! List of questions for 1st intermediate control in spring semester

Information sources: The balance sheet, report form F- №1 and statement of financial results information for appropriate year, report form F- №2 (yearly).

Table 5
Analysis of receivables’ turnover

№	Indicators	Last year	Reporting year	Difference from last year, (+,- )
1	Net income from sale, th.s. (Form 2, 110 line) (S)
2	Average annual balance of receivables, th.s. (Rb)
3	Current assets (Ca)
4	Doubtful receivables, th.s. (211-row) (Dr)
	Calculations
	Receivables turnover ratio (Rtr) (1r / 2r) or (S / Rb)
6	Receivables turnover in day (Dtd) (2r*360 / 1r) or ( Rb*360 / S)
7	Share of receivables in current assets, % (Shrca) (2r*100:3r) or (Rb * 100 / Ca)
8	Share of doubtful receivables in total receivables, % (Shdr) (4r*100:2r) or (Dr *100 / Rb)

Information source: Balance sheet information for appropriate year, report form F- №1 (yearly).

Table 6
An analysis of payables’ turnover

№	Indicators	Last year	Reporting year	Difference from last year, (+ , - )
1	Cost of goods sold, th.s.
2	Total liabilities, th.s.
3	Total payables, th.s.
4	Including, overdue payables
5	Ratio of payables turnover (1r:3r)
6	Period of payables turnover, in day (3rх360:1r)
7	Share of payables in total liabilities, % (3rх100:2r)
8	Share of overdue payables in total payables, % (4rх100:3r)

Information source: Balance sheet information for appropriate year, report form F- №1 (yearly).


! Requirements

The answer to the question is written in the order 1-16, 2-17, 3-18,

4-19,…………14-29, 15-30.

If a student selects question 5, he/she automatically selects question 20. So the student writes the answers to questions 5 and 20.

The student chooses only one of the proposed exercise and analyzes it. The result of the analysis is drawn up in a conclusion (in writing form).
Just don't let the chosen exercise coincide with your theoretical questions! For example, 1 theoretical question relates to the topic of the balance sheet, 2 - to the topic of financial results. In this case, the student should choose one of the exercise that are not related to these topics, for example, receivables.
O’zbek tilida izoh.
(1 – 16, 2 -17, 3 -18, 4-19,……………14-29, 15-30 tartibida savolga javob yoziladi.
Y’ni bir student 5 savolni tanlasa avtomatik tarzda 20 savolni ham tanlagan bo’ladi. Demak student 5 hamda 20 savollarga javob yozadi.
Student berilgan masalalardan faqat birini tanlaydi va uni tahlil qiladi. Tahlil natijasi hulosa bilan yakunlanadi (Yozma tarzda).
Faqat tanlangan masala nazariy savollaringizga mos tushmasin! Misol uchun nazariy savolni 1 chisi balans mavzusiga tegishli, 2 chisi Moliyaviy natijalar mavzusiga oid. Bu holda talaba shu mavzularga tegishli bo’lmagan masaladan birini tanlashi kerak, misol uchun debitorlik kabi.)