Management in production

Issue 3

In 2021, the following transactions took place on the account of commodity material reserves of 23 schools of Fergana district, Fergana region:

No	Content of transactions	Dt	Kt	Basic document	Amount
1	Cost of stationery purchased
2	Receipt of purchased stationery at actual cost
3	The value of stationery goods received freely from individuals and legal entities

4	Receipt of stationery goods received at their true cost
5	The amount of actual production costs of building materials prepared by the organization itself
6	Delivery of construction materials prepared by the organization at actual value
7	Reflecting the real value of the sale of building materials
8	Cost of selling stationery
9	At the same time, 50 percent of the amount is calculated on the corresponding budget income
10	At the same time, when 50 percent of the organization is transferred to income
11	Upon receipt of funds
12	Transfer of 50 percent of budgeted amounts
13	Financial result (profit or loss) from the sale of stationery goods
14	Free delivery of building materials
15	Release of stationery goods that are in short supply as a result of inventory
16	To the amount of stationery goods purchased at the expense of budget funds resulting from the inventory deficit: a) write-off of the cost of stationery goods that are scarce
	b) calculation of the amount recovered from the guilty person to budget revenues
	c) payment of the deficit amount by the guilty party
	g) transfer of funds to budget income

Required.

1. 
   Determine the amounts of transactions on commodity material reserves independently (within the norms specified in the estimate given in problem 37).
   
2. 
   Show the documents that are the basis of the transactions on the goods and material reserves, and fill out the forms of the documents and transfer them to the relevant memorial order.
   
3. 
   Show the accounting records of transactions on commodity material reserves.
   

Tests

1. 
   The payment was calculated for the company that provided car service to bring the materials to the organization.
   

A) Dt 091 Kt 150
B) Dt -231 Kt 150
C) Dt 231 Kt 159
D) Dt 060-069 Kt 159

2. 
   For what purposes are the funds left at the disposal of budget organizations from the sale of inventory?
   

1. 
   To cover creditor debts, to strengthen the material and technical base, to provide material incentives
   
2. 
   To strengthen the material and technical base in accordance with the field of activity
   
3. 
   To close creditor debts, to strengthen the material and technical base
   
4. 
   The correct answer is not given
   

3. 
   As a result of the inventory, surplus material reserves are entered into the balance sheet
   

A) Dt 060-069 Kt 400
B) Dt 060-069 Kt 260
C) Dt 060-069 Kt 273
D) Dt 060-069 Kt 280

4. 
   When materials that are in short supply as a result of the inventory are charged to the responsible person.
   

A) Dt 060-069 Kt 162
B) Dt 173 Kt 060-069
C) Dt 170 Kt 060-069
D) Dt 060-069 Kt 163

5. 
   How many days of seasonal stocks of household and stationery materials, taking into account the excess stock of goods
   

1. 
   25 days
   
2. 
   45 days
   
3. 
   55 days
   
4. 
   120 days
   

6. 
   When materials are used for scientific research work on economic contracts. A) Dt 251 Kt 060-067
   

B) Dt 090 Kt 060-069
C) Dt 082 Kt 060-069
D) Dt 231 Kt 060-069

7. 
   How many days are the seasonal reserves of construction and repair materials when calculating the excess commodity stock.
   

1. 
   25 days
   
2. 
   45 days
   
3. 
   55the day
   
4. 
   120 days
   

8. 
   Budget organizations are material goodsIn which regulatory document is the procedure for determining the norm of seasonal reserves?
   

1. 
   Instruction registered with the number 1111 of the Republic of Uzbekistan on April 12, 2001
   
2. 
   was registered on April 12, 2001 from the Republic of UzbekistanNo. 1025registered router with number
   
3. 
   Instruction registered with the number 1025 of the Republic of Uzbekistan on March 14, 2002
   
4. 
   Instruction registered with the number 1111 of the Republic of Uzbekistan on April 12, 2001
   

9. 
   If the residual value of the inventory is greater than the amount transferred to the account of the materially responsible person
   

A) Dt231, 241, 251, 261 or 271 Kt 060-069
B) Dt231, 241, 251, 261 Kt 170
C) Dt231, 241, 251, 261 or 271 Kt 170
D) Dt Dt231, 251, 261 or 271 Kt 170

10. 
    Based on the possibility of accepting and taking away the relevant material reserves, what period of validity of power of attorney is determined by the current laws?
    

1. 
   for a period not exceeding 20 days
   
2. 
   The term is not specified
   
3. 
   for a period not exceeding 10 days
   
4. 
   for a period not exceeding 15 days