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he or she shall be responsible for laying down accounting procedures and chart of accounts common to all union trust funds.
odgovoren je za določitev računovodskih postopkov in kontnega okvira, ki so skupni za vse skrbniške sklade unije.
entries in the journal shall be transferred to the general ledger, itemised according to the chart of accounts referred to in article 212.
knjižbe v dnevnik se prenesejo v glavno knjigo, ki je razčlenjena v skladu s kontnim načrtom iz člena 212.