Management in production

5th practical training.Inter-budget relations and debt accounting

Plan:

1. 
   Inter-budget relations and the purpose and tasks of their calculation.
   
2. 
   Subsidies, transferable income, subsidies account.
   
3. 
   Features of the budget loan and its account.
   

5.4 Budget loan documentation and reflection in account registers.

5. 
   Inter-budget mutual calculations and their accounting features.
   
6. 
   Documenting inter-budget mutual calculations and reflecting them in account registers.
   
7. 
   Account of credit lines and loans.
   
8. 
   Calculation of internal and external debts of the state. Use of information systems in accounting for inter-budgetary relations.
   

Issue 1

Specify the budget loan allocation procedure. Specify the budget loan repayment procedure. Explain with examples the procedure for reflecting the budget loan in accounting documents and the procedure for reflecting transactions related to the budget loan in accounting records.

Issue 2

The following operations were carried out on budget loans in the treasury of Fergana region

No	Content of transactions	Basic document	Dt	Kt	Amount (in sum)
1.	A loan was given to Toshloq district.				236421
2.	A loan was received from the republic budget.				1364983
3.	The budget loan given to Toshloq district was transferred to the subsidy account				236421
4.	The loan received from the republican budget was returned.				1364983

Required:

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