Management in production

Issue 3

The following operations were carried out on budget loans in the treasury of Fergana region. (The content of the transactions is compiled by the student independently)

No

Content of transactions

Basic document

Dt

Kt

Amount (in sum)

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.
   

Issue 4

Determine the circumstances of the occurrence of mutual calculations between budgets. Show the procedure for documenting the account of settlements between budgets. Reflect accounting accounts between budgets and their description.

Issue 5

The following transactions were carried out in the treasury of Fergana city in terms of calculations between budgets

No	Content of transactions	Basic document	Dt	Kt	Amount (in sum)
1	The sums that should be transferred to the republic budget were settled				3260000
2	Transfer of funds to repayment of debts due to mutual settlements before the republican budget				3260000
3	Carrying out mutual calculations of the amounts that should be given to the sub-budget				236000
4	Transfer of amounts to be given to the lower budget				236000

Required:

1. 
   Show the documents that are the basis of transactions;
   
2. 
   Reflect transactions on the account of mutual settlements between budgets 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.
   

Issue 6

In the Fergana city treasury, the following transactions were carried out on calculations between budgets (the contents of the transactions are determined independently by the student)

No	Content of transactions	Basic document	Dt	Kt	Amount (in sum)
1
2
...

Required:

1. 
   Show the documents that are the basis of transactions;
   
2. 
   Reflect transactions on the account of mutual settlements between budgets 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.
   

Tests

1. 
   As a result of the transfer of the organization financed from the republican budget to the Finance Department of the city of Tashkent, the funds that should be received from the republican budget were transferred to mutual settlements
   

1. 
   Dt 071 Kt 011
   
2. 
   Dt 011 Kt 041
   
3. 
   Dt 061 Kt 071
   
4. 
   Dt 090 Kt 041
   

2. 
   On the basis of which document, transactions on mutual accounts are carried out in treasury departments?
   

1. 
   Appointment certificate;
   
2. 
   By letter and correspondence;
   
3. 
   Notice;
   
4. 
   There is no correct answer.
   

3. 
   Transfer of funds from the main demand deposit account of the local budget to pay off debts on mutual settlements with the republican budget
   

1. 
   Dt 061 Kt 011
   
2. 
   Dt 020 Kt 011
   
3. 
   Dt 041 Kt 011
   
4. 
   Dt 052 Kt 011
   

4. 
   What accounting entries are given in financial organizations for the amount of budget loans received by local budgets from the republican budget?
   

1. 
   Dt 051 Kt 010
   
2. 
   Dt 011 Kt 052
   
3. 
   Dt 051 Kt 011
   
4. 
   Dt 052 Kt 051
   

5 In the chart of accounts of the current account, the account named "Given and received loans" is kept in what account number?

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

4. 
   Account No. 05
   

6. 
   What do you mean by budget loan?
   

1. 
   Loans in the form of interest from the state budget of the Republic of Uzbekistan
   
2. 
   Funds allocated from the upper budget to the lower budget or from the republic budget to a resident legal entity with the condition of return
   
3. 
   Funds allocated from the upper budget to the lower budget or with the condition of returning to a foreign country
   
4. 
   Funds allocated from the state budget to a legal entity or a foreign country with the condition of return
   

6. 
   What kind of accounting entry is made for the amount of funds that should be received by the budget of the Republic of Karakalpakstan and local budgets from the republican budget of the Republic of Uzbekistan?
   

1. 
   Dt 071 Kt 061
   
2. 
   Dt 061 Kt 071
   
3. 
   Dt 061 Kt 072
   
4. 
   Dt 072 Kt 061
   

6. 
   At the end of the fiscal year, when the results of the budget execution are determined, what kind of accounting record is made when the total amount of cash budget expenses made from the local budget account is written off?
   

1. 
   Dt 020 Kt090
   
2. 
   Dt 090 Kt 020
   
3. 
   Dt 020 Kt 040
   
4. 
   Dt 040 Kt 020
   

6. 
   At the end of the fiscal year, when determining the results of budget execution, what kind of accounting entry is made when the total amount of budget revenues received in the local budget account is written off?
   

1. 
   Dt 040 Kt 011
   
2. 
   Dt 040 Kt 090
   
3. 
   Dt 090 Kt 040
   
4. 
   Dt 090 Kt 011
   

6. 
   How long will the budget loan be granted from the upper budget to the lower budget to cover planned temporary cash outages?
   

1. 
   up to 3 calendar months;
   
2. 
   up to 9 calendar months;
   
3. 
   up to 1 calendar month;
   
4. 
   for up to 1 year.