To promulgate the accounting regimes applicable to non-public units operating in the fields of education, healthcare, culture and sports, which comprises 5 parts:

- General provisions;

- The system of accounting vouchers

- The system of book-keeping accounts

- The system of accounting books

- The system of financial reports

People-founded, private and semi-public units which are not allocated funding by the State budget and operating in the fields of education, healthcare, culture and sports such as schools, kindergartens, training centers, clinics, hospitals, sports and physical training clubs, indoor gymnasiums, swimming pools, libraries, museums, etc, shall have to perform their accounting according to the Ordinance on Accounting and Statistics and the accounting regimes issued together with this Decision.

The accounting work in non-public units shall have to satisfy the following requirements:

- Fully, accurately and promptly reflecting all assets, capital sources, funds, debts, revenues and expenditures as well as financial results of the units;

- The reflected accounting indexes must be in line with the elaboration of plans on revenues and expenditures in terms of the contents and calculation methods;

- Financial reports� data must be clear, easy to understand so as to provide necessary information for capital-contributing members and the agencies performing the State management over the units� financial situation;

- The accounting work in the units must be organized in an orderly manner, thus ensuring efficiency.- (Summary)