National Accounting Act
전체선택
CHAPTER I GENERAL PROVISIONS
Article 1 (Purpose)
Article 2 (Definitions)
Article 3 (Scope of Application)
Article 4 (Principles of National Accounting)
Article 5 (Fiscal Year)
Article 6 (Allocation of Administrative Affairs of National Accounting)
Article 7 (Appointment of Officer Responsible for Accounting)
Article 8 (Establishment of Deliberative Committee on National Accounting System)
Article 9 Deleted.
Article 10 (Relations to other Acts)
CHAPTER II STANDARDS FOR ACCOUNTING
Article 11 (Standards for National Accounting)
Article 12 Deleted.
CHAPTER III SETTLEMENT OF ACCOUNTS
Article 13 (Process of Settlement of Accounts)
Article 14 (Composition of Report of Settlement of Accounts)
Article 15 (Preparation of Report of Settlement of Accounts)
Article 15-2 (Supplementary Documents for Report on Settlement of Accounts)
Article 16 (Preparation of Statement of Spending of Reserve Funds)
Articles 17 through 23 Deleted.
CHAPTER IV SUPPLEMENTARY PROVISIONS
Article 24 (Internal Control)
Article 25 (Keeping Account Books)
Article 26 (Supervision over Accounting and Preparation of Reports of Settlement of Accounts)
Article 27 (Education of Public Officials Involved in Accounting)
Article 28 (Responsibilities of Public Officials Involved in Accounting)