Management in production

Topic 12.Accounting of various debtors and creditors Plan:

1. 
   Organization of accounts of receivables and payables, its purpose and tasks.
   
2. 
   Registration of legal and financial obligations in treasury bodies.
   
3. 
   Accounts payable with suppliers and contractors.
   
4. 
   Settlement accounts with buyers and customers.
   
5. 
   Calculation of budget and extra-budget funds.
   
6. 
   Settlement accounts with other debtors and creditors.
   
7. 
   Use of information systems in keeping accounts with various debtors and creditors
   

Issue 1

Indicate the circumstances in which accounts receivable and payable liabilities occur. Explain the nature of financial obligations and legal obligations, give practical examples. State the features of keeping accounts of debtors and creditors in budgetary organizations.

Issue 2

In 2015, 41 schools of Fergana region, Fergana city had the following transactions with suppliers and contractors:

No	Content of transactions	Dt	Kt	Basic document	Amou nt
1	To the amount of funds paid for delivered building materials, constructions and details, other tangible assets
2	To the amount of construction materials received from suppliers to the warehouse
3	When providing transport services for bringing building materials
4	To the sum of the construction and assembly works performed by the contractors

Required.

1. 
   Independently determine the amounts of transactions with suppliers and contractors.
   
2. 
   Show the documents that are the basis for transactions with suppliers and contractors, as well as fill out document forms and transfer them to the relevant memorial order.
   
3. 
   Show accounting records of transactions with suppliers and contractors.