Issue 2
Show the procedure for filling out memorial warrant forms used in budget organizations based on practical examples. Indicate the procedure for recording the indications in the memorial order in the "General Journal Book" of the form No.
308. Explain the structure of the "General Journal Book" in the form No. 308 and the implementation of entries in them. Show the schematic view of the balance sheet of the budget organization for the execution of income and expenditure estimates.
Case-issue
As of January 1, 2012, the accounting balance of school 232 located in Fergana district of Fergana city was as follows
BALANCE
As of January_ 1, 2015
Organization 232-school Periodicity: annual
Unit of measure thousand sum
Ministry Ministry of Finance Budget type local
ACTIVE
|
Row code
|
At the beginnin
g of the year
|
By the end of the year (quarter).
|
SECTION I. NON-FINANCIAL ASSETS § 1. Fixed assets and other long-term non-financial assets
|
|
|
|
Basic tools:
|
|
|
|
Initial (reset) value (sub-accounts 010, 011, 012, 013, 015, 018,
019)
|
10
|
257186
|
|
Amount of depreciation (sub-accounts 020, 021, 022, 023, 025,
029)
|
11
|
39450
|
|
Balance value (line 010 - line 011)
|
12
|
217736
|
|
Intangible assets (sub-account 030)
|
20
|
|
|
Fixed assets and other long-term non-financial assets - total (012+020 lines)
|
30
|
217736
|
|
§ 2. Non-productive assets
|
|
|
|
Land improvement (sub-account 040)
|
40
|
|
|
§ 3. Goods are material resources
|
|
|
|
Finished product (subaccount 050)
|
50
|
|
|
Construction materials (subaccount 060)
|
60
|
|
|
Food products (subaccount 061)
|
61
|
0
|
|
Medicines and wound dressings (sub-account 062)
|
62
|
|
|
Inventory and household equipment (subaccount 063)
|
63
|
0
|
|
Fuel, fuel - lubricants (subaccount 064)
|
64
|
|
|
Machinery and equipment - spare parts of equipment (subaccount 065)
|
65
|
|
|
Other inventories (sub-account 069)
|
66
|
0
|
|
Goods - material reserves - total (lines
050+060+061+062+063+064+065+066)
|
70
|
0
|
|
§ 4. Investments in non-financial assets
|
|
|
|
Equipment for installation (subaccount 070)
|
80
|
|
|
Unfinished construction (subaccount 071)
|
81
|
|
|
Other expenses on fixed assets (subaccount 072)
|
82
|
|
|
Expenses on intangible assets (subaccount 080)
|
90
|
|
|
Expenditures for goods (work, services) (subaccount 090)
|
100
|
|
|
Other expenses for inventory (subaccount 091)
|
101
|
|
|
Investments in non-financial assets - total (lines
080+081+082+090+100+101)
|
110
|
0
|
|
TOTAL FOR SECTION I (030+040+070+110 lines)
|
120
|
217736
|
|
SECTION II. FINANCIAL ASSETS
|
|
|
|
Funded budget funds for the maintenance of the organization (sub-account 100)
|
130
|
|
|
Budget funds financed for other purposes (sub-account 101)
|
131
|
|
|
Proceeds from calculations of special types of payments (subaccount 110)
|
140
|
|
|
Receipts from the payment-contract form of teaching in educational institutions (subaccount 111)
|
141
|
|
|
Funds of the budget organization development fund (subaccount 112)
|
142
|
199
|
|
Other extra-budgetary funds (sub-account 113)
|
143
|
|
|
Funds temporarily at the disposal of the budget organization (subaccount 114)
|
144
|
|
|
Currency account (subaccount 115)
|
145
|
|
|
Funds in other accounts (sub-account 119)
|
146
|
|
|
Cash funds in national currency (subaccount 120)
|
150
|
|
|
Cash funds in foreign currency (subaccount 121)
|
151
|
|
|
Letters of credit (subaccount 130)
|
160
|
|
|
Cash on the road (subaccount 131)
|
161
|
|
|
Cash equivalents (subaccount 132)
|
162
|
|
|
Deposited funds (subaccount 140)
|
170
|
|
|
TOTAL FOR SECTION II (130+131+140+141+142+143+144+145+146+150+151+160+1
61+162+170 rows)
|
180
|
199
|
|
SECTION III. RECEIVABLES
|
|
|
|
Settlements with suppliers and contractors (subaccount 150)
|
190
|
|
|
Settlements with customers and customers (subaccount 152)
|
191
|
|
|
Insurance payments (subaccount 154)
|
192
|
|
|
Calculations on special types of payments (subaccount 156)
|
193
|
|
|
Settlements with other debtors (sub-account 159)
|
194
|
2151
|
|
Settlements with the budget for payments to the budget (subaccount 160)
|
200
|
|
|
Calculations on the single social payment (subaccount 161)
|
201
|
|
|
Calculations of contributions to the Personal Savings Pension Account (sub-account 162)
|
202
|
|
|
Settlements with the off-budget Pension Fund (sub-account
163)
|
203
|
652
|
|
Settlements with other off-budget funds (sub-account 169)
|
204
|
|
|
Deficit calculations (sub-account 170)
|
210
|
|
|
Settlements with accountable persons (subaccount 172)
|
211
|
|
|
Other accounts with students (subaccount 175)
|
212
|
|
|
Other accounts with employees (subaccount 179)
|
213
|
|
|
Other settlements between higher and lower organizations (sub-
account 180)
|
220
|
|
|
TOTAL FOR SECTION III (190+191+192+193+194+200+201+202+203+204+210+211+2
12+213+220 lines)
|
230
|
2803
|
|
BALANCE (120+180+230 lines)
|
240
|
220738
|
|
PASSIVE
|
Row code
|
At the beginning of the
year
|
By the end of the year (quarter).
|
SECTION III. CREDITORS
|
|
|
|
Settlements with suppliers and contractors (subaccount 150)
|
250
|
|
|
Settlements with customers and customers (subaccount 152)
|
251
|
|
|
Insurance payments (subaccount 154)
|
252
|
|
|
Calculations on funds temporarily at the disposal of the budget organization (sub-account 155)
|
253
|
|
|
Calculations on special types of payments (subaccount 156)
|
254
|
|
|
Settlements with other creditors (subaccount 159)
|
255
|
1011
|
|
Settlements with the budget for payments to the budget (subaccount 160)
|
260
|
2789
|
|
Calculations on the single social payment (subaccount 161)
|
261
|
6003
|
|
Calculations of contributions to the Personal Savings Pension Account (sub-account 162)
|
262
|
240
|
|
Settlements with the off-budget Pension Fund (sub-account 163)
|
263
|
1080
|
|
Settlements with other off-budget funds (sub-account 169)
|
264
|
|
|
Settlements with employees on social benefits (subaccount 171)
|
270
|
750
|
|
Settlements with accountable persons (subaccount 172)
|
271
|
|
|
Settlements with employees on payment of wages (subaccount 173)
|
272
|
15107
|
|
Settlements with scholarship recipients (subaccount 174)
|
273
|
|
|
Other accounts with students (subaccount 175)
|
274
|
|
|
Calculations for deductions from employees' wages (subaccount 176)
|
275
|
776
|
|
Settlements of deposited payments (subaccount 177)
|
276
|
|
|
Other accounts with employees (subaccount 179)
|
277
|
|
|
Other settlements between higher and lower organizations (sub- account 180)
|
280
|
|
|
TOTAL FOR SECTION III (250+251+252+253+254+255+260+261+262+263+264+270+27
1+272+273+274+ 275+276+277+280 rows)
|
290
|
27756
|
|
SECTION IV. FINANCIAL RESULTS
|
|
|
|
Actual expenditures on budget funds (subaccount 231)
|
300
|
|
|
Funding from the budget (subaccount 232)
|
301
|
|
|
Current financial result for the reporting period on budget funds (lines 301-300)
|
302
|
0
|
|
Actual expenses incurred at the expense of funds for calculations of special types of payments (sub-account 241)
|
310
|
|
|
Funds of parents calculated in educational institutions (subaccount 242)
|
311
|
|
|
Current financial result for the reporting period according to calculations on special types of payments (lines 311-310)
|
312
|
0
|
|
Actual expenses incurred at the expense of receipts from the payment-contract form of training in educational institutions (sub-account 251)
|
320
|
|
|
Revenues from payment-contract funds for teaching in
educational institutions (sub-account 252)
|
321
|
|
|
Current financial result for the reporting period on receipts from
the payment-contract form of teaching in educational institutions (lines 321-320)
|
322
|
0
|
|
Actual expenses incurred at the expense of the budget organization development fund (subaccount 261)
|
330
|
|
|
Revenues from the Budget Organization Development Fund (subaccount 262)
|
331
|
|
|
Current financial result for the reporting period for the budget
organization development fund (lines 331-330)
|
332
|
0
|
|
Actual expenses on other income (subaccount 271)
|
340
|
|
|
Other off-budget revenues (sub-account 272)
|
341
|
|
|
Property surplus as a result of inventory (subaccount 273)
|
342
|
|
|
Current financial result for the reporting period by other income
(lines 341+342-340)
|
343
|
0
|
|
Final financial result (lines 351+352+353+354+355+356)
|
350
|
192982
|
|
Final financial result on budget funds (sub-account 280)
|
351
|
192282
|
|
Final financial result on calculations of special types of payments (subaccount 281)
|
352
|
|
|
The final financial result of the payment-contract funds of training in educational institutions (sub-account 282)
|
353
|
|
|
The final financial result on the funds of the budget organization development fund (subaccount 283)
|
354
|
700
|
|
Final financial result on other income (sub-account 284)
|
355
|
0
|
|
Allowances for taxes and other payments accrued to the budget
and extra-budgetary funds (sub-account 285)
|
356
|
|
|
TOTAL FOR SECTION IV (lines 302+312+322+332+343+350)
|
360
|
192982
|
|
BALANCE (290+360 lines)
|
370
|
220738
|
|
SECTION V. OFF-BALANCE SHEET ACCOUNTS Fixed
assets leased (01)
|
380
|
|
|
Assets taken into custody (02)
|
381
|
|
|
Fixed report forms (04)
|
382
|
|
|
Debt write-off of bad debts (05)
|
383
|
|
|
Material costs paid for centralized supply (06)
|
384
|
|
|
Loans of pupils and students for unreturned material values (07)
|
385
|
|
|
Portable sports trophies and trophies (08)
|
386
|
|
|
Unpaid Referrals (09)
|
387
|
|
|
Inventory and farm equipment in use (10)
|
388
|
|
|
Educational subjects of military equipment (11)
|
389
|
|
|
Spare parts of vehicles given instead of old ones (12)
|
390
|
|
|
Required:
Open the General Ledger of Form 308 and mark the working accounts used in them.
Transfer the balance of sub-accounts on the balance sheet to the "General Journal Book" of form No. 308 (take the balances of sub-accounts 010-019 and 020-029 independently.
Compare the debit and credit balances for the balances posted to the General Ledger on Form 308 on a cumulative basis.
Open the appropriate memorial warrant forms.
Tests
Accounting methods.
A) documentation and inventory double-entry balance sheet and report.
V) assessment and calculation, documentation and inventory, system of accounts and double-entry, balance sheet and report.
assessment and calculation, system of accounts and double-entry bookkeeping.
chess writing, observation, balance sheet and report.
When was the Law of the Republic of Uzbekistan "On Accounting" adopted and how many articles does it consist of?
A) April 13, 2016 consists of 32 articles;
C) January 10, 2001 consists of 17 articles;
November 18, 1993 consists of 28 articles;
August 30, 1996 consists of 24 articles.
What are the mandatory requisites of initial accounting documents in accordance with the Law on Accounting.
A) Document numbers, date, signature, content.
V) name of the enterprise, name and number of the document, date and place, amount of content and signature of the responsible person.
name of the enterprise, name and number of the document, date and place and signature of the responsible person.
the name of the enterprise, the name and number of the document, the date and place, the amount of content and the signature of the responsible person and the head of the enterprise.
Two-way recording conditions
A) debit one account and credit another account by the same amount
C) the amount of one economic process is simultaneously reflected in one account debit and one account credit in the same amount
one account is debited and the other account is credited.
one amount is reflected in the debit of one account, and in the credit of the second account
The accounting policy of the budget organization is ...
A) Internal order of monthly work on accounting in the budget organization
V) Internal procedure of quarterly work on accounting in the budget organization
S) Internal procedure of annual work on budget organization and accounting of its execution
D) There is no correct answer
Provision of funds within the limits of cash and actual expenseswhich ledger is kept to control and account for
A) Form 294.
C) Cash book.
S) 296 of the form
D) 279 form
What do you understand by budget organization?
A) Ministry, state committee, office, state organization, which is supposed to allocate funds from the State budget for the implementation of its activities related to the fulfillment of the tasks assigned to it, and this fund is considered the main source of financing;
V) A state organization based on state ownership related to the performance of the tasks assigned to it;
S) A state organization that receives funds from the State budget for the performance of its activities related to the performance of the tasks assigned to it and has attached various forms of ownership to itself;
D) There is no correct answer.
Who will organize accounting and reporting in budget organizations in accordance with the Law "On Accounting".
A) Head of the organization.
C) Chief Accountant.
The head of the higher organization.
Ministry of Finance of the Republic of Uzbekistan.
What are off-balance sheet accounts used for?
A) To reflect separately the assets of the organization.
C) To reflect temporary funds that do not belong to the institution.
For properties and other valuables removed from the temporary balance sheet of the organization.
There is no correct answer.
The purpose of accounting in budgetary organizations 5-v
A) It consists in providing users with accurate, complete and reliable information on budget execution;
V) is to provide users with accurate, complete and reliable information on the financial activities of the budget organization;
consists in providing only internal users with accurate, complete and reliable information on budget execution;
is to provide only external users with accurate, complete and reliable information on budget execution.
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