Article 8. Accounting subjects

1. Accounting subjects with regard to revenues, expenditures of state budget, administrative operation; operation of units and organizations using state budget include:

a) Money, supplies, and fixed assets;

b) Budgets, funds;

c) Internal and external payments of the accounting unit;

d) Revenues, expenditures, and settlement of difference between revenue and expenditure;

dd) Revenues, expenditures, and surplus of state budget;

e) Financial, credit investment by the State;

g) Debt and settlement of public debt;

h) Public assets;

i) Other property, assets, and liabilities related to the accounting unit.

2. Accounting subjects with regard to operation of units and organizations that do not use state budget include assets and sources of assets specified in Point a, b, c, d, and I Clause 1 of this Article.

3. Accounting subjects with regard to business operation, except for the activities specified in Clause 4 of this Article, include:

a) Assets;

b) Liability and owner’s capital;

c) Revenues, operating cost, incomes, and other cots;

d) Taxes and amounts payable to state budget;

dd) Business outcome and distribution thereof;

e) Other property, assets, and liabilities related to the accounting unit.

4. Accounting subjects with regard to the fields of banking, credit, insurance, securities, and financial investment include:

a) The subjects specified in Clause 3 of this Article;

b) Financial and credit investment;

c) Internal and external payments of the accounting unit;

d) Commitments, guarantees, valuable papers.