To compose a statement of record following the Rules on Drawing up Annual Reports for the Budget, Budget Spending Units and other Entities of Public Law from Article 21 to 25 of the Annex 3/A in the rules cited (Revenues and expenses following the principles of cash flow), the specified users of the uniform chart of accounts have to classify the data on revenues and expenses in the accounting ledgers established on the basis of the cash flow. The data has to be classified as defined in the form cited.

By using the transfer procedure to accounts for recording you post revenues to revenue accounts in order to establish whether the cash flow occurs. Expenses are posted to the expense accounts.

	Before the data about revenue and expenses are transferred to the accounts, you have to properly close or rather verify the outstanding items, since only properly closed items get transferred!
	Partial payments and any completely paid receivables or payables are transferred to the accounts. In case of prepayment the transfer is not performed - it is necessary to close the open payment value before the transfer.

If the invoice is again automatically posted, the itmes of the possible transfers posted to the accounts are deleted. Another automatic posting of receivable or payable may effect the account value or the account ID, to which the business event was posted.  That is why you have to post also the transfers to accounts for recording, after the posted receivable or payable was automatically posted again.

Chart of accounts source: Rules on Drawing up Annual Reports for the Budget, Budget Spending Units and other Entities of Public Law. 

Revenues  

in records posting these are posted by groups

71 - Non-tax revenues

72 - Capital revenues

73 - Grants

74 - Transferred revenues

During the year the statments of records for revenues in these groups are debited to the subgroup 799. By the end of year the group 799 is closed to the debit side of the above groups.

Expenses  

According to the unified chart of accounts they are not shown in the class 7 (as is the case with corporate entities), but rather in the group 46. The following groups are used in posting of expenses

40 - Current expenditure

41 - Current unrequited transfer

42 - Capital expenditure

During the year the statments of records for expenses in these groups are credited to the subgroup 499. By the end of year the subgroup 499 is closed to the credit side of the above groups.

In the balance categories of the "Revenue and expenditure account of specified users following the principles of cash flow" only data from accounts are represented.

Example and Description of Procedures: