Budget accounting. New rules

By Order of the Ministry of Finance of the Russian Federation No. 157n dated 01.12.2010, a Unified accounting chart for state authorities (state bodies), local self-government bodies, state extra-budgetary funds management bodies, state academies of sciences, state (municipal) institutions and Instructions for its application were approved. At the same time, accounting on the basis of the provisions of Instruction No. 157 by institutions of a certain type will differ in the application of: the Chart of Accounts of budget accounting and Instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation dated 06.12.2010 No. 162n - in state institutions, financial bodies and bodies engaged in cash services; the Chart of accounts of budget institutions and Instructions for its use application approved by the Order of the Ministry of Finance of the Russian Federation dated 16.12.2010 No. 174n - in budgetary institutions; The accounting plan of autonomous institutions and Instructions for its application, approved by the Order of the Ministry of Finance dated December 23, 2010 No. 183n - in autonomous institutions. The book contains charts of accounts and instructions for their use, taking into account the latest changes, as well as a detailed commentary on the new accounting rules. The publication can be used as a textbook when studying accounting in state (municipal), budgetary and autonomous institutions. The book will also be useful to a wide range of readers, accountants and managers of the above institutions. 3rd edition, revised and expanded.