Management in production

3 - Problem

The transactions of the Fergana city budget expenses were carried out as follows (the content of the transactions is compiled by the student independently based on the table presented in problem 9)

No	Content of transactions	Basic document	Dt	Kt	Amount (in soums)

Required:
Show the documents that are the basis of transactions;
Independently determine the amounts of transactions for budget expenses using the table given in problem 9;
Reflect budget expenditure transactions in accounting records; Record the transactions on the memorial warrant in form 274b;
Transfer the details of the memorial warrant to the General Ledger in Form 1-f.

Issue 4

In the Fergana city treasury, the following operations were carried out on expenses at the expense of extra-budgetary funds of organizations that are provided with funds from the budget

No	Content of transactions	Basic document	Dt	Kt	Amount (in sum)
1.	Expenditures on the funds of the Development Fund of Budget Organizations were reflected				450000
2.	Funds from parents for students in pre-school educational institutions were reflected				326315
3.	When expenses are reflected on account of rental income to budget organizations				23610
4.	Expenditures were reflected in budgetary organizations at the expense of income from other extra-budgetary funds				233113
6.	Targeted expenses were carried out at the expense of income of sponsorship funds to budget organizations				167964
7	Expenditures were reflected in the account of income from the provision of work and services to the budget organizations according to the type of activity.				423615

Required:

1. 
   Show the documents that are the basis of transactions;
   
2. 
   Reflect transactions on the income of the budget in accounting records;
   
3. 
   Record transactions in a memorial warrant in form 274-v;
   
4. 
   Transfer the details of the memorial warrant to the General Ledger in Form 1- f.
   

Tests

1. 
   Funds were transferred to the deposit accounts of the recipients of budget funds
   

1. 
   Dt020 Kt011
   
2. 
   Dt011 Kt020
   
3. 
   Dt041 Kt050
   
4. 
   Dt090 Kt 041
   

2. 
   As a result of the transfer of the organization financed from the budget of the Republic to the Finance Department of Tashkent city, the funds that should be received from the budget of the Republic were transferred to mutual settlements
   

A) Dt052 Kt061
V) Dt 041 Kt040
S) Dt 061 Kt050
D) Dt061 Kt071

3. 
   In the chart of accounts of the current account, the account named "Expenses" is kept in the account number?
   

1. 
   Account No. 09
   
2. 
   Account No. 06
   
3. 
   Account No. 04
   
4. 
   Account No. 02
   

4. 
   On the basis of which document, excess funds from local budget funds are returned to individuals or legal entities in regional treasury departments?
   

1. 
   Appointment certificate (5 forms)
   
2. 
   Appointment certificate (12 forms)
   
3. 
   Conclusion
   
4. 
   Appointment certificate (5 forms)
   

5. 
   In the accounting of local financial organizations, what kind of accounting entries are given to the amount of cash expenses made by them based on the reports of the chief managers of budget funds?
   

1. 
   Dt 020 Kt 011
   
2. 
   Dt 020 Kt 014
   

D) Dt 011 Kt 020
C) Dt 014 Kt 020

6. 
   Select the correct list of types of cost classification below
   

1. 
   Functional (by task) classification, Organizational classification, Economic classification
   
2. 
   Social classification, Proportional (according to the task) classification, Functional (according to the task) classification
   
3. 
   Economic classification, Functional (by task) classification, Organizational classification
   
4. 
   Functional (according to the task), Economic classification
   

7. 
   What are the levels of responsibility and responsibility of the managers of budget funds according to the republican budget?
   

1. 
   General managers are third level managers
   
2. 
   Second and third level managers;
   
3. 
   General managers
   
4. 
   Second-level managers, third-level managers;
   

8. 
   How is financing of budget organizations from the republican budget carried out?
   

1. 
   Payment order method;
   
2. 
   By opening a loan;
   
3. 
   by collection method;
   
4. 
   Using calculation methods
   

9. 
   Funds were allocated for financing capital investments and other activities
   

1. 
   Dt 020 Kt 090
   
2. 
   Dt 011 Kt 020
   
3. 
   Dt 020 Kt 011
   
4. 
   Dt 051 Kt 090
   

10. 
    At the end of the financial year, when the results of the budget implementation are determined, what kind of accounting record is made when the total amount of the cash budget expenses made from the local budget account is written off?
    

1. 
   Dt 020 Kt 090
   
2. 
   Dt 090 Kt 020
   
3. 
   Dt 020 Kt 040
   
4. 
   Dt 040 Kt 020