Entries shall be made on the basis of an accounting system comprising a nomenclature of budgetary items which make a clear distinction between the accounts which permit the balance-sheet to be drawn up and those which permit the revenue and expenditure account to be drawn up.
Kirjed tehakse raamatupidamissüsteemi alusel, mille liigenduses eristatakse selgelt kontosid, mis võimaldavad koostada bilanssi, ja kontosid, mis võimaldavad koostada tulude ja kulude aruannet.