Management in production

Topic 14.Accounting of financial results in budget organizations

Plan:

1. 
   The procedure for determining financial results in budget organizations.
   
2. 
   Calculation of financial results for the current year according to budget funds.
   
3. 
   Calculation of financial results for the current year according to calculations of special types of payments.
   
4. 
   Financial results for the current year on the funds of the payment contract of training in educational institutions.
   
5. 
   Financial results for the current year on the funds of the budget organization development fund.
   
6. 
   Account of final financial results. Use of information systems in accounting for financial results.
   

Issue 1

Schematically show the formation of financial results in budget organizations and give examples. Comment on the income of budget organizations. Comment on the expenses of budget organizations. Show a schematic view of the financial results by sources of income of budget organizations.

Issue 2

Determine the actual and cash costs of 23 schools in Fergana region, Fergana district, in 2021. Determine the financial result formed at the expense of the actual and cash costs made according to the budget funds (indicate in the table below).

No	Content of transactions	Dt	Kt	Basic document	Amount

If the financial result is positive or negative, clearly indicate what happened.