used to record the accounts with the budgetary units for the non-defaulting expenses they have executed.
On the Wn page of account 225, the funds transferred from the budget account to cover the unexpired expenditure of the budget units shall be recognised.
The Has accounts 225 accounts for the expenditure effected by the budget units in correspondence with account 904 and the transfers of funds not used in correspondence with account 135.
The detailed accounts to be made to account 225 should ensure that the balance of the accounts with the individual budget units can be determined on the basis of the funds allocated to them for the implementation of the non-expired expenditure.
Account 225 may show the balance of the Wn, which shall mean the state of the unallocated funds transferred to the budget units for the implementation of the non-quenching expenditure.
9) Account 240-"Other Accounts"
Account 240 shall be used for the records of other accounts related to the implementation of the budget, with the exception of settlement and settlement accounts recorded in accounts: 222, 223, 224, 225, 250, 260.
Specific records to account 240 should make it possible to establish the state of the accounts by individual titles and by the counterparties.
The account 240 can show two balances.
The balance of the balance of accounts 240 means the balance of receivables, and the balance has a balance of 240 liabilities under the other accounts.
10) Account 250-"Financial Receivables"
An account of 250 shall be used to record the accounts receivable in financial receivables and, in particular, on the loans granted.
On the Wn page of the 250 account, there is an uprising and an increase in financial receivables, and a reduction in the Ma-side.
The detailed records of account 250 should be able to establish the status of receivables with individual counterparties according to the title of receivables.
An account of 250 can show two balances. Saldo Wn is the state of the financial receivables and the balance is in the state of overpayment due to financial receivables.
11) Account 260-"Financial Liabilities"
Account 260 shall be used to record the liabilities included in the financial liabilities, with the exception of bank loans and, in particular, on borrowings and financial instruments issued.
The Wn page of the 260 accounts shall be recognised as the value of the financial liabilities repaid, and the value of the financial commitments entered on the credit side.
The detailed accounts to be carried out to account 260 should ensure that the status of the obligations with individual counterparties is possible according to the title of the commitments.
The 260 account may show two balances. Balance Wn is the state of overpaid financial liabilities and the balance is in the state of the financial commitments.
12) Account 290-"Receiving write-offs"
Account 290 is used to record the write-off of receivables.
The Wn page of account 290 includes a reduction in the value of the write-down of the accounts receivable and the page has an increase in the value of the write-off of receivables.
The account balance 290 means the value of the write-off of accounts receivable.
13) Account 901-"Revenue revenue"
Account 901 is used to record the revenue of the budget of the local government unit.
On the Wn page of the account 901 is accounted for the transfer, at the end of the year, of the sum of the revenue of the budget of the local government unit to the account 961.
The accounts of the 901 account include the revenue of the budget:
1) on the basis of budgetary reports of budget units, in correspondence with account 222;
2) on the basis of the reports of other bodies in the revenue of the budgets of local government units, in correspondence with account 224;
3) in respect of the settlement with other budgets for the financial year, in correspondence with account 224;
4) from other titles, in particular subsidies and grants, in correspondence with account 133;
5) originating from foreign sources non-refundable, in correspondence with account 133;
6) coming from the budget of the European Union, in correspondence with account 133.
The detailed accounts to be made to account 901 should make it possible to establish the state of individual budget revenue by the breakdown of the financial plan.
The balance of the accounts 901 is the sum of the revenue of the budget of the local government unit for the given year. At the date of the last day of the financial year, the balance of the account 901 shall be transferred to account 961.
14) Account 902-"Budget expenses"
Account 902 is used to register the expenditure of the budget of the local government unit.
In the Wn page of account 902, expenditure shall be recognised in particular:
1) budget units on the basis of their budget reports, in correspondence with account 223;
2) implemented with a credit launched in the form of execution of payment orders, in correspondence with account 134.
On the Credit page 902 accounts the transfer, at the end of the year, the sum of the expenditure of the budget of the local government unit to the account 961.
The detailed records of account 902 should make it possible to determine the state of the individual expenditure of the budget according to the breakdown of the classification.
The balance of the internal account 902 is the sum of the expenditure of the budget of the local government unit for the given year.
At the date of the last day of the financial year, the balance of the account 902 is transferred to account 961.
15) Account 903-"Unexecuted expenses"
Account 903 is used for records of the unexecuted expenditure approved for implementation in the following years.
The Wn page of account 903 recognises the value of the unexecuted expenditure approved for implementation in subsequent years in the correspondence with account 904.
On the last day of the financial year, the balance of the account 903 shall be transferred to account 961.
16) Account 904-"Non-Expiring Expenses"
Account 904 shall be used for the records of non-expired expenses.
The Wn page of the 904 accounts shall be recognised as follows:
1) expenditure of budget units made in the burden of the non-spending plan, on the basis of their budget statements in correspondence with account 225;
2. the transfer of unused expenditure on budget revenue.
The page has 904 accounts for the size of the unexpired expenses that have been approved.
Account 904 may indicate the balance of the Med until the non-spending plan is carried out or until the non-expired plan has expired.
17) Account 909-"Inter-Periodical Discounts"
The 909 account is used for the accruals of accruals.
The Wn page of the 909 accounts shall include, in particular, financial costs representing the expenses of future periods (e.g. interest on borrowings and loans in correspondence with accounts 134 or 260), and on the Credit side, financial revenue representing the income of future periods (e.g. subsidies and grants transferred in December for the following financial year).
The detailed records of the 909 account shall be such as to enable the state of the accruals to be determined according to their titles.
The 909 account may show the balance of Wn and Ma.
18) Account 960-"Cumulative budget results"
The 960 account is used to register the state of the cumulative results of the budget of the local government unit.
The 960 account during the year is intended for the records of operations concerning the reduction or increase of the cumulative results of the budget of the local government unit.
In particular, the Wn or the 960 accounts shall be accounted for, at the date of the approval of the report on the implementation of the budget, respectively, the transfer of balances of accounts 961 and 962. The 960 account may exhibit the balance of the Wn or the credit balance.
The balance of the external account 960 is the state of the accumulated budget deficit, and the balance has the account 960-the state of the accumulated surplus of the budget.
19) Account 961-"Outcome of budget execution"
Account 961 is used to register the result of the budget execution result, that is, deficit or surplus.
Under the date of the last day of the financial year on the Wn page of account 961, the transfer incurred during the year of the budget expenditure, in correspondence with account 902, and of the expenditure not executed, in correspondence with account 903, shall be recognised.
At the date of the last day of the financial year, 961 accounts shall be recorded on the account of the transfer of the budget revenue carried out during the year, in correspondence with account 901.
The detailed records of the 961 account shall be extracted from the sources of increases and the types of reductions in the execution of the budget as required by the reporting requirements.
At the end of the year, the 961 account may exhibit the balance of Wn or Ma. Balance Wn is the state of the budget deficit and the balance is in surplus state.
In the following year, under the date of approval of the report on the implementation of the budget, the balance of the account 961 is transferred to the account 960.
20) Account 962-"Result on other operations"
Account 962 is used in the records of the remaining non-cash operations that affect the outcome of the budget execution.
The Wn page of the 962 account shall include, in particular, the financial costs and other operating costs related to the budget operations.
The accounts 962 shall include, in particular, the financial revenues and other operating revenue associated with the budget operations.
At the end of the year, the 962 account may show a Wn balance indicating excess cost over the revenue or credit balance that has a surplus of revenue over costs.
Under the date of approval of the report on implementation of the budget, account balance 962 moves to the account 960.
21) Account 968-"Privatization"
The account is used to record the revenue and revenue for privatization.
On the Wn website, the revenues are covered by privatisations, and on the website it has revenues from privatisation.
The detailed accounts of the 968 account are carried out according to the graduation and the titles of the privatisation.
Account 968 may show the balance of the assets of the privatization.
2. Off-balance-sheet accounts
1) Account 991-"Planned budget revenue"
Account 991 shall be used for the records of the budget revenue plan and its amendments.
On the Wn page of account 991, budget changes that reduce the budget revenue plan shall be recognised.
The accounts of the 991 accounts include the planned revenue of the budget and the changes in the budget to increase the planned revenue.
The balance of the accounts has 991 determined within a year the amount of the budget revenue planned.
On the last day of the financial year, the sum equal to the balance of the account shall be recorded on the Wn page of the account 991.
2) Account 992-"Planned budget expenditure"
The 992 account shall be used to record the budget expenditure plan and its changes.
The Wn page of account 992 recognises the planned expenditure of the budget and changes in the budget which increases the planned expenditure.
The credit of 992 shall include changes in the budget which will reduce the budget expenditure plan or expenditure blocked.
The balance of the 992 account is determined by the amount of the budget expenditure planned during the year.
On the last day of the financial year, the sum equal to the balance of the account shall be recorded on the account has 992 accounts.
3) Account 993-"Set-up with other budgets"
Account 993 shall be used for off-balance-sheet accounting records with other budgets during the year, which are not subject to records in the balance sheet accounts.
The Wn website shall recognise receivables from other budgets and repay commitments to other budgets.
The 993 accounts page includes commitments to other budgets and payments of receivables from other budgets.
Account 993 can show two balances.
The balance of the Internal Account 993 means the balance of receivables from other budgets, and the balance has the account 993-the state of the liabilities.
Annex 3. [ CHART OF ACCOUNTS FOR BUDGET UNITS AND LOCAL BUDGET UNITS]
Annex No 3
CHART OF ACCOUNTS FOR BUDGETARY UNITS AND LOCAL BUDGET UNITS [ 2]
I. List of accounts
1. Balance sheet accounts
Team 0-Fixed assets
011-Fixed assets
013-Other fixed assets
014-Library files
015-Mens of liquidated units
016-Good culture
017-Military armament and equipment
020-Intangible assets
030-Long-term financial assets
071-Fixed assets and intangible assets
072-The killing of other fixed assets, intangible assets, and library collections
073-Footnotes updating long-term financial assets
077-Military armament and equipment slaughter
080-Fixed assets under construction (investments)
Team 1-Cash and bank accounts
101-Kasa
130-Current Account
131-Current accounts of budgetary establishments
132-Revenue accounts for budget units
134-Bank loans
135-Special purpose funds ' accounts
136-Government account of the customs funds
137-Non-reimbursable accounts from foreign sources
138-European Accounts
139-Other bank accounts
140-Short term financial assets
141-Cash on the way
Team 2-Settling and settlement
201-Setters with customers and suppliers
221-Receivables for budget revenue
222-Settlement of budget revenue
223-The settlement of budgetary expenditure
224-The settlement of budgetary grants and payments from the European budget
225-Budgations with budgets
226-Long-term budgetary receivables
227-Settlement of expenditure from the European budget
228-The settlement of funds from non-reimbursable foreign sources
229-Other public-law accounts
230-Discounts with the budget of European funds
231-Remuneration accounts
234-Other staff accounts
240-Other accounts
245-Proceeds to be clarified
290-Receiving write-offs
Team 3-Materials and Goods
300-Purchase settlement
310-Materials
330-Towers
340-Deviations from the standard prices of materials and goods
Team 4-Costs by type and their settlement
400-Amortization
401-Material and Energy Use
402-Foreign services
403-Taxes and fees
404-Salaries
405-Social Insurance and Other Benefits
409-Other generic costs
490-Cost Settlement
Team 5-Costs by activity type and their settlement
500-Cost of primary activity
530-Cost of ancillary activities
550-Management costs
580-Settlement of business costs
Team 6-Products
600-Fabricated products and semi-finished products
620-Deviations from the standard prices of products
640-Interperiod charges
Team 7-Revenue, income and costs
700-Sales of products and the cost of their manufacture
720-Revenue from budget revenue
730-Sale of goods and value of their purchase
740-Grants and resources for investment
750-Financial Revenue
751-Financial charges
760-Other operating income
761-Other operating costs
770-(repealed)
771-(repealed)
Band 8-Funds, reserves and financial result
800-Unit Fund
810-Budget grants, payments from the budget of European resources, and appropriations from the budget for investments
820-Financial Result Settlement
840-Reserve and accruals for accrued income
851-Social benefit fund
853-Celtic Funds
855-Property Fund of liquidated units
860-Financial Result
870-Taxes and obligatory settlements with the budget debiting the financial result
2. Off-balance-sheet accounts
970-Payments from European funds
975-Structural Expenditure
976-Cross Charge Between Companies
980-Financial plan for budget expenditure
981-Ungainable financial plan
982-Expenditure on European funds
983-The commitment of the expenditure of the current European Year
984-The commitment of the spending of European funds to future years
985-Commitment of the local government
990-Financial plan for budgetary expenditure in the Task Force
992-Assurance or funding from the State budget
998-The commitment of the current financial expenditure of the current year
999-Commitment to future financial expenditure
II. Account Description
1. Balance sheet accounts
1) Team 0-"Fixed Assets"
The accounts of the team 0 "Fixed Assets" serve in the records of:
(1) tangible fixed assets;
2) intangible assets;
(3) the financial fixed assets;
4) remission of assets;
5) investments.
2) Account 011-"Fixed assets"
Account 011 is used for state records and increases and decreases in the value of the initial fixed assets associated with the operation of the entity, which are not subject to the accounts in the accounts 013, 014, 016 and 017.
The Wn page of account 011 is recognised as an increase, and on the Ma page, the decrease of the state and the initial value of the fixed assets, with the exception of the write-off of fixed assets, which is recognised in account 071.
On the Wn page of account 011 it is recognised in particular:
1) the revenues of new or used fixed assets resulting from the purchase of finished fixed assets or investments and the value of improvements increasing the initial value of fixed assets;
2) revenues of fixed assets newly disclosed;
(3) the acceptance of fixed assets free of charge;
4) increase in the value of initial fixed assets made as a result of the updating of their valuation.
The accounts page 011 is specifically recognised as follows:
1) withdrawal of the fixed assets from use as a result of their liquidation, due to destruction, consumption, sale and unpaid transfer;
2) revealed shortages of fixed assets;
3) reduction of the initial value of fixed assets made as a result of the updating of their valuation.
The detailed records kept on account 011 should enable:
1) determination of the initial value of individual objects of fixed assets;
2) establishment of the persons or organizational cells entrusted with the fixed assets;
3. due calculation of depreciation and amortization.
An 011 account may show a Wn balance, which indicates the state of the fixed assets in the initial value.
3) Account 013-"Other fixed assets"
Account 013 is used for state records and increases and decreases in the initial value of fixed assets, not subject to the accounts 011, 014, 016 and 017, which are issued for the purposes of the business of the entity which are redeemable or amortization in full value during the month of release for use.
On the Wn page, the accounts 013 are to be increased, and on the ma page, the balance and the initial value of the remaining fixed assets in the use, with the exception of the write-off of the 072 account, are added.
On the Wn page, the 013 account shall be recognised in particular:
1) fixed assets accepted for use with purchase or investment;
2) surplus capital in use;
(3) the receipt of the fixed assets free of charge.
On the Credit side of the page, 013 is recognised in particular:
1) withdrawal of fixed assets from use as a result of liquidation, destruction, consumption, sale, free transfer;
2) revealed shortages of fixed assets in use.
The specific records of account 013 should allow for the establishment of the initial value of the fixed assets to be used and persons with fixed assets, or of the business cells in which the fixed assets are located.
The account 013 may show a Wn balance that expresses the value of the fixed assets in use in the initial value.
4) Account 014-"Library files"
Account 014 is used for state records and increases and decreases in the value of library collections of scientific, professional, school and pedagogical libraries and public libraries.
On the Wn page, account 014 is recognised as an increase, and on the ma-reduction site and the initial value of the library collections, except for the write-offs that are accounted for in account 072.
On the Wn page of account 014, the following shall be recognised in particular:
1) income of library collections coming from the purchase or free of charge received;
2) surplus of library collections.
On the Credit page 014, account shall be taken in particular:
1) the distribution of library collections as a result of liquidation, sale or unpaid transfer;
2) shortages of library collections.
Revenues and commemoration of library collections shall be valued at the purchase price.
The proceeds of unpaid receipt or excess shall be valued in accordance with the commission's estimates of their value.
The detailed records kept in account 014 should make it possible to establish the state of the individual library collections, with the further breakdown specified in the separate provisions.
Account 014 may show the balance of Wn, which is the state of the library files located in the unit.
5) Account 015-"Mies of liquidated units"
The 015 account is used for the state records and the increases and decreases in the value of the property taken over by the founding or supervisory authority after the liquidated State-owned, municipal or other subordinate business unit, or establishment, the budget or the holding of assistance.
On the Wn page of account 015, the founding or supervising authority shall recognise in particular:
1) the value of the property taken over after the liquidated enterprise or other organizational unit, according to the value resulting from the balance sheet of the liquidated company or unit;
2) a correction of the value of the property, constituting the difference between the value of the property resulting from the balance sheet of the liquidated company or the entity and the value of the property transferred to the company, another organizational unit or sold;
3) the value of the property returned by the company or remaining after the liquidated other organizational unit, which is assumed to be the state of the assets of the assets of the founding body or the supervisory body.
On the website, the accounts of the 015 Founding Authority or the Supervisory Body shall, in particular, include:
1) the value of the property remaining after the liquidated enterprise or other organizational unit, and transferred to the company, in the amount resulting from the contract with the company, or transferred as a participation to the company, value of the property sold or transferred other units;
2) a correction of the value of the property constituting the difference between the value of the property resulting from the balance sheet of the liquidated undertaking or other organisational unit and the value of the property transferred to the company or other units.
The detailed account of the 015 account may be the balance sheet of the liquidated company or other organisational unit, together with the attachments.
The detailed records may also contain data from the off-balance-sheet records.
Account 015 may show the balance of the Wn, which means the status of the assets of the liquidated undertaking or other organisational unit according to the value of the balance sheet of that undertaking or of the undertaking at the disposal of the constituent body, or supervising, and not transferred to companies, other undertakings or other bodies that have not been taken into custody or have been managed in a different way.
6) Account 016-"Good Culture"
The account 016 is used for state records and increases and decreases in the value of cultural property.
On the Wn page of the account 016, account shall be taken in particular of:
1. the income of the cultural property coming from the purchase or free of charge received;
2) surplus.
On the Credit page 016, account shall be taken in particular of:
1) the distribution of cultural goods as a result of liquidation, sale or unpaid transfer;
2) shortages.
The revenue and distribution of cultural goods shall be valued at the purchase price.
The proceeds of unpaid receipt or excess shall be valued in accordance with the commission's estimates of their value.
The account 016 may show the balance of the Wn, which means the value of the cultural property contained in the unit.
7) Account 017-"Military armament and equipment"
Account 017 is used to record fixed assets, based on separate regulations, for military armaments and equipment.
The account operates according to the rules analogous to account 011.
8) Account 020-"Intangible assets"
The 020 account is used for state records and increases and decreases in the initial value of intangible assets.
The Wn page of the account 020 includes any increase and, on the Credit side, any decrease in the state of the initial value of intangible assets, except for redemption included in the accounts 071 and 072.
The detailed records of the account 020 should allow for the proper calculation of the decommitment of intangible assets, the division according to their respective titles and those responsible.
The account 020 may show the balance of the Wn, which means the state of intangible assets in the initial value.
9) Account 030-"Long-term financial assets"
Account 030 shall be used for the records of long-term financial assets, in particular shares and other long-term financial assets, with a maturity of more than one year.
On the Wn page, the accounts of 030 are to be increased and, on the Credit side, to reduce the state of long-term financial assets.
The detailed records of the 030 account should ensure that the value of the individual components of the long-term financial assets is determined according to the titles.
The account 030 may show a balance of Wn, which means the value of long-term financial assets.
10) Account 071-"The killing of fixed assets and intangible assets"
Account 071 records the depreciation of the initial value of the fixed assets and the intangible assets that are remitted at the depreciation rates applied by the entity.
The write-downers are made in correspondence with account 400.
The credit of 071 accounts for an increase and, on the Wn's website, to reduce the depreciation of the initial value of fixed assets and intangible assets.
The detailed accounts for account 071 are carried out according to the rules set out in the explanations to accounts 011 and 020. The accounts 011, 020 and 071 can be kept in common detail records.
Account 071 may show a balance of Ma, which expresses the state of redemption of fixed assets and intangible assets.
11) Account 072-"The killing of other fixed assets, intangible assets and library collections"
Account 072 shall be used to record the reduction of the initial value of fixed assets, intangible assets and library collections, which are remitted at a single time in full value, in the month of their release for use.
Redemption is posted in correspondence with a 401 account.
The credit 072 accounts for an increase and, on the Wn's website, to reduce the depreciation of the initial value of fixed assets, intangible assets and library collections.
On page Wn of account 072, the remission of fixed assets, intangible assets and library collections, which were liquidated due to wear or destruction, sold, transferred free of charge, and which is also a shortage, or harm.
Credit 072 accounts for the write-offs of new assets, intangible assets and library collections charged with the corresponding costs, on the surplus of fixed assets, and the value of the assets in the accounts, intangible assets and library collections concerning fixed assets, intangible assets, and library collections received free of charge.
Account 072 may show the balance of Ma, which expresses the state of redemption of the initial value of the fixed assets, intangible assets and library collections decommitted in the full value of the month of their release for use.
12) Account 073-"write-offs of longer-term financial assets"
Account 073 is used for records of write-off of long-term financial assets.
The account may show the credit balance, which means the value of the write-off updating the long-term financial assets.
13) Account 077-"Armision of Military Equipment and Equipment"
Account 077 is used to record the redemption value of armaments and military equipment. The account operates according to the same principles as the account 071.
14) Account 080-"Fixed assets under construction (investments)"
The account 080 is used to register the cost of fixed assets under construction and to settle the costs of fixed assets under construction for the resulting investment effects.
The Wn page of the 080 account shall be recognised in particular:
1) incurred costs of fixed assets under construction in the framework of ongoing investments by both foreign contractors and on their own behalf;
(2) costs incurred in connection with the installation, but not yet available, for the use of machinery, equipment and other objects purchased from counterparties and manufactured in the course of their own business;
3) incurred costs of improvement of the fixed asset (rebuilding, expansion, reconstruction, adaptation or modernisation), which cause an increase in the utility value of the fixed asset.
The 080 Credit Account page recognises the value of the resulting effects, in particular:
1) fixed assets;
2) the value of sold and unpaid fixed assets under construction.
Account 080 can also be used to account for the cost accounting of purchases of finished fixed assets.
The detailed records of account 080 should ensure at least the extraction of fixed assets under construction according to the different types of investment effects and the scale of the purchase price or the cost of production of the individual Fixed assets objects.
The 080 account can show the Wn balance, which means the value of fixed assets costs in construction and improvements.
15) Team 1-"Cash and bank accounts"
Team 1 accounts "Cash and bank accounts" are used for records:
1) domestic and foreign cash held in cash register;
2) short-term securities;
3) domestic and foreign cash loked on accounts in banks;
4) loans granted by banks in domestic and foreign cash;
5) other domestic and foreign cash.
Team 1 accounts shall reflect monetary operations and turnover and cash and short term securities.
16) Account 101-"Kasa"
Account 101 is used to register the national and foreign cash contained in the unit's cash registers.
The Wn page of the account 101 includes cash receipts and cash surpluses, and cash rounds and cash shortages are included on the Ma-side.
Account value 101 corrects foreign exchange rate differences in foreign currency.
The specific records of account 101 should make it possible to establish:
1) the state of cash in the Polish currency;
2) the state of cash in foreign currency, expressed in Polish and foreign currency, broken down by individual foreign currencies;
3) the value of the cash entrusted to each person responsible for it.
Account 101 can show the balance of the Wn, which means the state of cash in the cash cats.
17) Account 130-"Current account of the unit"
An account of 130 shall be used for the records of the cash and turnover of the bank account for the expenditure and revenue (receipts) of the budget covered by the financial plan.
On the Wn page of account 130 the cash flow is recognised:
1) received for the implementation of the budget expenditure in accordance with the financial plan and for the lower-level disposers, in correspondence with account 223;
2) in respect of the entity's budget revenue (detailed records according to the breakdown of the budget revenue classification), in correspondence with account 101, 221 or another relevant account.
On the side of the credit page 130 is recognised:
1) executed budgetary expenditure in accordance with the entity's financial plan, as well as the funds collected for the cashier for the implementation of the budget expenditure (detailed records according to the breakdown of the budget expenditure classification), in correspondence with the competent unit accounts: 1, 2, 3, 4, 7 or 8;
2) periodical transfers of budget revenue to the budget, in correspondence with account 222;
(3) periodic cash transfers to the lower-level disposers (detailed records according to the disposals to which the monies were transferred), in correspondence with account 223.
The accounts of the 130 account are made on the basis of bank documents and must therefore be subject to full compliance with the provisions of the provisions between the entity and the bank.
Account 130 applies the purity of turnover, which means that there are no errors in the record, reimbursement of overpayments, adjustments are made in addition to the technical record of negative.
Account 130 can also be used to record income and expenses carried out directly from the account of the current budget of the local government unit. In that case, the balance of the accounts 130 in respect of the expenditure effected shall be periodically reposted on the basis of the budget reports to the account of the accounts of 800 and, in the case of revenue, to the Wn side of the 800 account.
The detailed accounts for account 130 shall be kept in detail in the financial plan of revenue and budgetary expenditure.
Account 130 may show the balance of the Wn, which means the state of cash on the account of the current budget unit. The balance of account 130 is equal to the balance of balances resulting from the detailed records kept for the accounts:
(1) budgetary expenditure; account 130 of the budget expenditure may show the balance of the Wn, which shall mean the state of the cash received for the implementation of the budget expenditure, and not used until the end of the year;
2) budget revenue; account 130 on budget revenue may show the balance of the Wn, which means the state of cash on the realised budget revenues, which by the end of the year have not been transferred to the budget.
The balance of account 130 is liquidated by the booking:
1) a transfer of funds not used until the end of the year, in correspondence with account 223;
2) transfer to the budget of budget revenues collected, but not transferred by the end of the year, in correspondence with account 222.
18) Account 131-"Current accounts of budgetary establishments"
The 131 account shall be used to record the cash of the general government of the budgetary establishments in the bank account.
On the Wn page of account 131, the impact of funds on the bank account and on the credit side of the bank account is recognised.
Account 131 may show the balance of the Wn, which means the state of cash in the bank account.
19) Account 132-"Account of revenue of budgetary units"
Account 132 shall be used to register the cash collected on the separate bank account of the state and local budgetary units engaged in educational activities, in particular the following: successes, records, donations, indemnities and payments for lost or damaged property in the board of directors or in the use of the budget unit and intended to finance the activities of the entity, excluding the financing of personal remuneration.
The Wn page of account 132 recognises the impact of cash on this account, and on the Credit side of cash withdrawals from the bank account.
The detailed records of account 132 should make it possible to establish the state of the individual titles of income collection by department, chapter and paragraph.
The balance of the account 132 may show the balance of the Wn, which means the state of cash on the income bank accounts.
20) Account 134-"Bank loans"
Account 134 is used to register bank loans for the financing of the core business and investments, transferred by the bank to the relevant bank accounts.
On the Wn page of the 134 account, the credit is reallocated and on the credit side the credit is granted to the entity by the bank and transferred to the current account or the investment account.
Account 134 may show the credit balance, which means the state of the loans granted by the bank and transferred to the company's accounts.
21) Account 135-"Account of special purpose funds"
An account of 135 shall be used for the records of the special purpose funds and, in particular, of the establishment of the social benefit fund and of the other funds available to the entity.
The Wn page of 135 accounts for cash receipts on bank accounts, and on the Credit side of funds from bank accounts.
The specific records to account 135 should make it possible to determine the state of the resources of each fund.
An account of 135 can exhibit the balance of Wn, which means the state of cash on the bank accounts of the funds.
22) Account 136-"State Treasury Account"
Account 136 is used to register the cash of the State funds held in the bank account of the fund.
On the Wn page of account 136, the proceeds of funds are credited to the bank account, and on the Credit side of the bank account.
The detailed records kept up to account 136 should provide for the breakdown of funds according to bank accounts.
Account 136 may show the balance of the Wn, which means the state of cash in the bank account.
23) Account 137-"Account of funds from foreign sources not repayable"
Account 137 shall be used to register cash operations on accounts of non-reimbursable foreign sources other than European funds.
Account 137 shall be entered in the accounts on the basis of bank documents, and the provisions of the entries between the unit and the bank must be maintained.
On the Wn page of account 137, the impact of these funds on the bank account is recognised, and on the website it has an outflow of these funds.
The detailed accounts to be carried out on account 137 should make it possible to establish the state of the resources of non-reimbursable foreign sources, broken down by source of origin.
24) Account 138-"Accounts of European funds"
Account 138 is used to register cash operations on bank accounts related to the execution of programmes and projects financed from European funds.
Account 138 shall be entered in the accounts on the basis of bank documents and shall, therefore, be compatible with the provisions of the provisions between the entity and the bank.
The Wn page of account 138 includes, in particular, cash receipts in correspondence with account 227, and is included in the credit page in particular for the payment of cash for the implementation of the programmes and projects financed by these funds.
The specific records to account 138 shall be kept in detail in the financial plan and should provide for the possibility of determining the state of the individual cash according to their sources of origin. Such records should also make it possible to determine the state of those measures by programmes or projects, as appropriate.
25) Account 139-"Other bank accounts"
Account 139 shall be used to record the cash operations allocated to other bank accounts than the current accounts, including ancillary accounts and special purpose accounts.
Account 139 shall, in particular, keep a record of the turnover of the extracted bank accounts:
1) Cheques confirmed;
2) deposit sums;
3) sum per order;
4) foreign funds for investments.
Account 139 shall be entered in the accounts only on the basis of bank documents and must therefore be consistent with the full compliance of account 139 between the accounting officer and the bank's accounting officer.
On the Wn page, account 139 is credited with the proceeds of the allocated cash from current accounts, deposit totals and on behalf of the order.
The Credit page of 139 accounts for cash withdrawals made from divisional bank accounts.
The detailed records of account 139 should ensure that the cash flow for each separate bank account is determined, as well as by the counterparties.
Account 139 may show the balance of the Wn, which means the state of cash contained in other bank accounts.
26) Account 140-"Short term financial assets"
Account 140 serves for the records of short-term financial assets, in particular shares, shares and other securities expressed both in the Polish currency, as well as in foreign currencies.
On the Wn page, account 140 is recognised as an increase, and on the credit side, a reduction in the state of short-term financial assets.
The detailed records to be kept under account 140 should make it possible to establish:
1) individual components of short-term financial assets;
2) the state of individual short-term financial assets expressed in Polish and foreign currency, broken down by individual foreign currencies;
3) the value of short-term financial assets entrusted to individuals for not responsible persons.
Account 140 may show the balance of the Wn, which means the state of short-term financial assets.
27) Account 141-"Cash on the way"
Account 141 serves for the cash register on the way.
On the Wn page of account 141, you see an increase in the cash flow on the way, and on the Ma side, a reduction in the state of cash on the way.
According to the adopted accounting technique, cash on the road can be recorded on an ongoing basis or only at the turn of the reporting period.
Account 141 can exhibit the balance of the Wn, which means the state of cash on the way.
28) Team 2-"Settling and Settling"
Team 2 accounts "Settlements and settlements" are used for records of domestic and foreign settlements and settlements.
Team 2 accounts shall also keep records and accounts of budgetary resources, European resources and other resources from non-reimbursable foreign sources, wages and salaries, shortfall settlements, damages and surpluses, and any other funds. settlement related to settlement accounts and contentious claims.
The detailed records of the accounts of Team 2 may be carried out according to the breakdown of the budget classification and allow for the separation of the individual accounts, the accounts, the settlement of their accounts and the status of claims, settlements and claims disputes and liabilities broken down by counterparties and, where they concern settlements in foreign currency, by individual currency, and when the clearance of European funds is also broken down by programmes or projects, as appropriate.
29) Account 201-"Setters with Receivers and Suppliers"
Account 201 serves to register domestic and foreign distribution of accounts and claims for supplies, works and services, including advances on supplies, works and services, and guarantee bail, as well as receivables on financial income. Account 201 does not recognise the receivables of the units included in the budget revenue which are recognised in account 221.
Account 201 shall be charged for the claims and claims arising and for the payment and reduction of liabilities, and shall be deemed to be the liability arising and the repayment and reduction of claims and claims.
The detailed records of account 201 may be carried out according to the breakdown of the budget classification and should ensure that national and foreign claims and liabilities can be established according to individual counterparties.
Account 201 can have two balances. Saldo Wn means the state of receivables and claims, and the balance of Ma-the state of the liabilities.
30) Account 221-"Receivables for budget revenue"
Account 221 shall be used to record the receivables of the entities in respect of budget revenue.
The Wn page of account 221 recognises the fixed amounts receivable in respect of the budget revenue and the repayments of overpayments.
Accounts 221 are included in the accounts receivable from the account of the budget revenue and the write-offs (reduction) of the receivables.
Account 221 also includes claims for taxes levied by the competent authorities. The records of this title may be made at the end of the reporting periods on the basis of the reports on the tax records (arrears and overpayments).
The specific records to account 221 should be carried out in accordance with the debtors and the divisions of the budget classification and the budgets for which the accounts relate.
Account 221 may show two balances. The balance shall mean the state of the receivables due to the budget revenue and the balance of the credit balance of the budgetary unit in respect of the overpayments in those revenue.
31) Account 222-"Settlement of budget revenue"
Account 222 shall be used to record the accounts of the budget revenue unit.
On the Wn page, accounts 222 are recognised as budget revenues transferred to the budget, in correspondence with account 130.
On the Credit side of the account 222 is recognised in the course of the financial year, the periodic or annual rebooking of the realised budget revenue to account 800, on the basis of the budget reports.
Account 222 may show the balance of Ma, which means the state of the budget revenue carried out but not transferred to the budget.
The balance of account 222 is liquidated by booking a transfer to the budget of the budget revenue collected, but not transferred by the end of the year, in correspondence with account 130.
(32) Account 223-"Settlement of budgetary expenditure"
Account 223 shall be used to record the settlement of budgetary expenditure effected by the entity, including expenditure in the context of co-financing of programmes and projects carried out from European funds.
On the Wn page, account 223 is recognised in particular:
1) during the financial year, interim or annual transfers, on the basis of budget reports, realised budgetary expenditure, including the expenditure of the State budget in the framework of co-financing of programmes and projects implemented from European measures to account 800;
2) periodic cash transfers to cover budget expenditure and expenditure in the co-financing of programmes and projects implemented from European funds, in correspondence with account 130.
The Credit 223 page shall include in particular:
1) periodical receipts of cash received to cover budget expenditure, including expenditure of the state budget in the framework of co-financing of programmes and projects implemented from European funds, in correspondence with account 130;
2) periodic receipts of cash earmarked for lower-grade disposers, in correspondence with account 130.
The total budget units in account 223 shall also include operations related to the flow of European funds to the extent that the funds constitute the income of local government units.
Account 223 may show the balance of Ma, which means the state of cash received to cover the budget expenditure, but not used until the end of the year.
The balance of account 223 is wound up by booking a transfer to the account of a senior cash fund not used until the end of the year, in correspondence with account 130.
33) Account 224-"Settlement of budgetary grants and payments from the budget of European measures"
Account 224 is used to register the settlement by the body of the grant of the budgetary grants, as well as to the records of the clearing by the managing authorities and the intermediary payments from the budget of the European funds.
The Wn page of account 224 shall include in particular:
1) the value of the subsidies provided by the Doctors ' Body, in correspondence with account 130;
2) the value of payments made to the beneficiaries by Bank Gospodarstwa Krajowego, in correspondence with accounts 227 or 230.
The Credit page 224 includes, in particular, the following:
1) the value of the grants recognized as used and settled, in correspondence with account 810;
2) the value of the payment from the budget of the European funds recognised as cleared, in correspondence with the accounts 810 or 230;
3) the value of the grants returned in the same financial year, in correspondence with account 130.
The detailed accounts to be kept under account 224 should ensure that the value of the grants received and the advances for payments from the budget of the European appropriations by units and the purpose of the appropriations are available.
Cleared and reimbursable grants, which the subsidising body includes in the budget revenue, are accounted for in account 221.
34) Account 225-"Budgants with budgets"
The 225 account is used to register settlement accounts with the budgets, in particular, for grants, taxes, surpluses, overpayments in the accounts with budgets.
The Wn page of the 225 account includes the overpayments and payments to the budget, and on the Credit side of the budget and the contributions to the budgets.
The specific records of account 225 should ensure that the accounts and liabilities can be determined according to each of the titles of the accounts with the budget separately.
An account of 225 can have two balances. Saldo Wn is the state of receivables and the balance of Ma-the state of the commitments to the budgets.
(35) Account 226-"Long-term budgetary receivables"
Account 226 is used for records of long-term receivables or long-term accounts with the budget.
The Wn account of 226 accounts for long-term receivables, in correspondence with account 840, as well as the transfer of short-term receivables to long-term debts, in correspondence with account 221.
In particular, there are 226 accounts for the transfer of long-term receivables to the short term in the amount of the instalments due for the year, in correspondence with account 221.
Account 226 may show a balance of Wn, which means the value of long-term receivables.
The specific records to account 226 should ensure that the balance of the individual budget receivables can be determined.
36) Account 227-"Settlement of expenditure from the budget of European funds"
Account 227 shall be used to register and account for expenditure from the budget of the European funds included in the European spending plan.
The Wn page of account 227 shall include, in particular, during the financial year, the periodic or annual transfer of expenditure from the budget of the European funds on the basis of the budget reports to account 800.
The Credit page of the 227 accounts shall include, in particular:
1) the impact of European funds received to cover expenses in connection with the implementation of programmes and projects financed from these measures, in correspondence with account 138;
2) rebooking of the amount of the regulated obligation to the contractor (recipient) on the basis of information from the Bank Gospodarstwa Krajowego on the payment to the account of the contractor (the recipient), in correspondence with the accounts of the team 2;
3) in the coordinating, managing or intermediate bodies-the value of the payments made by Bank Gospodarstwa Krajowego to the beneficiaries for the expenditure included in the financial plans of these institutions, in correspondence with account 224.
37) Account 228-"Settlement of funds from non-reimbursable foreign sources"
Account 228 shall be used for the registration and settlement of funds from non-reimbursable foreign sources other than European funds.
The Wn page of account 228 shall include in particular:
1) periodic or annual transfer of executed expenses from non-reimbursable foreign sources, in correspondence with account 800;
2) transfer of funds to cover expenses made from foreign sources not repayable to other units, in correspondence with account 137.
The accounts page 228 shall include in particular the impact of the funds received to cover expenditure from non-reimbursable foreign sources or for other entities, in correspondence with account 137.
The detailed accounts to be kept under account 228 should make it possible to establish the state of accounts of funds from non-reimbursable foreign sources, broken down by source of origin.
38) Account 229-"Other public-law accounts"
Account 229 is used for records, other than with budgets, public accounts and, in particular, social security and health insurance.
On the Wn page, account 229 accounts for receivables and repayment and reduction of liabilities, and on the Credit side of liabilities, repayment and reduction of receivables from public-law accounts.
The detailed records of account 229 should provide for the possibility of establishing the status of claims and liabilities according to the titles of the accounts and of the entities with which the accounts are made.
Account 229 can show two balances. Saldo Wn is the status of the receivables, and the balance of the credit is a liability.
39) Account 230-"Set-up with the budget of European funds"
The 230 account shall be used to record operations related to decisions or grant agreements concluded by the coordinating, managing or intermediate bodies with beneficiaries implementing projects financed from the budget of the European funds. Account 230 shall be entered in the accounts where the expenditure on the implementation of the projects is not included in the financial plans of those institutions.
In particular, the value of the payments from the budget of the European funds recognised as cleared in correspondence with account 224 shall be accounted for on the Wn account of 230.
The account of the 230 accounts shall include, in particular, the value of payments made to the beneficiaries by Bank Gospodarstwa Krajowego, in correspondence with account 224.
40) Account 231-"Compensate payments"
Account 231 shall be used to register the accounts with employees and other natural persons in respect of cash payments and benefits in kind, in accordance with separate provisions, to remuneration, and in particular claims for work carried out on behalf of the basis of the employment relationship, contract of contract, contract of work, agency contract and other contracts in accordance with separate regulations.
On the Wn page, account 231 is recognised in particular:
1) cash payments or payroll transfers;
(2) payment of advances against remuneration;
3) the value of the issued benefits in kind included in the remuneration;
4) the deductions of the remuneration charged to the worker.
The credit page 231 recognises the liability of the unit from the remuneration.
The detailed records of account 231 should provide for the possibility of establishing the amounts of remuneration and remuneration payable in respect of the remuneration and the liabilities.
The account 231 may show two balances. Saldo Wn is the state of receivables, and the balance of Ma is the liability of the unit in the remuneration.
41) Account 234-"Other set-up with employees"
Account 234 is used to register claims, claims, and liabilities to employees in other titles than salaries.
The Wn page of account 234 shall include in particular:
1) paid to the employees of the advance and the sums to settle for the expenses charged by the unit;
2) receivables from employees on the title of payments made by the unit of benefits for payment;
3) claims on loans from the establishment of the social benefit fund;
4) receivables and claims from employees on shortages and damages;
5) the obligations paid to employees.
The credit for a 234 account shall be recognised in particular:
1) expenses incurred by employees on behalf of the entity;
2) settled advances and repayments of cash;
3) receipts of receivables from employees.
Advances paid to employees in foreign currency may be recognised, until their settlement, in the equivalent of the Polish currency determined on payment of the advance payment.
The detailed records of account 234 should provide for the possibility of establishing the status of claims, claims and liabilities according to the titles of the accounts.
Account 234 can show two balances. Saldo Wn means the state of receivables and claims, and the balance of Ma-the state of the liabilities to employees.
42) Account 240-"Other Accounts"
Account 240 is used for records of domestic and foreign receivables and claims and liabilities not included in the accounts in the 201-234 accounts. Account 240 can also be used in the register of loans and various types of settlements, as well as short-and long-term receivables of special-purpose funds.
The Wn page of the 240 accounts receivable the resulting receivables and claims, and the repayment and reduction of liabilities, and the Credit side of the liabilities, and the repayment and reduction of receivables and claims.
The detailed records of the 240 account should ensure the establishment of settlement, claims and settlements from individual titles.
A 240 account can have two balances. Saldo Wn means the state of receivables and claims, and the balance of Ma-the state of the liabilities.
42a) Account 245-"Impacts for Clarification"
The account shall be used for the records of the paid-in and the unexplained amounts receivable in respect of the budget revenue.
The Wn page of the 245 accounts shall include, in particular, the amounts of the payments explained and their reimbursements.
In particular, the amount of unexplained contributions shall be recognised on the credit page of 245 accounts.
The account 245 may show the credit balance, which means the state of the unexplained contributions.
43) Account 290-"Receiving write-offs"
Account 290 is used to record the write-off of receivables.
The Wn page of account 290 includes a reduction in the value of the write-down of the accounts receivable and on the credit page an increase in the value of the write-off of the accounts receivable.
The account balance 290 means the value of the write-off of accounts receivable.
44) Team 3-"Materials and Goods"
The accounts of the team 3 "Materials and Goods" serve in the stock records of materials (accounts 310 and 340) and goods (accounts 330 and 340) and the settlement of the purchase of materials, goods and services (account 300).
Accounts 310 and 330 shall keep records of the stocks of materials and goods contained in the warehouses of their own and foreign units at purchase prices, if the costs associated directly with the purchase are deducted in costs during the period of their incurrence.
Receipts, revenues and stocks of materials and goods in accounts 310 and 330 shall be valued at the standard price or at purchase or purchase prices. Where the standard price differs from the actual price, the deviations from the actual prices in the 340 account shall be distinguished. Deviations are settled in accordance with the rules set out in the target chart of accounts.
The detailed records of accounts 310 and 330 should ensure that stocks can be determined according to the places of their finding and the persons to whom they are entrusted and, in respect of stocks of the material and goods covered by the records, quantity and value-also according to their respective types and groups.
45) Account 300-"Purchase settlement"
Account 300 is used to register the settlement of the purchase of materials, goods (groceries), works and services, and in particular to determine the value of materials, goods on the road, and the value of unbilled deliveries.
On the Wn 300, the account shall be accounted for:
1) invoices of domestic and foreign suppliers, including the input tax on goods and services, hereinafter referred to as "VAT";
2. VAT, excise duty, customs duty on importation.
There are 300 accounts on the credit side of the page:
1) the value of the delivered supplies and services;
2) accrued VAT to the settlement with the tax office either directly or after the fulfilment of certain conditions;
(3) accrued VAT which is not repayable or deductible from tax due, on the components of the working assets, increasing their value or chargeable to the relevant costs or the accruals of the accrued active costs;
4) accrued VAT non-refundable or deductible from tax due, on fixed assets, investment started and intangible assets, increasing their value.
The 300 account can also be used to account for:
1) deviations from standard prices, from actual purchase prices or purchase prices;
2) the purchase costs included in the invoices of the suppliers;
3) the handling fees charged by the customs office at the import;
4) shortages, damages and surpluses in transport;
5) complaints (rectification) regarding suppliers ' invoices.
An account of 300 may show two balances. Saldo Wn means the state of supply on the road (materials and goods on the way), and the balance of Ma-the state of supply or non-billed services.
46) Account 310-"Materials"
The 310 account is used to record the inventory of materials, including packaging and waste, contained in own and foreign warehouses, and in its own and foreign storage.
The Wn page of account 310 includes increasing the amount and stock status of the materials, and on the Credit side of the material reduction.
Account 310 may show the balance of the Wn, which expresses the stock status of the materials, at purchase prices, acquisitions or at fixed standard prices.
47) Account 330-"Towers"
Account 330 is assigned to the inventory of goods inventory.
The records in this account include the goods both in their own warehouses, points of sale, break points, as well as in foreign warehouses and outbreaks of foreign warehouses.
The Wn page of account 330 is recognised as an increase in the quantity and stock value of the goods, and on the Ma-side of the reduction.
Account 330 may show the balance of the Wn, which means the state of the stock of the goods at the purchase price, the acquisition or at fixed standard prices.
48) Account 340-"Deviations from the standard prices of materials and goods"
The 340 account serves to register the differences between the standard price of the materials, goods and groceries established at the level of the purchase, purchase or sale price and their actual purchase price or acquisition.
On the Wn side of the account 340, the debit and credit deviations are accounted for, and credit deviations and debit deviations are on the credit side.
The specific records to account 340 shall ensure at least a breakdown of the deviations on the materials, goods and foodstuffs, with any further breakdown by stock group.
In retail units and catering establishments which are taxable persons of VAT, which exclusively keep stock records at sales prices, the credit deviations of the credit deviations in the accounts must be distinguished from the records of the the planned margin and the reserved VAT.
Account 340 may show the balance of Wn and Ma, which means the state of deviations concerning the stocks of materials and goods included in the accounts 310 and 330.
49) Team 4-"Costs by Type and Their Clearance"
Team accounts 4 "Costs by type and their settlement" are used to records the costs in the generic arrangement and their settlement. The costs incurred shall be recognised in the accounts at the time of their creation, irrespective of the time limit for their payment. A reduction in the costs previously incurred shall be made on the basis of the cost correction documents (e.g. correcting invoices).
It does not book on the accounts of a team of 4 costs financed, according to separate provisions, from the special-purpose and other funds and the costs of investment, the remaining operating costs and the cost of financial operations.
The detailed accounts for the accounts of Team 4 shall be carried out in accordance with the breakdown of the financial plan's classification and the overruns adapted to the needs of the planning, analysis and in such a way that financial statements, budget reports or reports are drawn up. other reports specified in the separate provisions of the individual unit.
50) Account 400-"amortization"
The 400 account shall be used to record the credited depreciation allowances from fixed assets and intangible assets, from which the write-downs shall be effected gradually at amortisation rates.
The Wn page of the account 400 accounts for the amount of depreciation charged and the account has 400 accounts for any reduction in depreciation allowances and the transfer at the end of the year of the account balance to the financial result.
The 400 account may be shown during the financial year of the balance of the Wn, which expresses the amount of depreciation costs incurred. The balance of the account 400 is transferred at the end of the financial year to an 860 account.
51) Account 401-"Use of materials and energy"
A 401 account is used to record the cost of material and energy consumption for the purposes of primary, auxiliary and general management.
The Wn page of account 401 recognises the costs incurred in the use of materials and energy, and a 401 account has a reduction in the costs incurred for material and energy consumption and on the balance sheet date for the transfer of the balance incurred during the year of the costs of the consumption of materials and energy on account 860.
52) Account 402-"Foreign Services"
An account of 402 is used to register the costs of foreign services performed for the purposes of the entity's core business.
The Wn page of account 402 recognises the costs of foreign services and on the page has accounts 402 includes a reduction in the costs incurred and on the balance sheet date shifting the costs of foreign services to an account of 860.
53) Account 403-"Taxes and Fees"
Account 403 serves to register in particular the costs of excise duty, property tax and means of transport, civil law tax and tax charges, and notarial fees, fees and charges treasury and administrative fee.
The Wn side of the account shall cover the costs incurred from the above mentioned above. titles, and on the Credit side is recognised as a reduction in costs incurred and at the balance sheet date-shifting the costs from this title to an account of 860.
54) Account 404-"Salaries"
The account 404 serves to register the costs of the primary activity for the remuneration of employees and other natural persons employed on the basis of a contract of employment, contract of order, contract of work, agency contract and other contracts according to separate provisions.
The Wn site accounts for the amount due to employees and other natural persons of gross remuneration (ie. without deductions from the various titles carried out on the payroll).
On the Credit page, corrections have been made to the previously recorded costs of the basic salary and the balance sheet date shall be transferred to an account of 860.
55) Account 405-Social Insurance and Other Benefits
Account 405 is used to register the costs of a basic activity for various types of benefits to employees and individuals employed on the basis of a contract of employment, a contract of work and other contracts which are not included in the remuneration.
The Wn page of the 405 account shall cover the incurred social security costs and benefits for employees and natural persons employed on the basis of a contract of employment, a contract of work and other contracts which are not included in the remuneration.
The Credit page includes a reduction in social security costs and benefits for employees and individuals employed on the basis of a contract of employment, a contract of work and other contracts, and on the balance sheet date it is transferred to the account 860.
56) Account 409-"Other generic costs"
The 409 account is used to record the costs of the primary activity that are not eligible for inclusion in the 400-405 accounts. This account shall include, in particular, reimbursements for expenditure for the use of private cars for staff members, costs of domestic and foreign business trips, property and personal insurance costs, accidents at the event of accidents at the work and other costs not included in the costs of financial activities and other operating costs.
The Wn side of the account shall cover the costs incurred from the above mentioned above. titles, and on the page it has a reduction and at the balance sheet date shall be accounted for the transfer of the incurred costs to the account 860.
57) Account 490-"Cost settlement"
Account 490 in the non-account units of Team 5 "Costs by activity types and their settlement" is used to include the following:
1) in correspondence with the account 600 "Products ready and semi-finished" values manufactured and accepted into the warehouse of finished goods and production not completed by net sales prices;
2) in correspondence with account 640 "Interperiodic calculations of costs" of costs settled in time (in later periods), which were included in the accounts: 400, 401, 402, 403, 404, 405, 409 in the value of the incurred;
3) the reduction of the accruals of accrued costs and provisions created for costs, in correspondence with account 640 "Intercourse expenses";
4) the costs collected in the account 700 and the costs not included in the products and goods sold, but directly chargeable to the financial result and the possible costs of purchasing and selling the goods and materials included in the accounts: 730 and 760.
In the units that run the Team 5 account, the 490 account is used to:
1) transfer to the accounts of Team 5 and Team 6 simple costs, collected during the reporting period in accounts: 400, 401, 402, 403, 404, 405, 409;
2) a transfer to account of 640 costs settled in time, which were included in the accounts: 400, 401, 402, 403, 404, 405, 409 in the value of the incurred;
3) the inclusion of the total amount of the costs of obtaining the revenue collected in the accounts of Team 7.
The Wn page of account 490 is recognised as follows:
(1) the own cost of the products sold corresponding to the actual cost of manufacture of the products sold, in correspondence with the relevant account of Team 7, and the costs not included in the value of the products, but chargeable to the financial result of the period in question, Correspondence with the relevant Team 5 account (management costs, commercial costs and selling expenses);
2) reduction of accruals accounts, in correspondence with account 640.
On the credit side of account 490, the incurred generic costs are recorded, included in the accounts: 400, 401, 402, 403, 404, 405, 409, and non-settled in time, in correspondence with the relevant account of Team 5, and for future periods, in Correspondence with account 640.
The Wn page of account 490 also includes, in correspondence with account 760, revenues from the sale of internal products and on the Wn page or has changes in the state of products caused in particular by random events, shortages or surpluses.
These bookings may be made on an ongoing basis, simultaneously with the records on the accounts of teams 5, 6 and 7, or periodically, in total equal to the difference between the amount corresponding to the change in the state of products and the balance of the account 490.
Saldo Wn or has an account of 490 means a change in the stock of finished products, unfinished production and accruals of accrued expenses at the end of the year in relation to the beginning of the year.
The balance of the account 490 is transferred at the end of the financial year to the account 860.
58) Team 5-"Costs by Type of Activity and Their Settling"
Team accounts 5 "Costs by activity type and their settlement" are used to register and settle costs in a calculation system.
It shall not be included in the accounts of a team of 5 costs financed, in accordance with separate provisions, from the special-purpose and other funds and the costs of investment, the other operating costs and the costs of financial operations.
A team 5 account is recommended to run when:
1) the nature, size of the activity or organization of the entity shall require that the cost structure of the different types or varieties of its activity be determined, including at the place where they are formed;
2) in the unit are manufactured products, the cost of which is subject to calculation.
The Wn page of the Team 5 accounts shall be recognised as follows:
1) incurred generic costs previously included in the accounts: 400, 401, 402, 403, 404, 405, 409, in correspondence with the account has accounts 490;
2) the costs settled in time, in correspondence with the Party has accounts 640;
3) the issue of semi-finished products for production in units which keep their records of quantity and value, in correspondence with the account of the account 600.
The Has Team 5 Accounts page is recognised as follows:
1) the actual cost of the manufactured finished products (Wn account 580 or Wn account 700) if after the end of the manufacture of the products they include them for the marketed production (including for their own needs);
2) the income of semi-finished units in units that keep their records of quantitative and value (Wn account 600 or 580);
3) costs included as a result of the financial result of the current period, but not included in the cost of own products (commercial costs, management costs and sales costs-Wn account 490);
4) costs to settle in time (Wn account 640).
On the Wn page of team 5 accounts, and at the same time, on the Credit page of the other accounts, Team 5 accounts for the benefits of each individual activity.
At the end of the financial year, Team 5 accounts (except for the accounts 550 and 580) may show the Wn balances, which indicate production in progress, in units that keep a record of half-factory in account 600 or production not completed in the record keeping units Semi-fabricated on team 5 accounts.
59) Account 500-'Costs of Primary Activity '
The 500 account is used to record the cost of the core business.
The Wn page of the account 500 accounts for the costs of the core business.
The accounts of the 500 accounts are accounted for by the costs of the basic business (the value of the products manufactured, the costs of selling, the commercial costs).
The 500 account may be kept in a detailed account allowing:
1) to determine the cost of each type of basic activity, with a further breakdown of the costs:
(a) included in the value of the products produced and the production not completed,
(b) debiting the financial result of the reporting period, and in particular selling, trading costs;
2) determination of the structure of the costs of the basic activity by calculation position.
At the end of the year, the balance of the account 500 may show the state of production not finished (in progress).
60) Account 530-'Costs of ancillary activities '
The 530 account is used to records the cost of activities carried out by the units of the entity whose main purpose is:
1) the provision of services, in particular transport services, hardware, refurbishment, on behalf of other cells of this unit, including in the case of cells performing the primary activity;
2) manufacture for own needs of energy unit and materials;
3) exercise in its own scope of investment;
4) complete other auxiliary functions (canteens, dwellings, social facilities).
The rules for the operation of the 530 account and the keeping of the detailed accounts are analogous to the 500 account.
At the end of the year, the balance of the account shows the value of production not completed (in progress).
61) Account 550-"Board costs"
Account 550 serves to register the separate costs related to the management of the entity as a whole (administrative costs) and general costs of the entity as a whole (in particular, maintenance of the site, industrial guard and fire).
The Wn page of the account 550 includes simple costs and complex costs, in particular the costs of ancillary activities, as well as the consumption of materials, goods and products for representation and advertising.
The Credit page of the account 550 accounts for the transfer of the costs of the management of the board to the account 490.
Account may be taken of the account of the 550 specific records enabling the structure of the management costs to be determined in a way that facilitates their analysis and control.
Account 550 may not show the balance at the end of the year.
62) Account 580-"Business Cost Settlement"
Account 580 is used to compare the cost of manufacturing of individual products or their groups with the value of the manufactured products expressed in the standard prices.
On the Wn page of the account 580 shall be accounted for, in correspondence with the respective accounts of Team 5, the actual cost of production of the products, and on the Ma's website the value of these products in the standard prices, in correspondence with the corresponding accounts of the team 6 or 7.
The difference between the value of the products determined in the actual cost of manufacture and in the standard prices shall be, as a deviation from the standard prices for the products, a transfer to an account of 620 or 700.
It is unnecessary to account for a 580 account if the actual cost of manufacturing of the finished products does not require its application.
You may not be able to keep a detailed account under the 580 account.
Account 580 may not be able to show the balance at the end of the year.
63) Team 6-"Products"
Team 6 accounts "Products" are used to record products produced by the unit and the costs settled over time.
64) Account 600-"Fabricated products and semi-finished products"
An account of 600 shall be used to record the stocks of finished goods and of the works and services completed, but not sold until the end of the reporting period, and of semi-finished products in units that keep their records quantifiable.
If revenues, revenues and stocks of products are valued at standard prices and the standard price is different from the actual cost of production, the difference between the standard price and the actual cost must be distinguished from the 620 account. Product manufacture.
The Wn page of the 600 account includes increasing the quantity and value of the product condition, and on the Credit side of the reduction.
The detailed accounts to be carried out to account 600 should ensure that stocks can be determined according to the places of storage and the persons to whom it is entrusted and, in respect of stocks of products covered by the quantitative and value records, -also according to their respective types and groups.
The account 600 may show the balance of the Wn, which expresses the state of stocks of finished products and possibly semi-fabricated products.
65) Account 620-"Deviations from the price of standard products"
The 620 account is used to record the difference between the standard price of the products and their actual cost of production.
On the Wn page of the 620 account, the resulting debit deviations and credit deviations are accounted for and the credit deviations and the settlement of debit deviations are included in the Credit page.
The specific records of the 620 account should ensure that deviations are divided into finished goods and semi-finished products.
The account 620 may show the balance of Wn or Ma, which means the state of deviations of the inventory of products, correcting their carrying amount.
(66) Account 640-"Interperiod costs"
Account 640 is used to record the cost of future periods (active accounts) and provisions for the expenses of future periods (passive accounts).
The Wn page of account 640 recognises the simple and complex costs incurred during the reporting period, and on future periods, and the expenses incurred during the reporting period for which they were created during the periods of the previous reserve.
The Has accounts of 640 accounts for the creation of a reserve for the expenses of future periods and an advance to the costs of the reporting period of costs incurred in previous periods.
The specific records kept in the 640 account should make it possible to establish:
1) the amount of these purchase costs, which are subject to settlement in time;
2) the amount of other accruals of accrued costs with a further breakdown by their titles.
The balance of the Inner account of 640 expresses the costs of future periods, and the credit balance-reserves for the expenses of future periods.
67) Team 7-"Revenue, Revenue and Costs"
Team accounts 7 "Revenue, income and costs" are used to register:
1) the revenues and costs of their achievement for the sale of products, goods, revenues and costs of financial operations and other revenues and operating costs;
2) taxes not included in the account 403;
3) grants and subsidies received, which affect the financial result, and the grants provided.
The detailed accounts shall be carried out in accordance with the position of the financial plan and, where appropriate, for planning, analysis and reporting and calculation of taxes.
68) Account 700-"Sales of products and cost of their manufacture"
An account of 700 is used to register the sales of products (finished and semi-finished goods and works and services) of their own business to foreign units and the financial activities of the separate entity and the cost of their production.
On the Wn page of the account 700, the cost of manufacturing of the sold products is accounted for, including the actual cost of manufacturing, for which the value of the products in the standard prices, adjusted for the deviation from the standard prices, is also considered, in correspondence with the The accounts are 500, 530, 580, 600, 620, or 490.
The debit page 700 includes sales revenue, in correspondence with accounts primarily of teams 1 and 2, and possibly 0 and 8 and 4 or 5.
Specific records to account 700 should ensure that the sales are distributed according to the rules of the tax dimension and the subsidies due and according to the items and sales directions.
At the end of the financial year:
1) the proceeds from the sale to the account of the account 860;
2) the cost of sold products to the Wn page of account 490, crediting the account 700.
At the end of the year account 700 does not show the balance.
69) Account 720-"Revenue from budget revenue"
Account 720 is used for records of revenue from the budget revenue directly related to the principal activity of the entity, in particular income, including taxes, contributions, fees, other revenue of the state budget, units local government and other entities, due on the basis of separate laws or international agreements.
On the Wn page of the 720 accounts, the budget revenue is recorded and the accounts have 720 accounts on the budget revenue basis.
The specific records of the 720 account should ensure that the revenue for the budget revenue is extracted according to the position of the financial plan.
In the field of taxation and non-tax revenue, the detailed accounting rules are carried out in accordance with the rules of tax accounting, whereas in the case of taxes levied by other bodies, the detailed accounts constitute reports on income. the budget drawn up by these authorities.
At the end of the financial year, the balance of the account 720 is transferred to an account of 860.
At the end of the year the account 720 does not show the balance
70) Account 730-"Sale of goods and value of their purchase"
Account 730 is used to register the sales of goods and the value of their purchase.
On the Wn website, the value of the goods sold at the purchase price (purchase price), in correspondence with accounts: 330 and 340; at the purchase price (acquisition) is also considered to be the standard price adjusted for the deviation from that price.
The 730 account has an income from the sale of the goods, in correspondence with the accounts first of all, teams 1 and 2, and the band 0 and 8 or 4 and 5.
VAT taxpayers are not obliged to use the cash storage banks on the side they have accounts for 730 revenues (trade fairs), including the tax on the sale of goods. The tax due on goods and services included in the fair is subject to the rebooking of Wn account 730, has an account of 225.
At the end of the financial year:
1) the proceeds from the sale of the goods to the account has an 860 account (Wn account 730);
2) the value of the goods sold in the purchase price to the Wn page of the 860 account (Has a 730 account).
At the end of the year account 730 does not show the balance.
71) Account 740-"Dotations and investment funds"
Account 740 serves to register grants received from the budget of the local government unit and other means to finance the activities of the primary local government units and the cash earmarked for investments collected on the separate bank account of the state and local government units engaged in educational activities.
The account 740 does not recognise the grants received for the financing of the investment.
On the Wn page of the 740 account is recognised:
(1) grants transferred to the financing of the primary activities of the self-governing branches of the local budget establishments, in correspondence with account 131 or 240;
2) monetary measures of the local budgetary establishments and the revenue collected by the budgetary units on the allocated account used or intended to finance the investment, in correspondence with an account of 800 or 840;
3. reimbursement of unused, unduly collected or misused grants, in correspondence with an account of 131 or 225.
The 740 Credit Accounts page is recognised as follows:
1) during the year-grants actually received, in correspondence with account 131, or grants due, if their amount is due to the regulations, in correspondence with account 225;
2) at the end of the reporting period-grants due, resulting from the provisions of law or confirmed by the docking body, or if the grant due for a given year has entered the account of the entity in the following period until the date of preparation of the report financial, in correspondence with account 225.
Detailed records should provide for the possibility of setting the amount of the grants for individual account titles.
At the end of the financial year, the account balance 740 closes with two balances, which are transferred:
1. the Wn balance shall mean the value of the grants transferred to the financing of the primary activity of the autonegative branches of the funds used or intended for the investment of the local budget facilities, to the Wn side of the 860 account;
2) The credit balance shall mean the value of the grants received for the financing of the primary activity, to the site has an account of 860.
At the end of the year, account 740 shows no balance.
72) Account 750-"Financial Revenue"
A 750 account is used to record financial revenue.
The Has Account 750 page recognises revenues from the financial operations, in particular the proceeds from the sale of securities, income from shares and shares, dividends and interest on granted loans, discount on purchase of bills, cheques foreign and securities, and interest on arrears in payment of receivables, positive exchange rate differences.
The specific records of the 750 account should ensure that the financial income for the shares in other business entities, the interest payable to the entity, is extracted.
At the end of the financial year, the financial revenues will be transferred to the account of the account 860 (Wn account 750).
At the end of the year, the account 750 shows no balance.
73) Account 751-"Financial charges"
The 751 account is used to record financial costs.
The Wn page of account 751 shall include, in particular, the value of the shares, shares and other securities sold, the interest on the bonds, interest on loans and loans, interest on default on payment of liabilities, except for fixed assets under construction, write-downers updating the value of receivables due to financial operations, discounting on the sale of bills of exchange, foreign cheques and securities, negative exchange differences, with the exception of incriminating fixed assets under construction.
The detailed accounts to account for the 751 account should ensure that the cost of the financial operations is distinguished-accrued interest on loans and default interest on liabilities.
At the end of the financial year, the costs of the financial operations are transferred to the Wn side of the 860 account (Has a 751 account).
At the end of the year, account 751 shows no balance.
74) Account 760-"Other operating income"
Account 760 is used to record revenue not directly related to the principal activity of the entity, including any other income than those subject to filing in accounts: 700, 720, 730, 750. In particular, the 760 Credit Accounts page is recognised as follows:
1) the proceeds from the sale of materials in the value of the purchase price or acquisition of materials;
2) revenues from the sale of fixed assets, intangible assets and fixed assets under construction;
3) written off-dated obligations, received damages, penalties, free of charge received, including by way of donations, assets redeemed at one time, property in kind, revenues of extraordinary value or which have occurred incidental;
4) the equivalent of depreciation write-off from fixed assets and intangible assets received free of charge by the local government, as well as from fixed assets and intangible assets, to finance of which the local government has received cash, in correspondence with the Wn side of the 800 account;
5) reduction of the state of products in correspondence with the Wn side of account 490.
At the end of the financial year, the remaining operating revenue is transferred to the account of 860, in correspondence with the Wn side of the 760 account.
At the end of the year account 760 does not show the balance.
75) Account 761-"Other operating expenses"
The 761 account is used to record costs that are not directly related to the core business of the entity.
In particular, the Wn page of the 761 account is recognised as follows:
1) the costs of achieving the remaining revenues in the value of the purchase price or the acquisition of materials
(2) penalties, written-off, write-offs and non-recoverable amounts, write-offs of claims, costs of contentious and enforcement proceedings, and free of charge transferred in kind, costs of extraordinary value or which have arisen incident.
The 761 account also serves-in the cost accounting units in the accounts: 400, 401, 402, 403, 404, 405, 409, 490 and team 5-to the records of the supplementary records made on the bands 5 and 6 for the increases or reductions in the state of the products (including cross-recurring costs), in correspondence with other accounts than account 490, account of teams 5 or 6, and account of the cost of own sales in band 7.
On the Wn page of the 761 account in the correspondence with the credit side of the 490 account, an increase in the condition of the products is recognised.
At the end of the financial year:
1) to the Wn page of account 490-the costs related to the purchase and sale of assets, if they are included in the account 761, in correspondence with the account has accounts 761;
2) to the Wn page of account 860-the remaining operating expenses, in correspondence with the party has accounts 761. At the end of the year account 761 does not show the balance.
76) (repealed)
77) (repealed)
(78) Team 8-"Funds, reserves and financial result"
Team 8 accounts are used to record funds, financial results, budget grants, reserves and accruals of accrued income.
79) Account 800-"Company Fund"
An account of 800 shall be used to record the balance of the unit's fixed and working assets and their changes.
On the Wn side of the account, 800 accounts for a reduction in the fund, and on the Ma-its increase, in accordance with the separate regulations governing the financial economy of the entity.
The Wn page of the 800 accounts shall be recognised in particular:
1) rebooking of the balance sheet loss of the year last from the account 860;
2) rebooking, under the date of the budget report, carried out budget revenues from account 222;
3) rebooking, at the end of the financial year, of budget grants and budget appropriations used for investments from account 810;
4) differences in the updating of the valuation of fixed assets;
5) the value of sold, free of charge transferred and contributed in the form of a contribution of non-monetary assets (contribution) of fixed assets, intangible assets and fixed assets under construction;
(6) the value of the liabilities taken over from the liquidated units;
7. the value of the assets transferred in the context of central supply;
8) the equivalent of depreciation write-off from fixed assets and intangible assets received free of charge by the local government, as well as from fixed assets and intangible assets, to finance of which the local government has received cash, in correspondence with the account has 760 accounts.
The Credit 800 page shall include, in particular, the following:
1) rebooking of the balance sheet profit of the year last from the account 860;
2) rebooking, under the date of the budget report, carried out budget expenditure from account 223;
3) rebooking, under the date of the budget report, carried out expenditure of European funds from account 227;
4) the periodic or annual transfer of executed expenses from foreign sources not subject to reimbursement from account 228;
5) the impact of resources allocated to finance investments;
6) differences in the updating of the valuation of fixed assets;
7) free of charge receipt of fixed assets, intangible assets and fixed assets under construction;
(8) the value of the assets taken over from the liquidated units;
9) the value of the shares and shares;
(10) the value of the assets received under the central supply.
The specific records of the 800 account should provide the possibility of establishing the reasons for the increase and the reduction of the unit's fund.
Account 800 shows at the end of the year the credit balance, which means the state of the fund of the entity.
80) Account 810-"Budgetary grants, payments from the budget of European funds and funds from the budget for investments"
The 810 account is used to register budgetary grants, payments from the budget of European funds, and funds from the budget for investments.
The Wn page of the 810 account is recognised as follows:
1) the value of the grants transferred from the budget in the part deemed to be used or settled, in correspondence with account 224;
2) the value of the payment from the budget of the European funds recognised as cleared, in correspondence with account 224;
3) the equivalent of expenditure effected by budget units from budget appropriations for financing: fixed assets under construction, purchase of fixed assets and intangible assets.
On the side of the account has 810 accounts accounted for, in the end of the year, the balance of the account 810 to the account of 800.
At the end of the year, account 810 shows no balance.
81) Account 820-"Financial Result Settlement"
The 820 account shall be used to record the accounts of the financial result of the local budgetary establishments and the surplus of the revenue of the budgetary units engaged in educational activities.
The Wn page of the 820 accounts shall include the payments made or due to the budget from the surplus of the local government budget and the surplus of the revenue of the budgetary units engaged in educational activities.
The 820 account page displays the transfer of the account balance in the next year to the account 800.
82) Account 840-"Reserves and settlements of income accruals"
An 840 account is used to record income that is included in future periods and other accruals and reserves.
The 840's Account has an account of creating and increasing a reserve, and a reduction or resolution on the Wn site.
The 840 Credit page also includes the creation and increase of accruals of accrued income, and on the Wn site, their settlement by crediting them to the revenue of the financial year.
The detailed records of the 840 account should be able to establish the following:
1) reserves and reasons for its increases and reductions;
2) the settlement of accrued income from individual titles and the reasons for their increases and reductions.
An 840 account may list the credit balance, which means the state of reserves and accruals of accrued income.
(83) Account 851-"Social benefit fund"
An account of 851 is used for state records and increases and reductions in the social benefit fund.
The funds of this fund, which are distinguished in a special bank account, shall be entered in the account 135 "Accounts of special purpose funds". Other assets shall be accounted for in the respective accounts of the core business (with the exception of the costs and revenues to be financed by the Fund).
The specific records to account 851 shall allow for the extraction of:
1) the state, the increases and reductions of the social benefit fund, broken down by source of increases and directions of reduction;
2) the amount of the costs incurred and the amount of the revenue received by the various types of social activities.
Saldo has an account of 851 expresses the state of the social benefit fund.
84) Account 853-"Customs Funds"
Account 853 shall be used for records of the state, increases and reductions of the special-purpose funds and other special purpose funds.
The Wn page of the account 853 includes costs and other than costs of reducing funds, and on the Credit side of the company's revenue and other increase in funds.
The specific records to account 853 should allow for the establishment of increases and reductions and the state of each Fund separately.
The balance of the account 853 expresses the state of the special-purpose funds and other special purpose funds.
85) Account 855-"Fund of property of liquidated units"
The 855 account serves to register the balance of property of liquidated state-owned enterprises, municipal or other organizational units, taken over by the founding and supervising bodies.
The Wn website recognises a reduction in the fund for the sale of property or its liquidation, and on the Ma-state of the fund and its increase in the value of the property of liquidated companies or other organisational units, fixed at the basis of the balance sheets of these units, in correspondence with account 015.
The balance of the account 855 expresses the state of the assets of the liquidated companies or other organisational units, taken over by the founding or supervisory body, and not transferred to the companies, other organisational units or not taken into account own needs, or value of property sold, but not yet paid.
86) Account 860-"Financial Result"
An 860 account is used to determine the financial result of an entity.
At the end of the financial year on the Wn page, account 860 shall be accounted for the sum of:
1) incurred costs, in correspondence with the account: 400, 401, 402, 403, 404, 405 and 409;
2) the reduction of the state of products and accrued accounts in relation to the state at the beginning of the year, in correspondence with account 490, in the units applying this account;
3) the value of the sold goods in the purchase price or acquisition, in correspondence with account 730, and the materials, in correspondence with account 760;
(4) grants provided for the financing of the operations of the main self-balancing branches and for the investment of the local government units, in correspondence with account 740;
5) the costs of financial operations, in correspondence with account 751, and other operating costs, in correspondence with account 761;
6) mandatory reductions in the financial result, in correspondence with account 870.
At the end of the financial year, the 860 accounts shall be accounted for:
1) obtained revenues, in correspondence with the individual accounts of the team 7;
2) increases in the state of products and accrued accounts in relation to the state at the beginning of the year, in correspondence with account 490;
3) grants received for the financing of the core business, in correspondence with account 740.
The balance of the account 860 expresses at the end of the financial year the financial result of the unit, the balance of the Wn-net loss, the credit balance-net profit. The balance is transferred the next year to the 800 account.
87) Account 870-"Taxes and mandatory settlements with budget debiting the financial result"
The 870 account is used to record the mandatory reductions in the financial result from income tax.
On the Wn page of the 870 account, the resulting reduction in the result is recorded, in correspondence with account 225.
The detailed accounts for the 870 account shall be kept according to individual accounts with the budget.
At the end of the financial year, the balance of the account 870 is transferred to the Wn page of the 860 account.
2. Off-balance-sheet accounts
1) Account 970-"Payments from European funds"
The 970 account is used to register payments made by the Bank Gospodarstwa Krajowego from the funds of the European authorising officer from the account of the Minister of Finance.
The Wn page of account 970 recognises the value of the payment orders transferred by the institutions or other authorised entities to the Bank Gospodarstwa Krajowego for the implementation of the expenditure from the European funds.
On the Credit side of the account 970 is accounted for, on the basis of information from the Bank Gospodarstwa Krajowego about the payment to the account of the beneficiary, the entity authorized by the beneficiary or contractor (the recipient), the equivalent of the executed payments.
The 970 account may show the Wn balance, which means the value of the payment orders provided by the institutions or other authorised entities awaiting implementation by the Bank Gospodarstwa Krajowego.
2) Account 975-"Structural Expenditure"
Account 975 is used to record the value of the executed structural expenditure in units where the records of structural expenditure are not included in the analytical accounts kept up to the balance sheet accounts.
The records shall be kept according to the classification of structural expenditure in order to demonstrate the expenditure in the relevant report.
2a) Account 976-"Cross Charge Between Companies"
The account shall be used to register the amounts resulting from mutual accounts between the units in order to draw up the total financial statements.
3) Account 980-"Financial plan of budgetary expenditure"
The 980 account shall be used in the accounts of the budgetary expenditure of the budgetary appropriations available.
On the Wn page of the 980 account, the financial plan of the budgetary expenditure and its amendments shall be recognised.
The 980's Credit Accounts page is recognised as follows:
1) the equivalent of the budget expenditure effected;
2) the value of the plan for the following year's non-budgeting budget expenditure;
3) the value of the plan that is not implemented and has expired.
The detailed accounts for the 980 account shall be kept in detail in the financial plan of the budgetary expenditure.
Account 980 does not show the balance at the end of the year.
4) Account 981-"Financial plan of non-dismissive expenditure"
Account 981 is used in the accounts of the financial plan that does not lapse the budgetary expenditure of the budget.
On the Wn page of account 981, the financial plan of the unexpired budget expenditure is recognised.
On the Credit page 981, the following is accounted for:
1) the equivalent of the budgetary expenditure to be paid chargeable to the financial plan undecaying budgetary expenditure;
2) the value of the plan for the non-exhaustive budget expenditure in the unrealised or expired part.
The detailed accounts for the 981 account shall be carried out in the detail of the financial plan which does not expire in budget expenditure.
Account 981 does not show balance at the end of the year.
5) Account 982-"Plan of expenditure of European funds"
The 982 account shall be used to record the expenditure plan of the European appropriations available to the budget.
The Wn page of account 982 recognises the expenditure plan of the European funds and changes it.
The 982 Credit Accounts page includes, in particular, the following:
1) the equivalent of the expenditure effected by European funds;
2) the value of the plan that is not implemented and has expired.
The detailed accounts for account 982 shall be carried out according to the breakdown of the budget classification.
6) Account 983-"The commitment of the expenditure of the European Year of the Current Year"
Account 983 is used to record the legal commitment of the expenditure of European funds for the financial year in question.
The Wn page of account 983 recognises the equivalent of the expenditure financed by the European funds in the financial year concerned.
The 983 accounts shall include the commitment of expenditure in the amount charged to the financial plan resulting from the decision or the beneficiaries of the contracts for the financing of projects financed by the European funds, which will result in the execution of a financial plan. the need for the expenditure of those measures in the current year.
At the end of the year account 983 does not show the balance.
7) Account 984-"The commitment of spending of European funds to future years"
Account 984 is used to record the legal commitment of the expenditure of the budget of the European funds for future years.
On the Wn page of account 984, the equivalent of the committed expenditure of the European funds in previous years is recognised, and the aggravating expenditure plan of the current unit for the current year is accounted for.
The 984 accounts have an account of the expenditure of the European funds involved in future years.
At the end of the year, the 984 account may show the balance of Ma's commitment to the expenditure of European funds.
8) Account 985-"Engagement of the Local Government of Budget Bets"
Account 985 shall be used for the records of the legal commitment of cash relating to the implementation of the financial plan of the budgetary establishments, irrespective of the financial year of the expenditure financed by those measures.
Account 985 shall include the equivalent of concluded agreements, agreements or decisions which will result in the disbursing of funds relating to the implementation of the financial plan.
On the Wn page of account 985, the equivalent of expenditure financed by the local government is recognised.
The accounts 985 accounts for the involvement of the cash holdings of the budgetary establishments in relation to the implementation of the financial plan, that is, the value of the agreements, decisions and other agreements the implementation of which will result in the use of funds. cash for the implementation of agreements, decisions or other provisions.
The detailed accounts to be kept under account 985 should enable the establishment of the commitment of the local government to be committed by the years of financing and by the breakdown of the classification of the financial plan of the budgetary establishments.
At the end of the financial year, the account 985 may show a credit balance indicating the commitment of the local budget establishments.
8a) Account 990-"Financial plan of budgetary expenditure in the Task Force"
The 990 account shall be used to record the financial plan of budgetary expenditure in the Task Force.
On the Wn page of the 990 account, the financial plan of budgetary expenditure in the Task Force and its amendments shall be recognised.
The 990's Credit Account page recognises the equivalent of the budget expenditure in the Task Force and the value of the unrealised plan.
The specific records to account 990 shall be carried out in such a way as to enable the report to be drawn up for the execution of the expenditure in the task force.
Account 990 does not show the balance at the end of the year.
8b) Account 992-"Financing or financing from the state budget"
The 992 account shall be used to record amounts included in the provision of financing or the financing of expenditure, projects and programmes from the State budget.
The Wn page of 992 accounts for the amount of assurance provided.
The credit of 992 accounts for the transfer of amounts resulting from the above mentioned above. to make sure to account for 980.
9) Account 998-"The commitment of the current financial year's budget expenditure"
Account 998 shall be used to record the legal commitment of the budgetary expenditure included in the financial plan of the budgetary unit of the financial year concerned and the financial plan of the unexpired budgetary expenditure to be carried out for the financial year in question.
On the Wn page of the 998 account is recognised:
1) the equivalent of the budget expenditure financed in a given financial year;
2) the equivalent of the expenditure involved, which will be borne by the expenditure of the next year.
The 998 Credit Account page recognises the commitment of spending, that is, the value of contracts, decisions and other provisions, the execution of which will result in the need to make budget expenditure in the current year.
The detailed accounts for the account 998 shall be carried out according to the breakdown of the financial plan's classification, with an extract of the non-expenditure plan.
At the end of the year, account 998 shows no balance.
10) Account 999-"Engagement of the budgetary expenditure of the future years"
The 999 account shall be used to record the legal commitment of future financial expenditure and of the non-quathing expenditure to be executed in the following years.
The Wn page of account 999 recognises the equivalent of the budget expenditure involved in previous years, and the financial plan of the year of the current budgetary unit, or the financial plan, of the unexpired expenditure to be carried out in the year current.
The Credit page of the accounts 999 accounts for the amount of expenditure involved in future years.
The specific records to account 999 shall be carried out according to the breakdown of the financial plan's classification, with an extract of the non-spending plan.
At the end of the year, the 999 account may show a credit balance indicating the commitment of the budgetary expenditure of future years.
Annex 4. [ CHART OF ACCOUNTS FOR ESTABLISHMENTS]
Annex No 4
CHART OF ACCOUNTS FOR ESTABLISHMENTS
I. List of accounts
1. Balance sheet accounts
011-Fixed assets
013-Other fixed assets in use (facility equipment)
080-Investments
101-Kasa
131-Current accounts
140-Other cash
200-Set-up
400-Budget expenditure
640-Cost settlement
750-Budgetary revenue
800-Facility Fund
810-Fund for budgetary expenditure
850-Facility income fund
880-Investment Fund
II. Account Description
1. Balance sheet accounts
1) Account 011-"Fixed assets"
The 011 account serves to register the condition and increase and decrease the value of the assets of the facility: land, buildings and structures (including apartments) and transport facilities.
The value of the fixed asset may be increased by the cost of its improvement (redevelopment, expansion, reconstruction, adaptation or modernisation), which make the value of the measure useful after the improvement is completed by the higher value of the measure at the time of the adoption of the measure. using the value of the application.
As a result of the update, the value of the fixed asset may be increased or reduced.
The accounts on the Wn page of account 011 are made on the basis of evidence of the acceptance of fixed assets for use, evidence or protocols of the former and the recipient, the valuation of free of charge received or disclosed fixed assets, notarial deeds or other evidence that increases the value of fixed assets.
The accounts on the website have accounts 011 are made on the basis of evidence justifying the distribution of fixed assets, evidence or protocols on the basis of receivability, liquidation, sale, shortage, overage.
The detailed records of account 011 should make it possible to establish the value of individual fixed assets and to identify the persons or organisational cells entrusted with the fixed assets.
Detailed records may be kept in the books of inventory or computer use, in the form of printouts.
Account 011 may show the balance of the Wn, which expresses the value of the fixed assets of the facility.
2) Account 013-"Other fixed assets in the use (equipment of the facility)"
The 013 account is used for state records and increases and decreases in the value of other fixed assets not included in account 011.
Other fixed assets include items with a value equivalent to 500 euro and the expected lifetime of more than one year, which constitute the permanent equipment of the facility, and images and works of art, irrespective of value.
The accounts on the Wn page of account 013 shall be made on the basis of evidence of acceptance of other fixed assets for use, evidence or record-up, valuation of free of charge received or disclosed funds and other evidence justifying the increase in the value of other fixed assets.
The accounts on the website of account 013 are made on the basis of evidence justifying the distribution of other fixed assets, evidence or protocols on the basis of receiving/receiving, liquidation, sale, shortage, overage.
In the absence of any possibility of obtaining the proof signed by the counterparty, the facility shall issue its own proof accepted by the head of the facility.
The specific records of account 013 should make it possible to determine the value of the individual items or their groups and to identify the persons or organisational cells entrusted with the other fixed assets.
The detailed records of other fixed assets constituting the equipment of the facility, and of paintings and works of art may be kept in the books of inventory or by computer, in the form of printouts.
Long term use subjects with a value equivalent to less than EUR 500 shall be accounted for only in post-book quantitative records which may be kept in inventory books or by means of a computer, in the form of printouts.
The account 013 shows the balance of the Wn, which expresses the value of other fixed assets constituting the facility.
3) Account 080-"Investments"
The account 080 is used to register the costs of investments started, consisting in construction, reconstruction, expansion, reconstruction, adaptation or modernisation, and the settlement of investment costs for the resulting effects.
Account 080 also includes purchases of finished fixed assets and other fixed assets that are equipping the facility if they have been financed from the investment funds.
The accounts on the Wn page of account 080 are made on the basis of accepted invoices or other evidence justifying the incurred inputs.
The accounts on the website of account 080 are made on the basis of evidence of transfer of fixed assets or other fixed assets constituting the facility for use or evidence of completed improvements raising the value of the asset permanent.
The specific records of account 080 should ensure at least an extraction of the investment costs according to individual investment tasks.
The purchase price or the cost of creating an investment started and the fixed assets shall, in general, cover the costs of the investment, incurred by the facility from the date on which the investment begins to the balance sheet date or the date of acceptance for use fixed assets arising from the investment, including the non-deductible tax on goods and services on investment started and fixed assets.
Account 080 can exhibit a Wn balance, which expresses the value of the costs of uncompleted investments.
4) Account 101-"Kasa"
Account 101 is used for state records and cash increases and reductions in the facility, regardless of currency type.
Account 101 does not recognise operations carried out by means other than cash (including cheques). Other than cash, cash accepted into the cash register shall be accounted for in a separate spot report and booked on account 140.
The entries on the Wn page and the Credit Account page 101 are made on the basis of the evidence specified in the cashier's instructions.
The detailed records of account 101 should ensure that the state of cash is determined in individual currencies and in the currency in which the accounts are conducted.
Account 101 may show a debit balance in the currency in which the accounts are kept in the Wn.
5) Account 131-"Current accounts"
The 131 account is used for state records and increases and reductions in cash on the premises of the facility.
Account 131 shall be entered in the accounts only on the basis of the documents carried out by the bank.
In the course of the year 131 operations may be accounted for on the basis of documents justifying cash or bank operations, made in correspondence with a given bank account in particular on the basis of a check or a transfer order of funds from one the bank account of the facility for another.
The detailed records of account 131 should ensure that the balance of each account is determined in the currency in which the account is carried out and in the currency in which the accounts are kept.
Account 131 may show the balance of the Wn expressing the cash position on the bank accounts of the facility in the currency in which the accounts are kept.
6) Account 140-"Other cash"
Account 140 shall be used for the records of cash on the way, including payments and transfers made in one period, and confirmed by the bank in the following period, and payments and withdrawals made in other than cash (cheques).
Only cash between the following may be included in the cash flow by the means of cash:
1) the cash of the facility and its bank account, if the cash payment or the transfer of cheques to the bank or the collection of cash from the bank occurred at the end of the year, and the confirmation of the payment or payment or the execution of the cheque by the bank took place in the following year;
2) bank accounts of the facility, if the implementation of the operations on these accounts has been confirmed at different periods.
Cash on the way can be evidenced on an ongoing basis or only at the turn of the year.
Specific records to account 140 should make it possible to determine the state of the cash on the way, from individual titles in the currency of the title and in the currency in which the accounts are kept, and the state other than the cash of the funds cash (cheques) of individual titles in the currency of the title and in the currency in which the accounting is conducted.
Saldo Wn or Ma's account 140 expresses a record state of cash on the way and other than cash cash in the currency in which the accounting is conducted.
7) Account 200-"Setscores"
Account 200 is used for records:
1) the accounts with the main authorising officer on the budget appropriations, the fixed advance and the incomes of the facility;
2) settlement with the staff of the facility for the transfer of personal income tax, advances and loans;
3) settlements in the amount of foreign sums paid into the execution of the commissioned tasks;
4) Settlements with customers and suppliers;
5) public-law settlement;
6) settlement of consular loans;
7) settlements in respect of paid foreign sums;
(8) exchange-rate settlements;
9) claims.
The detailed records of account 200 should ensure that the clearing state is determined with each counterparty, from individual titles in the currency of the accounts and in the currency in which the accounts are conducted.
The account 200 can show the balance of the Wn and/or the credit balance. The balance sheet shall show separately the balances of claims and claims and separately the balances of liabilities with different units or persons from different titles.
8) Account 400-"Budget expenditure"
The 400 account shall be used to record the budget expenditure of the facility, covered by the appropriations for the budget expenditure relating to the year in question.
The specific records to account 400 shall be kept at the premises of the approved establishment plan.
During the year, an account of 400 may show a balance of Wn, which means the amount of expenditure incurred by the facility and financed by the State budget.
At the end of the year, the balance of the account 400 is transferred to the account 810.
At the end of the year account 400 does not show the balance.
9) Account 640-"Cost settlement"
Account 640 is used to record the costs of the facility for a given reporting period and future reporting periods.
On the Wn page of account 640, costs are recognised at the time of their inception regardless of the date of payment in correspondence with the account 200, and the account has 640 accounts for the costs at the time of payment in correspondence with the account 400.
The specific records to account 640 should be kept under the headings of the classification of the budget expenditure.
Account 640 may show the balance of the Wn, which means the amount of the costs to be borne by the facility and financed by the State budget.
10) Account 750-"Budgetary revenue"
The accounts of 750 shall be used to record the budget revenue and income of the establishment constituting the financial statement of the budget revenue.
Records specific to account 750 shall be kept in accordance with the position of the approved financial plan of the facility.
The settlement of realised revenues with the State's budget shall be periodically made, on the basis of a request from the authorising officer of the budgetary part.
An account of 750 may be shown by the credit balance, which is the amount of the budget revenue that has been settled by the State budget.
11) Account 800-"Fund Facility"
An account of 800 shall be used for state records, increases and reductions in the fund of the facility, reflecting the equivalent of fixed assets and other fixed assets constituting the facilities of the facility.
No detailed records shall be entered in the 800 account.
An account of 800 may be shown by the credit balance, which means the condition of the assets of the facility covered by the facility.
12) Account 810-"Fund for budgetary expenditure"
Account 810 shall be used for the records of the state, the increases and the reduction of the fund for budgetary expenditure on the accounts with the budgetary part of the appropriations received by the facility for the budgetary expenditure.
Account 810 may show the balance of Ma, which means the state of the budgetary resources for the budding expenditure of the facility.
13) Account 850-"Fund income fund"
The account 850 serves to register the condition, increase and decrease the income of the facilities collected in the separate bank account.
The Wn page of the account 850 accounts for costs and other reductions in the income of the facility.
The website has an account of 850 recognised revenues and other increases in the income of the facility.
Specific records to account 850 shall be kept in accordance with the position of the financial plans of the facility.
An account of 850 may show the balance of cash and receivables relating to the incomes of the facility less liabilities.
14) Account 880-"Investment activities fund"
The 880 account is used for state records and increases and decreases in the investment fund that is created in the accounts for the balance of budgetary resources, income of the facility and other investment funds. The amount of investment recognised in account 880 is subject to an agreement with the authorising officer of the budget part.
The Wn page of the 880 accounts shall recognise the equivalent of the fixed assets and other fixed assets that are equipping the facility as a result of the investment outlays incurred by the facility.
The 880's accounts include cash, income, and other investment.
The detailed records of the 880 account should be able to determine the amount of cash, the income of the facility and the other expenditure spent on each investment task.
Account 880 should show the balance of Ma, which expresses the equivalent of cash, investment outlays and investment receivables covered by an investment fund of the facility.
Annex 5. [ BALANCE SHEET OF THE BUDGETARY UNIT OR LOCAL GOVERNMENT BUDGET ESTABLISHMENT]
Annex No 5
BALANCE SHEET OF THE BUDGETARY UNIT OR OF THE LOCAL GOVERNMENT
Annex 6. [ BALANCE SHEET]
Annex No 6
FACILITY BALANCE SHEET
Annex 7. [ STATEMENT OF PROFIT AND LOSS OF THE BUDGETARY UNIT OR LOCAL GOVERNMENT (COMPARATIVE OPTION)]
Annex No 7
STATEMENT OF PROFIT AND LOSS OF THE BUDGETARY UNIT OR LOCAL GOVERNMENT (COMPARATIVE OPTION) [ 3]
Annex 8. [ SUMMARY OF THE CHANGES IN THE FUND OF THE BUDGETARY UNIT OR OF THE LOCAL GOVERNMENT BUDGET ESTABLISHMENT]
Annex No 8
SUMMARY OF CHANGES IN THE FUND OF THE BUDGETARY UNIT OR OF THE LOCAL GOVERNMENT
Annex 9. [ BALANCE OF THE IMPLEMENTATION OF THE BUDGET OF THE LOCAL GOVERNMENT UNIT]
Annex No 9
BALANCE OF THE IMPLEMENTATION OF THE BUDGET OF THE LOCAL GOVERNMENT UNIT
Annex 10. [ CONSOLIDATED BALANCE SHEET OF LOCAL GOVERNMENT UNIT]
Annex No 10
CONSOLIDATED BALANCE SHEET OF LOCAL GOVERNMENT UNITS
[ 1] § 16 par. 1 point 2 in the wording set by § 1 item 1 of the Ordinance of the Minister of Finance dated 2 November 2015 amending the Regulation on specific accounting rules and chart of accounts for the State budget, budgets of local government units, budget units, local budgetary establishments, State special-purpose funds, and state budget units located outside the borders of the Republic of Poland (Journal of Laws of the Republic of Poland 1954). The amendment came into force on 1 January 2016.
[ 2] Annex No 3 as set out by § 1 item 2 of the Ordinance of the Minister of Finance dated 2 November 2015 amending the Regulation on specific accounting rules and chart of accounts for the State budget, budgets of local government units, budget units, local budgetary establishments, State special-purpose funds, and state budget units located outside the borders of the Republic of Poland (Journal of Laws of the Republic of Poland 1954). The amendment came into force on 1 January 2016.
[ 3] Annex No 7 as set out by § 1 item 3 of the Ordinance of the Minister of Finance dated 2 November 2015 amending the Regulation on specific accounting rules and chart of accounts for the State budget, budgets of local government units, budget units, local budgetary establishments, State special-purpose funds, and state budget units located outside the borders of the Republic of Poland (Journal of Laws of the Republic of Poland 1954). The amendment came into force on 1 January 2016.
