Management in production

Issue 4

In 2021, the following transactions took place with the Pension Fund of Fergana Region, Fergana City, School No. 41:

No	Content of transactions	Dt	Kt	Basic document	Amount
1	To the amount of mandatory contributions to the Pension Fund from the employees' calculated wages

2	Transfer of the amount of mandatory contributions deducted from the calculated wages of employees to the Pension Fund
3	Deductions calculated from the actual volume of products (work, services) sold in accordance with the law
4	Reflecting deductions calculated from the actual volume of products (work, services) sold in accordance with the legislation in the form of benefits
5	When calculating State social insurance payments and other payments made at the expense of the off- budget Pension Fund (create a survey form)
6	Upon receipt of payments calculated on the State social insurance made at the expense of the off- budget Pension Fund

Required.

1. 
   Settlements with the off-budget Pension Funddetermine the amounts of transactions independently.
   
2. 
   Settlements with the off-budget Pension Fundshow the documents that are the basis of the transactions, as well as fill out the document forms and transfer them to the relevant memorial order.
   
3. 
   Show the accounting records of transactions with the Pension Fund off- budget.
   

Tests

1. 
   In which sub-account are different debtors and creditors reflected in the submission of the balance sheet by budget organizations?
   

1. 
   179 sub-accounts
   
2. 
   150-159 sub-accounts
   
3. 
   178 sub-accounts
   
4. 
   159 sub-accounts
   

2. 
   When a fixed asset is purchased from budget funds of a budget organization, what kind of certificate is given when the funds are transferred to the supplier?
   

1. 
   Dt 150 Kt 232
   
2. 
   Dt 178 Kt 232
   
3. 
   Dt 232 Kt150
   
4. 
   Dt 232 Kt 178
   

3. 
   What kind of justification is given to the actual cost incurred for electricity supply by the budget organization at the expense of the payment contract?
   

1. 
   Dt 251 Kt 237
   
2. 
   Dt 251 Kt 150
   
3. 
   Dt 211 Kt 251
   
4. 
   Dt 251 Kt 178
   

4. 
   In which section of the balance sheet is 159 sub-accounts reflected when receivables arise in budget organizations?
   

1. 
   in the active part
   
2. 
   in the passive voice C ) in Figure 2
   

D) in the 2nd RJ

5. 
   In what form (book) are accounts receivable and creditor relations taken into account?
   

1. 
   in form 292
   
2. 
   in form 294 C )in form 285 D ) in form 308
   

6. 
   What documents should be attached to various debtors and creditors when submitting a balance sheet by budget organizations?
   

1. 
   Waybill
   
2. 
   Arbitration act
   
3. 
   a complete list of debtors and creditors
   
4. 
   load the correct answer
   

7. 
   What kind of certificate is issued when the cost of the fixed asset purchased from the development fund is paid?
   

1. 
   Dt 159 Kt111
   
2. 
   Dt 150 Kt 113
   
3. 
   Dt 159 Kt 113
   
4. 
   Dt 150 Kt 112
   

8. 
   What happens when a 15% advance payment is made from the budget and the product is delivered?
   

1. 
   receivables
   
2. 
   creditor indebtedness
   
3. 
   the product will not be delivered until the payment is 100%
   
4. 
   load the correct answer
   

9. 
   What kind of payment is given when a 15% advance payment is made from the budget funds and medicines are delivered?
   

1. 
   Dt 150 Kt 062
   
2. 
   Dt 063 Kt 159
   

S) Dt 160 Kt 261
D) Dt 062 Kt 150

10. 
    Show the line in which the process of the purchase of fixed assets and the entry into the balance sheet is correctly indicated
    

A) Dt 072 Kt 159 Dt (010-019) Kt 072
B) Dt (010-019) Kt 159 Dt (010-019) Kt 072
C) Dt 073 Kt 159 Dt (010-019) Kt 073
D) Dt 072 Kt 150