Government Decree No. 41 / 1952 Coll.
Regulation laying down accounting principles (accounting principles)
Valid
Effective from 01.01.1953
Contents
Část první.
§ 1.
§ 2.
§ 3.
§ 4.
§ 5.
§ 6.
Část druhá.
Oddíl první.
§ 7.
§ 8.
§ 9.
§ 10.
§ 11.
Oddíl druhý.
§ 12.
§ 13.
§ 14.
§ 15.
Oddíl třetí.
§ 16.
§ 17.
§ 18.
Oddíl čtvrtý.
§ 19.
§ 20.
§ 21.
Oddíl pátý.
§ 22.
§ 23.
§ 24.
§ 25.
Oddíl šestý.
§ 26.
§ 27.
§ 28.
§ 29.
§ 30.
Část třetí.
§ 31.
§ 32.
§ 33.
§ 34.
§ 35.
§ 36.
§ 37.
§ 38.
§ 39.
§ 40.
Část čtvrtá.
Oddíl první.
§ 41.
§ 42.
§ 43.
§ 44.
§ 45.
§ 46.
§ 47.
§ 48.
§ 49.
§ 50.
§ 51.
§ 52.
§ 53.
Oddíl druhý.
§ 54.
§ 55.
§ 56.
§ 57.
§ 58.
§ 59.
§ 60.
§ 61.
§ 62.
§ 63.
Oddíl třetí.
§ 64.
§ 65.
§ 66.
§ 67.
§ 68.
§ 69.
§ 70.
§ 71.
§ 72.
§ 73.
§ 74.
§ 75.
§ 76.
§ 77.
§ 78.
§ 79.
§ 80.
Oddíl čtvrtý.
§ 81.
§ 82.
Část pátá.
§ 83.
§ 84.
§ 85.
§ 86.
§ 87.
§ 88.
§ 89.
Část šestá.
§ 90.
§ 91.
§ 92.
Část sedmá.
§ 93.
§ 94.
§ 95.
Část osmá.
§ 96.
§ 97.
§ 98.
§ 99.
§ 100.
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41.
Government Regulation
of 19 August 1952
laying down the principles governing accounting (accounting principles).
The Government of the Czechoslovak Republic, taking into account the need to improve the registration and control of the implementation of the state plan for the development of the national economy and the state budget and to build, for this purpose, a new organisation of accounting records, providing the necessary data for the management of the entire national economy, pursuant to Article 8 of Act No. 108 / 1951 Coll., on the organisation of national economic records:
The tasks of accounting, its essential requirements. An entity.
Accounting is a single system of national economic records; shall be organised in a consistent manner in accordance with the principles laid down in this Regulation.
(1) The task of accounting records is to monitor and check in all entities (Section 6) the implementation of the national development plan for the national economy and the state budget, as well as to provide supporting documents for their compilation, by expressing the economic processes closed by the system of interconnected monetary indicators, after the case also in kind.
(2) Accounting records must at the same time:
(a) to serve to protect socialist property, to prevent the illicit and uneconomical issue of economic resources and to treat them badly;
(b) allow for control of economic, budgetary and financial discipline of all economic, budgetary and other organisations and for analysis of their economic activity and financial situation;
(c) allow for the application of the principle of economy, the uncovering of unused reserves and the active influence of economic processes in order to consolidate chozrasčet;
(d) provide supporting documents for checking the quantity and quality of work, for checking compliance with technical and economic standards and for the correct and timely determination of the remuneration for work according to merit;
(e) contribute to the development of socialist methods of work, facilitate the involvement of workers in economic governance and contribute to their socialist education.
(1) Accounting records shall include:
(a) normal accounting records showing the economic resources and changes to them in production and other economic activities and in other economic operations (accounting cases); in economic organisations, the current accounting records are also collected on the basis of the current accounting records and the actual own costs of the calculation order are recorded (§ 22);
(b) financial statements which provide an overview of the progress of the plan and the budgets of the entities;
(c) summary financial statements which provide an overview of the summary of the progress of the national economic development plan by sector and state budget according to its breakdown.
(2) The accounting records shall distinguish economic resources with regard to their composition (assets) and resources (liabilities).
(1) The accounting records in the current accounting records, the accounts and the summary accounts, as well as the accounting documents and other documents of the accounting records, must be true, clear, understandable and easily controllable.
(2) The current accounting records should be kept in a timely manner in order, in particular, to allow the timely compilation and presentation of accounting and statistical statements within the specified deadlines.
The basis of accounting records is a double system.
(1) The accounts are as follows:
(a) undertakings, after the establishment, establishment and organisation, which operate according to the principles of chozasčot (economic organisation);
(b) central authorities, their main administrations, other offices, national committees, their reports, courts, prosecutors, establishments and organisations whose activities are funded by the State budget and managed by the budgets approved for them (budgetary organisation);
(c) other establishments and organisations;
where they are required to keep accounts as a closed whole and to draw up separate accounts or to draw up summary accounts.
(2) Investment construction which is carried out in an economic way may constitute an entity, if the Ministry of Finance so provides.
(3) Ministries, other central offices and head offices of organisations (hereinafter referred to as "central entities"), with the approval of the Ministry of Finance, shall determine, where appropriate, the individual basic (lowest) entities, after which undertakings may form separate entities from their parts; it shall be guided by the economy and the need to ensure control of their economic and financial activities. According to the same principles, they decide in doubt what is understood by individual entities and what their subordination is.
Ordinary accounting records.
Types of accounting records.
Normal accounting records shall be kept according to:
(a) the timing of the accounting cases (time or chronological records); and
(b) the material arrangements for accounting cases (systematic or systematic entries).
Timetable shall be carried out in the logbook (s), as a general rule, according to the original accounting documents and shall record the accounting cases individually. However, it is permitted to record several separate homogeneous accounting cases with one entry if they are included in one original accounting document or if they are accompanied by a collection accounting document (§ 28).
(1) Partial entries are made in accounts, where accounting cases are sorted and grouped
(a) in the synthetical records in the synthetical accounts established by the schedule;
(b) in the analytical records on the analytical accounts in which the detailed or supplemented entries made in each of the synthetics accounts are recorded.
(2) The cash amounts resulting from the entries in the analytical records shall correspond to the corresponding amounts in the synthetical account to which the analytical records are kept.
(3) Timetables for homogeneous accounting cases may be collected (collected) during periods of no more than one month, and their data shall then be collected in bulk.
(1) Synthetic accounting is only maintained in cash units.
(2) The analytical records shall be kept in units of money or in units of quantity or in both units according to the nature of the economic operations; If it is known only in units of quantity, it is necessary to ensure a link in the cash units to the entries of the synthetical record.
(1) Analytical records are to be kept in synthetical accounts of basic funds, stocks, employee income, accounts with other persons, production costs and circulation costs.
(2) The Ministry of Finance determines which other synthetical accounts must be kept by analytical records.
Account schedule and account schedule.
The basis for the single organisation of current accounting records is a chart of accounts which sets out all the synthetics accounts and brings them together in sections according to their economic content, so that accounting records provide
(a) the most important indicators for monitoring the implementation of the national economic development plan and the national budget, as well as the necessary supporting documents for their establishment; and
(b) the information required for the analysis of the economic activity and the financial situation of the entities.
(1) The Ministry of Finance shall establish and issue directives for the different groups of entities in the accounts; it shall also prescribe binding names and numerical descriptions of sections and synthetics accounts.
(2) Central entities may, with the approval of the Ministry of Finance, supplement the schedule of accounts with other synthetic accounts according to the special needs of subordinate entities.
An entity shall keep all the synthetical accounts specified in the chart of accounts where accounting cases are given. Each entity shall draw up, for each financial year, an account schedule showing the names and numerical names of the synthetical accounts necessary to capture accounting cases that may occur in the financial year.
Normal accounting records in an entity may be decentralised to separate closed parts on a case-by-case basis; However, an organic link must be maintained between them in order to allow the accounting statements for the entity as a whole to be drawn up from their data.
Accounting books and forms of accounting records.
Accounting records shall be made in books which may be either linked or kept as loose sheets.
(1) The accounting records must be made by pen (ink), machine or other means guaranteeing their durability. The use of ink pencils is permitted when writing the accounts manually and in the analytical record.
(2) Accounting entries are not allowed to be made by shorthand.
(3) Accounting records shall be carried out carefully and legibly, without cross-cutting and erasure, without crediting, below or in empty places between accounting entries.
(4) The link between accounting documents and accounting records as well as the link between accounting records of the same accounting case should be ensured.
(5) The provisions of paragraphs 1 to 3 also apply mutatis mutandis to other entries in the accounts (e.g. in the accounts, accounting documents, calculation sheets, archive books). In accounting documents, ink pens may be used if this does not contradict specific rules.
(1) The Ministry of Finance will issue detailed regulations on the books, the conditions for the use of blank sheets and the way in which incorrect entries are corrected in the accounting records.
(2) The Ministry of Finance approves the type models of the books and the directives thereto.
Checks on current accounting records and accounts.
The formal correctness of normal accounting records shall be checked at least once a month, as a rule at the beginning of the first day of each month (balance sheet or balance sheet), by checking the conformity of the data on time and on-going entries, as well as the conformity of the data on the synthetical and analytical records for the preceding financial year and by drawing up the balance sheet.
The veracity of the current accounting records shall be checked when the economic resources are inventoried by comparing their actual stocks with those of accounting records. If dissent is found, its cause shall be examined and settled.
The books containing systematic accounting records must be duly closed at the beginning of the first day of the next financial year (annual balance sheet or balance sheet), after the accounts of all the accounting cases of the financial year.
The resulting calculation of own costs in economic organisations.
(1) On the basis of the current accounting records, the resulting calculation of the own costs shall be drawn up in economic organisations by the calculation order.
(2) The calculation leader is the goods, services, goods and such as, in the case of their part or group, defined by quantity, time or other means.
(3) The resulting calculation of own costs must be comparable to the preliminary calculation in terms of the calculation order and in terms of cost items.
(1) The actual cost of the calculation one is recorded in the calculation sheets.
(2) The cost figures in the calculation sheets, if they do not result directly from the current accounting records, must be supported by specific documents for which the accounting documents provisions apply mutatis mutandis.
(1) The Ministry of Finance sets out, for each group of entities, type calculation formulae for the compilation of the resulting calculation of own costs and sets out directives.
(2) Central entities shall issue trade union calculation formulas and instructions to subordinate entities according to the specific needs of the subordinate entities with the approval of the Ministry of Finance.
The Ministry of Finance or, with its approval, other central entities shall determine in which economic organisations, when and for which periods the resulting calculation of own costs must be made.
Accounting documents.
The accounting records shall be supported by original or collection accounting documents verifying the performance of the economic operations recorded in the accounting records.
(1) The original accounting documents must be as follows:
(a) the name of the accounting document, the name of the contractor, the internal accounting documents drawn up in the entity, and the designation of the participants in the economic operation;
(b) the date on which the accounting document was drawn up, the accounting documents also received the date of their service;
(c) a description of the content and justification of the economic operation;
(d) the amount of money or quantity indication, both in the case of the amount of money and the quantity indication, depending on the nature of the operation;
(e) the signature of the contractor and of the persons responsible for carrying out the economic operation and for the correct recording of the information on it in the accounting document;
(f) an indication of the link between the accounting document and the accounting entry (e.g. the bill, a note on the accounting document).
(2) The original accounting documents shall be drawn up within the time limits laid down by the specific provisions and, failing such time limits, immediately upon completion of the verified economic operation. The persons called upon to sign them shall be responsible for their timely completion and surrender.
The collection of accounting documents shall summarise the details of several original accounting documents on homogeneous economic operations. The formalities for such documents and the conditions for their use shall be laid down by the Ministry of Finance.
The accounting officer shall check, prior to entry into the accounts, all accounting documents as regards the completeness of the required formalities, the quantification of the figures contained therein, the legality of the transactions verified and the authorisation of the persons who carried them out.
The Ministry of Finance shall approve type models of accounting documents, unless the model is laid down by specific rules.
The accounts and the procedure for their approval.
(1) Entities shall draw up financial statements for the past monthly, quarterly and annual financial years at the beginning of each balance sheet day.
(2) The audited entities shall compile the audited financial statements, after the audited consolidated financial statements, the aggregated financial statements for the entire field of business.
(3) The Ministry of Finance may, on a case-by-case basis, order the compilation and presentation of accounting statements and summary accounts, even in shorter periods than monthly, in agreement with or with the State Statistical Office.
(1) Monthly, quarterly and annual financial statements shall include a balance sheet or balance sheet which gives a comprehensive asset and liability status and shall be drawn up on the basis of a balance sheet agreed with the analytical records.
(2) The entity attaches to the annual accounting statements an accompanying report on its production and other economic activities and the results thereof. the annual aggregated accounting statements are accompanied by an accompanying report on the production and other economic activities of the subordinate entities and on the overall results of that activity, in particular taking account of entities that have significantly affected the overall outcome.
(3) The accounting statements submitted pursuant to § § 34 to 36 and deposited pursuant to § 90 must be signed by the head of the entity and by the principal (s) of the accounting officer; without these signatures are invalid.
The Ministry of Finance shall, in agreement with the State Statistical Office, determine what they are composed of and what the content of the financial statements and summary financial statements are and approve the type models of the accounting statements and the directives thereto. It is not permitted to use non-approved models.
(1) The basic entities shall submit monthly, quarterly and annual financial statements directly to the superior entity, to the authorities of the Czechoslovak State Bank, to the authorities of the Statistical Office under the regulations issued by them, and to the investment accounts also to the bodies of the Investment Bank, a national enterprise.
(2) The Ministry of Finance may require the basic accounting units to submit monthly, quarterly and annual accounts also to it or to the authorities designated by it.
(3) Central entities may, with the approval of the Ministry of Finance, exempt basic entities from reporting monthly balance sheets if they are not granted a Czechoslovak State Bank loan and if they are not lent or funded by the Investment Bank; However, the obligation to submit quarterly and annual balance sheets cannot be waived.
(4) In cases where the State Bank of Czechoslovakia is referred to in this section, the Investment Bank shall enter its place, if the accounts or consolidated accounts of the entities in business with it are concerned.
(1) The controlled entities, with the exception of central entities, submit monthly, quarterly and annual aggregated financial statements to the entity directly by their supervisors, the authorities designated by the Ministry of Finance, the authorities of the State Bank of Czechoslovakia and the aggregated financial statements of investments to the authorities of the Investment Bank. The Ministry of Finance may, in agreement with the Statistical Office, exempt such entities in whole or in part from the obligation to submit summary financial statements.
(2) The State Office of Planning and the State Office of Statistics may, with the approval of the Ministry of Finance, require the accounting units referred to in paragraph 1 to submit summary accounts to their authorities as well.
The central entities shall submit monthly, quarterly and annual aggregated financial statements to the Planning Authority, the Ministry of Finance, the Statistical Office, the Czechoslovak State Bank and the investment summary financial statements to the Investment Bank; the annual summary accounts shall be submitted to the Government.
(1) Basic entities shall submit financial statements no later than the following dates:
(a) monthly and quarterly within 20 days of the end of the reporting period;
(b) by 15 February of the year following the financial year in question.
(2) Central Entities shall submit summary financial statements no later than the following dates:
(a) monthly and quarterly within 40 days of the end of the reporting period;
(b) by 1 April of the year following the financial year in question.
(3) Within the limits of the time limits referred to in paragraph 1, a senior entity, a central accounting entity, within the limits of the time limits referred to in paragraph 2, shall adjust, in agreement with the State Office, the tiered time limits for submitting the financial statements directly by the senior entity, within the limits of the time limit specified therein.
(4) The Ministry of Finance may shorten the time limits referred to in paragraphs 1 and 2, provided that conditions are given to this by improving the organisation, methods and techniques of accounting.
(1) Late submission of monthly, quarterly and annual accounts and summary accounts shall be the responsibility of the heads of accounting units and their principal (s) accounting officers.
(2) The management of the accounting entities and the chief accounting officer (s) shall be responsible for the incorrect data in the accounts and for the breaches of the established models and deadlines for the submission of the accounts.
(1) The audited entities shall examine the submitted quarterly financial statements within 10 days, the annual financial statements and the quarterly aggregated financial statements within 15 days and the annual aggregated financial statements within 20 days of their receipt. decide on their approval within the same time limits.
(2) Controlled entities, with the exception of central entities, are required to notify two days in advance of the date of examination of the annual accounts and the annual summary accounts to the authorities designated by the Ministry of Finance and the competent authorities of the State Office of the Statistical, State Bank of Czechoslovakia and Investment Bank; the central entities shall report the date of the examination to the Ministry of Finance, the State Office to the Statistical, the State Bank of Czechoslovakia and the Investment Bank.
(3) Ministry of Finance, bodies designated by it, State Statistical Office, Czechoslovak State Bank, Investment Bank and their bodies may:
(a) require entities to provide the necessary explanations of the information contained in the accounts;
(b) examine the accounting records and accounts in the entities, supporting documents and protocols and other material relating to the revisions of the entities;
(c) to participate in the examination of the accounts.
(4) The management entities shall communicate within the time limits set out in paragraph 1 their decisions on the accounting statements and on the aggregated financial statements to the entities that submitted them and on investment matters to the Investment Bank or its competent authorities; decisions on summary accounts shall also be communicated to the Ministry of Finance or to the competent authorities designated by it.
(5) The Ministry of Finance or the competent authorities designated by it and the Investment Bank or its competent authorities shall communicate their objections to the summary accounts or to the accounting statements of the basic entities within 15 days of their receipt to the accounting entities which submitted those statements and to the senior accounting units which approve them. If the superior entity does not object to the objections within 10 days of their receipt, the objections shall be deemed accepted. If the superior entity disagrees with the objections, the government shall decide on them on a proposal from the Ministry of Finance, on the basis of the advice of the Regional National Committee, if it is responsible, on a proposal from the authorities designated by the Ministry of Finance or the Investment Bank. Until such objections are decided, only decisions of senior entities on accounting statements against which no objections have been raised shall be made.
The Ministry of Finance shall provide for a special regulation on the compilation, submission and procedure for the clearance of accounts of budgetary organisations, monetary institutions and single agricultural cooperatives.
Principles for compiling balance sheets and for valuing their items.
Basic funds, depreciation of basic funds and investment.
(1) Construction and buildings, installations requiring installation and work to complete or adapt their purchase value shall be accounted for as basic means upon completion. Installations not requiring installation (means of transport, free-standing machine tools, agricultural machinery, construction mechanisms, etc.), equipment requiring installation but intended for permanent reserve, adult towing and breeding animals, adult poultry and hives without regard to their value, instruments and inventory, excluding economic resources belonging to circulation (Section 53), shall be accounted for as basic means after their acceptance.
(2) The investment costs associated with the planting of crops, as well as the works on land, in the depths of the country, in forest and water areas (melioration, drying, irrigation and similar work excluding mining works) shall be accounted for annually as basic resources in the amount spent in the financial year, without account being taken of whether the entire work complex has been completed.
(1) Investment works in chartered basic funds may only be carried out in cases foreseen in the approved investment plan and in the contract for the lease of basic funds and shall be accounted for in the same way as investments.
(2) Investment works which have been carried out in chartered principal funds and are to be surrendered to the lessor free of charge after the lease period, shall be set aside from the principal funds of the lessee and shall be included in the pool of basic funds of the lessor at the same time as the extension of its basic or similar fund.
(3) General corrections in the basic funds hired shall be made in accordance with the terms of the contract to the account of the lessor or lessee; upon completion, it shall be expressed in the lessor's balance sheet.
(1) The costs of works related to the adjustment of land, forests and the like, which are not related to the construction of certain buildings, as well as the costs of temporary interruptions and other costs which do not increase the value of the basic resources, are not included in the population of these funds and are accounted for at the end of the financial year for specified sources of financing.
(2) The cost of geological exploratory work, which is not related to the construction of certain objects, is not included in the set of basic funds and is charged to specified sources of funding after the completion of the entire work complex. However, the accounting may only be carried out on the basis of confirmation that the material of the outcome of the work has been submitted to the competent authority for geological research.
The acquisition value of basic funds shall cover all costs incurred, including the cost of delivery and installation.
The costs of the acquisition period of the undertakings or their individual components put into activity, the costs of the transfer of inventory and equipment not requiring installation, where such inventory and equipment belong to the basic assets of the undertakings in operation, as well as the costs of the use and protection of essential resources, land, forest and water areas and mineral resources shall be recorded in production and circulation costs.
Completed buildings, as well as other newly acquired basic funds, shall be accounted for in full in respect of all costs actually incurred; entities that have a basic or similar fund shall account for that amount at the same time for that fund. The provisions of Paragraph 54 (3) shall apply mutatis mutandis to the accounting of own stock animals included in basic funds during the financial year.
(1) The residual value of the principal funds that have lost their production or economic importance shall be accounted for by entities that have a basic or similar fund, with the agreement of the directly superior entity to the fund.
(2) The residual value of the basic funds transferred free of charge to another entity under the applicable rules shall be accounted for in the transferring entity for the purposes of the basic or similar fund, in the acquiring entity for its benefit.
(3) In entities that have a basic or similar fund, the original installation costs shall be accounted for when dismantling the installation.
(4) The value of stocks resulting from the liquidation of basic assets (demolishing of buildings and buildings, dismantling of equipment and others) and the costs associated with such disposal in entities with a turnover or equivalent fund shall be accounted for in full in favour and at the expense of the fund.
(1) The underlying assets in use, in preservation and in reserve are shown in balance sheet assets at cost.
Contents
Část první.
§ 1.
§ 2.
§ 3.
§ 4.
§ 5.
§ 6.
Část druhá.
Oddíl první.
§ 7.
§ 8.
§ 9.
§ 10.
§ 11.
Oddíl druhý.
§ 12.
§ 13.
§ 14.
§ 15.
Oddíl třetí.
§ 16.
§ 17.
§ 18.
Oddíl čtvrtý.
§ 19.
§ 20.
§ 21.
Oddíl pátý.
§ 22.
§ 23.
§ 24.
§ 25.
Oddíl šestý.
§ 26.
§ 27.
§ 28.
§ 29.
§ 30.
Část třetí.
§ 31.
§ 32.
§ 33.
§ 34.
§ 35.
§ 36.
§ 37.
§ 38.
§ 39.
§ 40.
Část čtvrtá.
Oddíl první.
§ 41.
§ 42.
§ 43.
§ 44.
§ 45.
§ 46.
§ 47.
§ 48.
§ 49.
§ 50.
§ 51.
§ 52.
§ 53.
Oddíl druhý.
§ 54.
§ 55.
§ 56.
§ 57.
§ 58.
§ 59.
§ 60.
§ 61.
§ 62.
§ 63.
Oddíl třetí.
§ 64.
§ 65.
§ 66.
§ 67.
§ 68.
§ 69.
§ 70.
§ 71.
§ 72.
§ 73.
§ 74.
§ 75.
§ 76.
§ 77.
§ 78.
§ 79.
§ 80.
Oddíl čtvrtý.
§ 81.
§ 82.
Část pátá.
§ 83.
§ 84.
§ 85.
§ 86.
§ 87.
§ 88.
§ 89.
Část šestá.
§ 90.
§ 91.
§ 92.
Část sedmá.
§ 93.
§ 94.
§ 95.
Část osmá.
§ 96.
§ 97.
§ 98.
§ 99.
§ 100.
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Regulation Information
| Citation | Government Decree No. 41 / 1952 Coll., laying down principles for accounting (Accounting Principles) |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 06.09.1952 |
|---|---|
| Effective from | 01.01.1953 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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