Entries relating to the accounts of the statement of revenue and expenditure and to commitments and established entitlements accounts shall be made on the basis of an accounting plan comprising a nomenclature of items which makes a clear distinction between the balance sheet accounts and the expenditure and revenue accounts in the statement of revenue and expenditure.
Vknjižbe, povezane s konti prihodkov in odhodkov ter konti obveznosti in ugotovljenih terjatev, se izvedejo na podlagi kontnega načrta, ki obsega nomenklaturo postavk, ki jasno razlikuje med konti bilance stanja in konti odhodkov in prihodkov v načrtu prihodkov in odhodkov.