Management in production

Problem

The following actions were taken to determine the results of the implementation of the budget of Fergana region. (The content of the transactions is created independently by the student)

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

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. Problem

In the treasury of Fergana region, the following operations were carried out to determine the results of the income and use of extra-budgetary funds of budget organizations.

No	Content of transactions	Basic document	Dt	Kt	Amount (in soums)
1	Funds received from the budget to the account of other non-budget funds of the recipients of funds were transferred to the results
2	In the reporting year, the cash expenses incurred at the expense of other non-budgetary funds of the recipients of funds from the budget were transferred to the results

Required:
Show the documents that are the basis of transactions;
Determine the indicators (amounts) independently using the indicators of transactions in the above issues;
Reflect transactions on determining the results of income and use of extra-budgetary funds of budget organizations in accounting records;
Record transactions in a memorial warrant in form 274-v;
Transfer the details of the memorial warrant to the General Ledger in Form 1-f.

Issue 5

Show the procedure of budget execution reports with practical examples. Show the content of reports on budget execution. Show the procedure for drawing up a report on budget revenues and drawing up a report on budget expenses.

Issue 6

1. 
   Release the balance of the accounts in the general ledger according to the indicators of the above issues.
   
2. 
   Based on the information in the general ledger, form the accounting balance of the Fergana city budget.
   

Accounting of the implementation of the budget of Fergana region balance

to 01.01.20
(in thousand soums)

ACTIVE				PASSIVE
No	Schyot	Schyot's name	Amount	No	Schyot	Schyot's name	amount
1				1
2				2
Total by balance sheet asset				Total on balance sheet liabilities

3. 
   Form a report on budget income in the following form according to the indicators of the above issues
   

Income statement

Income Name	Department	Paragraph	Type of income	Plan	Fulfillment
Total

4. 
   Form a report on the budget expenses in the following form according to the indicators of the issues listed above
   

Expense report

Cost name	Department	Small section	Bob	Determined plan	Funding	Fulfillment		accepted legal obligation	a financial commitment made
						checkout	eal
Total

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 Koraqalpakistan 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.
   

7th practical training.Organizational and methodological aspects of budget accounting in budget organizations

Plan:

1. 
   Purposes and tasks and features of budget accounting organization in budget organizations.
   
2. 
   Forms of accounting documents and registers kept in budget organizations.
   
3. 
   Accounts used in budget organizations, their designation and structure.
   
4. 
   Accounting balance in budget organizations.
   
5. 
   Organizational aspects of budget accounting in budget organizations.
   
6. 
   Information systems used in the organization of budget accounting in budget organizations.
   

Issue 1

Define the tasks of accounting in budget organizations. What are the methodological foundations of the organization of accounting in budget organizations and reflect them in the form of a diagram. Describe the special features of the organization of accounting in budget organizations.