Dear users!
Released new release of the program "1C: Accounting for Belarus" version 2.1.1. Users who have signed a maintenance contract can update the program
In the information base, it is necessary to set the date of denomination in the form "Date of the beginning of the application of Decree No. 450 "On the conduct of denomination"" in the section "Reference books and accounting settings".
From 07/01/2016, the currency "Belarusian rudder" must be designated with the number 933, and letter designation changes from BYR to BYN. Set the number of digits for the fractional part and the parameters of the fractional part in the script settings.
The “Accounting for Belarus” version 2.1 configuration, after completing the settings described above, will work until 07/01/2016 with rounding of amounts in Belarusian rubles to an integer, and from 07/01/2016 in accordance with the face value of the regulated accounting currency from 07/01/2016.
To reflect the recalculation of the value of assets, liabilities, equity, balances on off-balance accounts as of 01.07.2016, the processing “Adjustment upon denomination”, section “Accounting, taxes, reporting” is used, which adjusts the balances for the difference resulting from the recalculation balances as of July 1, 2016 due to denomination. The adjustment is reflected in the document "Operations entered manually", section "Accounting, taxes, reporting".
To reflect the difference from recalculation and rounding after adjusting the balances on the accounting accounts as of 07/01/2016, the processing “Difference from rounding when denominating on 07/01/2016” is used (section “Accounting, taxes, reporting”).
Accounting wages in connection with the denomination as of 01.07.2016 will be reflected in the information base from July 2016 in the new face value of the Belarusian ruble from 01.07.2016 using the new standard deductions on income tax- the user needs to edit (denominate) the size of the standard income tax deductions (from 01/01/2016) - the "Employees and Salary" section, the "Payroll Accounting Settings" form. "Old" periods cannot be edited.
The report "Recalculation statement" allows you to generate a statement of recalculation of assets, liabilities, equity, balances on off-balance accounts as of 07/01/2016.
It is described in more detail in the file "Denomination as of 07/01/2016.docx", which is included in the program distribution package.
Attention!
All adjustments for recalculation and rounding are performed on the date 07/01/2016 and the time 0:00:00. We do not recommend posting other documents for 07/01/2016 with this time and date (for this date, choose a different time in documents)! Otherwise, the results of adjustments, roundings and the recalculation statement will be distorted.
Implemented the creation on the basis of documents for the sale of commodity material values, fixed assets, intangible assets, works, services of documents of the type "Invoice issued", on the basis of which an electronic VAT invoice will be sent to the Portal of electronic VAT invoices. The document type "For implementation" is created. In the implementation documents, the creation of an invoice is performed by clicking the "Issue an invoice" button.
On the basis of documents for the receipt of inventory items, fixed assets, intangible assets, works, services, documents “Invoice received” with the type “For receipt” are created.
It is described in more detail in the file “Electronic VAT invoices.docx”, which is included in the program delivery package.
The Ministry of Trade, by letter No. 03-16/257 dated March 25, 2016, clarified the procedure for rounding prices (tariffs) in connection with the denomination.
Taking into account the requirements of sub. 2.4, clause 2 of Decree No. 450 of November 4, 2015 “On the denomination of the official currency of the Republic of Belarus” from July 1 to December 31, 2016, manufacturers, sellers, suppliers, performers and their representatives when providing consumers with information about the goods offered (works, services) are required to indicate prices (tariffs) in banknotes sample of both 2000 and 2009.
From July 1, 2016 subjects entrepreneurial activity those engaged in the sale of goods, performance of work and consumer services to the population cannot set the price (tariff) for a unit of goods (service) below the minimum face value of a coin in circulation on the territory of the Republic of Belarus - 1 Belarusian kopeck.
Wherein:
1. Selling and retail prices, tariffs are rounded for the accepted unit of measure (piece, unit, ten, meter, kilogram, liter, etc.), for which the price (tariff) is set.
2. Retail prices, tariffs are rounded down to the penny according to the rules of arithmetic. If fractional parts of kopecks are formed during the conversion, the amount should be rounded. down to a penny . If the fractional part of a penny less than 0.5 kopeck , then it is discarded and the amount is reduced to a whole penny, and if this part is equal to 0.5 kopecks and more , then the amount rises to a whole penny.
When forming retail prices for goods, products Catering, for which marginal trade markups (markups) are set (in percent), rounding is performed after the calculation of these markups (markups) and VAT.
Please note that when rounding prices, business entities need to without fail observe limit dimensions trade allowances (margins) for goods, public catering products, in respect of which price regulation is carried out.
3. When selling weight and measured goods, the cost of each purchase (plumb) is rounded according to arithmetic rules. If during the conversion fractional parts of kopecks are formed, the amount must be rounded to the nearest whole kopeck. If the fractional part of a penny less than 0.5 kopeck , then she is discarded and the amount is reduced to a whole penny, and if this part equal to 0.5 kopecks and more , then the sum increases to a whole penny.
4. When determining retail prices for a set of goods formed by trade entities from goods sold, the price of each unit of the goods included in its composition is rounded off separately. After summing retail prices, taking into account the rounding of the price of each unit of goods, the price of the set is not rounded.
When determining the price for a set of goods as a whole (in the absence of prices for individual units of goods included in a set of goods), the price of such a set is rounded off.
5. In public catering facilities, the retail price of a dish, product, portion, unit of goods is rounded off.
6. When determining retail prices for weighted articles made of precious metals, the selling prices for which are set per gram of the product, first the retail price of 1 gram of the product is rounded up to an integer kopeck, then the retail price of the product in accordance with general order price rounding.
Rounding of retail prices for piece goods made of precious metals is carried out in accordance with the established procedure.
7. When selling goods at a discount from the retail price, the amount of the discount and the cost of each unit of goods are rounded to the nearest denomination of the monetary unit in force in the republic.
8. The procedure for rounding selling prices is determined by business entities independently.
9. The formed tariffs for household services are subject to rounding (taking into account all types of established taxes and non-tax payments in accordance with tax and budget legislation and profits).
If tariffs for household services are formed without taking into account the cost of raw materials, materials, spare parts, components, assemblies, accessories, then separately formed tariffs for services and the cost of raw materials, materials, spare parts, components, etc. used in this case are subject to rounding.
The Ministry of Trade prescribes this information to be brought to the attention of business entities engaged in the sale of goods, the performance of work and the provision of services. At the same time, special attention should be paid to the inadmissibility of price (tariff) growth due to their rounding.
Denomination (from Latin denominatio - “renaming”) - enlargement of the national monetary unit through the exchange of old banknotes for new ones according to the established ratio in order to streamline monetary circulation, facilitating accounting and settlements in the country. The prices of goods and services, tariffs, wages, pensions, cash balances for bank accounts, balance sheets of enterprises and institutions. As a result of the denomination, there is also a change exchange rate monetary unit, which can be increased by the same or another coefficient. Through denomination, it is possible to significantly reduce the number banknotes and coins in circulation.
In accordance with paragraph 1 of the Decree of the President of the Republic of Belarus dated November 4, 2015 No. 450 “On the denomination of the official monetary unit of the Republic of Belarus” (hereinafter - Decree No. 450) from July 1, 2016 denomination of the official currency of the Republic of Belarus will be carried out and a replacement will be made to December 31, 2016 circulating banknotes of the 2000 sample in the form of banknotes for banknotes of the 2009 sample in the form of banknotes and coins in the ratio of 10,000 Belarusian rubles in banknotes of 2000 to 1 Belarusian ruble in banknotes of 2009
When carrying out the denomination of payments due to employees, one should be guided by the letter of the Ministry of Labor and Social Protection of the Republic of Belarus dated March 15, 2016 No. , pupils of military units, pensions, scholarships, allowances and other payments established by law in connection with the denomination of the official currency of the Republic of Belarus” (hereinafter referred to as the Letter).
From July 1, 2016, payments established by regulatory legal acts, including local ones, in absolute (digital) amounts (hereinafter referred to as basic payments) are subject to a reduction of 10,000 times.
Each basic payment (tariff salary (rate)), increases for various reasons, allowances, surcharges, bonuses, etc. are subject to rounding.
Rounding of the reduced amounts of basic payments is carried out, taking into account two decimal places to the smallest denomination of the banknote (from July 1, 2016 - 1 kopeck) of the 2009 sample, which is in circulation on the territory of the Republic of Belarus, according to the following rules:
When determining third numbers be careful: the third digit after the decimal point, not from the end of the number.
No. The denomination is carried out from 07/01/2016 in accordance with Decree No. 450. Its implementation does not depend on the will of the parties to the employment contract. If, as a result of rounding the basic payments according to the established rules, there is a decrease in the amounts of payments, then the result obtained cannot be considered a deterioration essential conditions worker's labor.
Until 07/01/2016, the employer must approve new editionstaffing for 2016, taking into account the denomination of the official currency. The calculation of the basic amounts of payments reflected in the staffing table should be made taking into account paragraphs 1 and 2 of the Letter. The new version of the staffing table for 2016 may be approved:
Both methods have the same legal force.
If local regulations contain an indication of basic payments to employees (for example, the first category rate, the amount of material assistance, payments for rehabilitation, etc.), then the organization should amend them in terms of reflecting the denominated amounts of basic payments.
Failure to make changes to these documents from 01.07.2016 cannot be considered a violation of labor laws, but the preservation of non-denominated amounts of basic payments in the texts of documents will make it difficult to work on the application of the norms of the organization's local regulatory legal acts.
Amendments to the collective agreement are made according to the rules of Art. 372 of the Labor Code of the Republic of Belarus.
No, it's not. According to Part 1, 2 Art. 32 of the Labor Code in connection with justified production, organizational or economic reasons, the employer has the right in the manner prescribed by Art. 32 of the Labor Code, to change the essential working conditions of the employee while continuing to work in the same specialty, qualification or position specified in the employment contract. A change in essential working conditions is a change in the system of remuneration, working hours, including the establishment or abolition of part-time work, changes in guarantees, reductions in wages, as well as other conditions established in accordance with the Labor Code.
No, neither a written warning of the employee about the upcoming denomination is required, nor the employee's consent to the change in connection with the denomination of the amounts of basic payments, because. the denomination of the Belarusian ruble is carried out taking into account the requirements of the provisions of Decree No. 450 and does not depend on the will of the parties to the employment contract. A change in the basic amounts of payments specified in the employee's employment contract is not a change in essential working conditions.
It seems that it is advisable to acquaint all employees with the order on denomination in the organization.
In connection with the denomination to the employer appropriate amend the employment contracts (contracts) of employees by concluding additional agreements to them. In our opinion, the failure to make changes to the employment contracts (contracts) of employees in connection with the denomination from 07/01/2016, in our opinion, cannot be considered a violation of labor legislation: basic payments to employees in real meaning do not change, the absolute (numerical) expression of payments changes - their size decreases by 10,000 times.
Part 4 Art. 19 of the Labor Code states that an employment contract can only be changed with the consent of the parties, unless otherwise provided by the Labor Code. In the event of a change in labor legislation, the terms of the employment contract must be brought into line with labor law. Depending on the assessment of the regulatory legal act and the answer to the question: can Decree No. 450 be attributed to labor legislation, an answer is given about obligation amendments to the employee's employment contract, the need to indicate in them the denominated amounts of basic payments and the conclusion of an additional agreement with the employee to the employment contract (contract).
In order to avoid disputes and given that employment contracts are valid indefinitely or are concluded for up to 5 years, for the convenience of using documents seems necessary make changes to them: set out in new edition clauses of the employment agreement (contract) containing basic payments (tariff salaries (tariff rates), official salaries, raises for various reasons, allowances, bonuses, etc.) or change only the absolute (numerical) expression of the basic payments specified in employment contracts (contracts) of employees.
Currently, there are no deadlines for amending the employment contracts of employees in the event of a denomination of the amounts of basic payments by law. It seems logical if the employer, who has decided to amend the employment contracts of employees in connection with the denomination of the amounts of basic payments, will make these changes until 01.07.2016.
The upcoming denomination affects many issues of economic, financial, accounting and other activities of the organization. Therefore, it is advisable for the head of the organization to issue a single order for the main activity, which would comprehensively regulate all the tasks facing the organization in connection with the change in the nominal value of the Belarusian ruble.
In the process of preparing this order, it is necessary to determine list of mandatory actions that need to be done in connection with the upcoming denomination (for example, revaluation of fixed assets, intangible assets and other tangible assets of the organization), and independently decide what actions it is advisable to take in order to facilitate accounting, streamline documentation, improve the used electronic systems accounting, etc. (for example, making changes to certain types of local regulatory legal acts). Let us give an approximate order for the main activity, which is advisable to issue in the organization in connection with the upcoming denomination.
An example of an order on holding events related to the denomination of the Belarusian ruble
Dikanka Limited Liability Company
12.05.2016 № 51
About holding events related to
with the denomination of the Belarusian ruble
Guided by the Decree of the President of the Republic of Belarus dated November 4, 2015 No. 450 “On the denomination of the official monetary unit of the Republic of Belarus”, in order to streamline accounting, management, personnel and other accounting, change the content of certain types of documentation in connection with the ongoing in the Republic of Belarus from 01.07 .2016 denomination
I ORDER:
1. Carry out the following activities in the organization related to the denomination of the Belarusian ruble:
I. Block of orders on accounting issues (list of actions to be taken, indication of deadlines, responsible persons).
1.1. Conduct a revaluation of fixed assets, intangible assets and other tangible assets before 07/01/2016.
Responsible - Chief Accountant Solokha M.I.
II. Block of instructions on bringing the content of certain types of documentation (changes are made, a new edition is issued or new documents are adopted):
a) local regulatory legal acts of the organization:
1.4. Prepare and submit for approval by 07/01/2016 a new edition of the staffing table of Dikanka LLC for 2016.
Responsible - labor economist Dyak O.N.
1.5. From 07/01/2016, the following changes shall be made to the Regulations on the provision of financial assistance to employees of Dikanka LLC: in paragraphs 8, 12, 14-17, 20, 23-25, the amount of payments to employees should be reduced by 10,000 times.
b) other documentation:
1.9. Prepare and submit for approval before 07/01/2016 new cost estimates for (name of goods, works, services).
Responsible - Leading Economist Golova I.S.
III. Block of orders on personnel issues.
1.12. Prepare and submit for signature by June 12, 2016, draft amendments to the employment contracts (contracts) of employees with a reduction in payments specified in absolute (numerical) amounts by 10,000 times.
Responsible - HR specialist Pannochka A.G.
IV. A block of instructions on the issues of conducting organizational and preparatory work related to the use of programs, equipment, devices, etc., the correct application of which may be affected by the upcoming denomination (list of actions to be taken, indication of deadlines, responsible persons).
1.15. Prepare before 05/17/2016 technical task to make changes to the program of electronic accounting "1C: Enterprise" and ensure that the software is updated before 07/01/2016.
Responsible - Deputy Chief Accountant Odarka O.D.
2. The control over the execution of this order shall be entrusted to the Deputy Director Chub L.D.
3. Familiarize all employees of the enterprise with the order.
Director Vakula A.I. Vakula
Familiarized with the order:
Solokha M.I. Solokha
clerk O.N.Dyak
In some organizations, the issue of ensuring the use of cash equipment, weighing equipment, vending machines for working with denominated banknotes of the Republic of Belarus of the 2009 model should be resolved, about replacing equipment that cannot ensure work in denomination conditions, about indicating in the appropriate period before the denomination double prices for goods, services (old and denominated), about changing the amount of obligations; in construction organizations there will be a need to make changes to programs for compiling estimates, percentages, etc.
It is advisable for the employer to prepare an additional agreement for the employee’s employment contract, in which either the clauses containing basic payments will be set out in a new edition (for example, "... clause 11 of the Treaty shall be stated in the following wording ..."), or only the absolute (numerical) expressions of the basic payments specified in the relevant clauses of the employment contract will be changed (for example, “... in subparagraph 11.1. the figure "4,647,000" shall be replaced by the figure "464.70"...").
An example of an additional agreement to an employment contract
ADDITIONAL AGREEMENT No. 1
to the employment contract dated February 10, 2016 No. 12
Dikanka Limited Liability Company represented by Director Vakula Alexander Ivanovich (hereinafter referred to as the Employer), acting on the basis of the Charter, and citizen Derkach-Dishpanovsky Kozma Anisimovich (hereinafter referred to as the Employee), taking into account the Decree of the President of the Republic of Belarus dated November 4, 2015 No. 450 “On the denomination of the official currency of the Republic of Belarus” have concluded this supplementary agreement No. 1 to the employment contract No. 12 dated February 10, 2016 (hereinafter referred to as the Agreement) on the following:
1. Paragraph 11 of the Agreement shall be stated as follows:
"eleven. The following terms of remuneration are established for the employee:
11.1. tariff rate (salary) in the amount of 650 rubles 10 kopecks;
11.2. promotion tariff rate(salary) for contribution to the efficiency of the enterprise in the amount of 130 rubles 2 kopecks;
11.3 allowance for the complexity and intensity of labor in the amount of 65 rubles 1 kopeck.
The official salary of an employee is 845 rubles 13 kopecks.
2. The remainder of the Agreement remains unchanged.
3. This additional agreement is an integral part of the Agreement and comes into force on July 1, 2016.
4. This supplementary agreement is made in two copies, one is kept by the Employee, the other by the Employer.
Employer Employee
Director Vakula A.I. Vakula Derkach-Dishpanovsky K.I. Derkach-Dishpanovsky
Due to the fact that the denomination of the basic payments specified in the employee's employment contract does not apply to a change in essential working conditions, the employee cannot be dismissed under clause 5, part 2, art. 35 of the Labor Code in connection with the refusal of the employee to continue work in connection with a change in essential working conditions.
Non-signing by an employee of an additional agreement to an employment contract with denominated amounts of basic payments does not terminate his employment contract and does not cancel the denomination that has been carried out since 07/01/2016 in the Republic of Belarus.
If the employer does not wish to terminate the employment contract with the employee for other reasons, then the employee’s failure to sign an additional agreement to the employment contract in this situation has no legal effect, the employment relationship continues, the employee is paid on the basis of the denominated amounts of basic payments.
One copy of the additional agreement unsigned by the employee to the employment contract with denominated amounts of basic payments is attached to the current employment contract kept by the employer;
And so I understand that we denominate the price of each unit of goods, material.then we get the balance of the materials (goods) account, compare it with the same balance up to the denomination / 10000 and rounded up to 2 decimal places. The difference will go to income or expenses in connection with the denomination.ABOUT ROUNDING OF ACCOUNTING OBJECTS
Republican bodies
government controlledOrganizations
In connection with the denomination of the official currency of the Republic of Belarus from July 1, 2016 in accordance with the Decree of the President of the Republic of Belarus dated 04.11.2015 N 450 "On the denomination of the official currency of the Republic of Belarus", the Ministry of Finance of the Republic of Belarus explains the procedure for rounding the value of assets, liabilities , equity, balances on off-balance accounts (hereinafter referred to as accounting objects).
When carrying out the denomination, the cost of accounting objects by organizations is recalculated in the ratio of 10,000 Belarusian rubles in banknotes of the 2000 sample to 1 Belarusian ruble in banknotes of the 2009 sample (hereinafter referred to as the recalculation) as of July 1, 2016.
When recalculating, the cost of each accounting object is rounded off to two decimal places after the decimal point (up to 1 kopeck) in accordance with arithmetic rules. In the fractional part of the amount received after recalculation:
the second decimal place after the decimal point is incremented by 1 if the third decimal place after the decimal point is 5 or more;
the second decimal place after the decimal point is not changed if the third decimal place is less than 5;
the third and fourth decimal places after the decimal point are discarded.
Example 1
The unit price of material "A" as of July 1, 2016 is 32,548 rubles.
To recalculate, we divide 32,548 by 10,000, we get 3.2548. In the number 3.2548, the number "3" is the integer part; the numbers "2548" are the fractional part.
In the fractional part of the number (in the example, the number "2548"), the third and fourth decimal places after the decimal point (in the example, the number "48") are discarded.
Since the third decimal place after the decimal point (in the example, the number "4") is less than 5, the second decimal place after the decimal point does not change (in the example, the fractional part of the number will be 25).
As a result of rounding, the price of a unit of material "A" will be 3.25 rubles.Example 2
The unit price of material "B" as of July 1, 2016 is 41,256 rubles.
To recalculate, we divide 41,256 by 10,000, we get 4.1256. In the number 4.1256, the number "4" is the whole part; the numbers "1256" are the fractional part.
In the fractional part of the number (in the example, the number "1256"), the third and fourth decimal places after the decimal point (in the example, the number "56") are discarded.
Since the third decimal place after the decimal point is 5, rounding to the second decimal place after the decimal point is done by increasing by one kopeck (in the example, the fractional part of the number will be 13).
As a result of rounding, the price of a unit of material "B" will be 4.13 rubles.Deputy Minister D.N.Kiyko
The letter explains the procedure for rounding the value of assets, liabilities, equity, income, expenses, balances on off-balance accounts (hereinafter referred to as accounting objects).
When carrying out the denomination, the cost of accounting objects is recalculated in the ratio of 10,000 Belarusian rubles in banknotes of the 2000 sample to 1 Belarusian ruble in banknotes of the 2009 sample (hereinafter referred to as the recalculation) as of July 1, 2016.
When recalculating, the cost of each accounting object is rounded off. up to two decimal places after the decimal point (up to 1 kopeck) according to arithmetic rules. In the fractional part of the amount received after recalculation:
increases by 1 if the third decimal place after the decimal point is 5 or more;
second decimal place after the decimal point does not change if the third decimal place is less than 5;
third and fourth decimal places after the decimal point discarded .
Example 1
To recalculate, we divide 32,548 by 10,000, we get 3.2548. In the number 3.2548, the number "3" is the whole part; the numbers "2548" are the fractional part.
In the fractional part of the number (in the example, the number "2548"), the third and fourth decimal places after the decimal point (in the example, the number "48") are discarded.
Since the third decimal place after the decimal point (in the example, the number "4") is less than 5, the second decimal place after the decimal point does not change (in the example, the fractional part of the number will be 25).
As a result of rounding, the unit price of material "A" will be 3.25 RUB.
Example 2
To recalculate, we divide 41,256 by 10,000, we get 4.1256. In the number 4.1256, the number "4" is the whole part; the numbers "1256" are the fractional part.
In the fractional part of the number (in the example, the number "1256"), the third and fourth decimal places after the decimal point (in the example, the number "56") are discarded.
Since the third decimal place after the decimal point is 5, rounding to the second decimal place after the decimal point is done by increasing by one kopeck (in the example, the fractional part of the number will be 13).
As a result of rounding, the price of a unit of material "B" will be 4.13 rubles.
Editorial
Denomination will require additional efforts and special attention from accountants. After all, in order to recalculate the balances of assets, liabilities and capital on all accounts on July 1, you will have to perform a number of actions that are not limited to changes in accounting programs.
In the near future, an instruction will appear with a detailed algorithm for reflecting operations related to denomination in accounting, she said at the seminar, organized LLC"ASB Consult", head of the main department for the regulation of accounting, reporting and audit Mifina Tatyana Rybak.
The recalculation must be preceded by an inventory. The balances of materials, deposited amounts, etc., which, as a result of recalculation, will have a value of less than 0.5 kopecks, identified in this case, should be written off if possible. Those inventory items that remain as a result of the recalculation with a zero value on July 1 should be taken to accounting at a conditional estimate of 1 kopeck with two decimal places. Securities will be counted with 4 decimal places.
The results of the recalculation of account balances as of January 1, 2016 should be documented. This may be a recalculation statement approved by the head of the organization.
Rounding results will be written off to account 90 "Income and expenses on current activities", sub-accounts 90-7 "Other income on current activities" and 90-10 "Other expenses on current activities" - according to money, inventory, accounts receivable and accounts payable(except debt on credits and loans).
Rounding results for investment assets and financial obligations should be written off to account 91 "Other income and expenses", sub-accounts 91-1 "Other income", 91-4 "Other expenses".
Rounding of balances on off-balance accounts will be charged to the same accounts.
It is expected that by the time of the denomination, the Ministry of Taxation will clarify that the results of rounding will not be included in the turnovers taken into account for taxation.
Some of the balances can be difficult to recalculate. Thus, the size of the authorized capital and contributions of the participants of LLC and ALC must comply with the charter. Therefore, without making changes to it, the denomination of these indicators cannot be rounded off.
Primary accounting documents, incl. commodity-transport and waybills, from July 1, must be issued in denominated valuation. If invoices, acceptance certificates or other documents are issued by the supplier (contractor, performer) before July 1 , and will be received by the buyer (customer) after this date, the latter will have to reflect the corresponding amounts in accounting, taking into account the denomination and round off, having issued these actions with an accounting statement.
intermediate financial statements for the first half of this year will be compiled in millions of "pre-denomination" rubles, and for the III quarter - already in thousands of "post-denomination" rubles.
All forms of primary accounting documents should change. In particular, in invoices TTN-1 and TN-2, incoming and outgoing cash orders, acceptance certificates, write-off certificates, the forms of which are approved by the Ministry of Finance, there will be a place for kopecks. At the same time, in the graph "Suma in cuirsive" the corresponding sums of rubles will be filled in words, and kopecks - in numbers, as was done in the days of the USSR.
It is assumed that the forms of invoices currently available in organizations can be used after July 1, 2016 - until they are fully used. Over time, they will be replaced by new forms, where there will be room for pennies.
The National Bank will have to give its explanations on accounting for banks. The question of checkbooks remains open so far - fundamental decisions will also be required here.
