Management in production

Issue 3

In 2021, the following transactions took place on the funds of the development fund in the account of 41 schools of Fergana region, Fergana city:

No	Content of transactions	Dt	Kt	Basic document	Amoun t
1	To be reflected in the contract price when selling paid educational services
2	When funds are received from the sale of paid educational services
3	When a positive financial result is reflected from the sold product (work and service).

4	Revenues from the rent of temporarily unused buildings and other fixed assets in budget organizations
5	When sponsorship income is reflected
6	At the end of the year, the funds saved from the budget funds are transferred to the development fund
7	When the funds of the development fund are directed to the liquidation of creditor debts

Required.

1. 
   Independently determine the amounts of transactions on the funds of the development fund in the account.
   
2. 
   Show the documents that are the basis for the transactions of the funds of the development fund in the account, as well as fill out the forms of the documents and transfer them to the relevant memorial order.
   
3. 
   Show the accounting records of the transactions of the funds of the development fund in the account.
   

Issue 4

In 2021, the following transactions took place in the cash flow of school 41, Fergana region, Fergana city:

No	Content of transactions	Dt	Kt	Basic document	Amount

Required.

1. 
   Create the content of transactions independently.
   
2. 
   Independently determine the amounts of transactions on the movement of funds in the cash register.
   
3. 
   Show the documents that are the basis for transactions on the movement of funds in the cash register, as well as fill out the document forms and transfer them to the relevant memorial order.
   
4. 
   Show accounting records of cash flow transactions in the cash register.
   

Tests

1. 
   Which accounting entry is reflected when funds are allocated from the budget to pay salaries to employees of a budget organization?
   

A) Dt 173 Kt 232
V) Dt 171 Kt 232
S) Dt 120 Kt 232
D) A and V

2. 
   When the amount of money not used by the accountable person is returned to the cash register.
   

1. 
   Dt 120 Kt 173
   

2. 
   Dt 120 Kt 172
   
3. 
   Dt120 Kt 160
   
4. 
   Dt 120 Kt 171
   

3. 
   According to the source of funds in budget organizations:
   

1. 
   Budget funds, extra-budget special funds, development fund funds
   
2. 
   Budget funds, extra-budget special funds, development fund funds, funds received from payment contracts in educational institutions
   
3. 
   Budget funds, extra-budget special funds, development fund funds,
   
4. 
   Funds received from payment contracts in educational institutions, extra- budgetary pension fund funds
   

4. 
   When presented by the budgetary organizations which document on wages and equivalent payments, the specified amount will be paid within the budget?
   

1. 
   Power of attorney
   
2. 
   Check for cash
   
3. 
   Questionnaire
   
4. 
   Application
   

5. 
   How many days should the check issued by the Treasury be executed by the bank?
   

1. 
   8
   
2. 
   9
   
3. 
   10
   
4. 
   5
   

6. 
   How many days after their conclusion should the recipients of funds from the budget submit the contracts to the Treasury departments for registration?
   

1. 
   within 20 working days;
   
2. 
   no later than December 25 of the current financial year;
   
3. 
   within 20 working days,
   
4. 
   no later than December 15 of the current financial year;
   

7. 
   What is the correct statement on budget financing in a budget organization financed from the budget of the Republic (not covered by the Treasury)?
   

1. 
   Dt 237 Kt 140
   
2. 
   Dt 100 Kt 232
   
3. 
   Dt 200 Kt 140
   
4. 
   Dt 232 Kt 100
   

8. 
   When a scholarship is given to scholarship recipients in a budget organization
   

1. 
   Dt 173 Kt 120
   
2. 
   Dt 174 Kt 120
   
3. 
   Dt 174 Kt 232
   
4. 
   A and V
   

9. 
   When the trade union membership fee is transferred in the budget organization
   

1. 
   Dt 176 Kt 232
   
2. 
   Dt 173 Kt 232
   
3. 
   Dt 171 Kt 232
   
4. 
   Dt 163 Kt 232