Encyclopedia
Primary Accounting
Primary accounting is carried out by state and municipal museums, as well as state and municipal organizations that own or use museum items and collections, including those included in the Museum Fund of the Russian Federation, in accordance with paragraphs nine through thirteen of this article1.
Federal Law No. 54-FZ of May 26, 1996 "On the Museum Fund of the Russian Federation and Museums in the Russian Federation", as amended on December 23, 2023, Article 6 // Official Gazette of the Russian Federation. 1996. No. 22. Item 2591. ↩