Management in production

6th practical trainingAccounts and reports of the results of the implementation of the budgets of the state budget and state special funds.

Plan:

1. 
   The procedure for determining the results of the implementation of the budgets of the state budget and state trust funds.
   
2. 
   Closing current accounts for the implementation of the budgets of the state budget and state trust funds.
   
3. 
   Formation of periodic reports on the implementation of the state budget.
   
4. 
   Formation of periodic reports on the implementation of the budget of state special funds.
   
5. 
   Information possibilities of reports on the implementation of the budgets of the state budget and state special funds.
   
6. 
   Use of information systems in the preparation of reports on the implementation of the budgets of the state budget and state trust funds.
   

Issue 1

Show the sequence of the formation of the results of budget execution. Give practical examples of the formation of budget execution results. Show the procedure for reflecting the results of budget execution in accounting documents and account registers.

2. Case-issue

The following actions were taken to determine the results of the implementation of the Fergana city budget

No	Content of transactions	Basic document	Dt	Kt	Amount (in soums)
1.	Revenues in the reporting year Transferred to the "Budget execution results" account
2.	Funds given to the republican budget were transferred to the "Budget execution results" account
3.	Transfer of funds allocated to the sub-budget to the "Budget execution results" account
4.	Cash expenses incurred in the reporting year were transferred to the account of the results of budget execution

Required:
Show the documents that are the basis of transactions;
Independently determine the results (amounts) of the budget implementation using the indicators of transactions in the above-mentioned issues;
Reflect transactions on the results of budget execution 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.

3.