Management in production

1st practical training. "Content, subject, method and legal basis of budget accounting

1 - Problem
Explain the essence of the budget calculation.
Describe the subject and objects of budget accounting. Explain the functions of budget accounting.
What are the special features of budget accounting? What are the budget accounting styles?

Issue 2

Organization of accounts on the basis of budget classification with special features of budget accounting, control of budget execution. Control of the implementation of the cost estimate. Organization and maintenance of the account in the conditions of state budget treasury execution. Give practical examples to justify the keeping of cash and actual expenses in the account.

Issue 3

What are the functions of budget accounting? Reflect and explain the methodological foundations of budget accounting in the form of a diagram by levels. Show the directions of budget accounting in our country. Explain the objects of the budget account.

Issue 4

Explain the essence of the calculation of the implementation of the republican, Republic of Karakalpakstan and local budgets. Explain the nature of the calculation of the budget execution of state special funds and other non-budgetary funds. Explain the nature of the calculation of income and expenditure estimates in budget organizations.

Tests

1. 
   The state budget is ........
   

A) Financial resources that are generated and spent centrally and with the participation of the state
V) is a centralized fund of state funds (including funds of state special funds), which includes the sources of income and the amount of receipts from them, as well as the
expenditure of funds allocated for specific purposes during the financial year. means and quantity

3. 
   It is the part of the state budget that is used for the financing of the state-wide activities, which includes the sources of income and the amount of receipts from them, as well as the directions and amount of funds allocated for specific purposes during the financial year.
   
4. 
   Financial funds spent at the discretion of the state
   

2. 
   Budget calculation is...
   

A) Treasury execution process accounting
V) Budget execution process accounting

3. 
   Accounting of financial institutions
   
4. 
   There is no correct answer
   

3. 
   Powers of the Cabinet of Ministers of the Republic of Uzbekistan in managing the budget system ........
   

A) Organizes the implementation of the state budget
V) The budget of the Republic implements expenses

3. 
   Submits the state budget project to the Oliy Majlis
   
4. 
   A and V
   

4. 
   of the Republic of UzbekistanWhen was the "Budget Code" law adopted?
   

A) January 14, 2002
V) August 26, 2004
S) September 24, 2005
D) December 23, 2013

5. 
   Who determines the procedure for establishing the state's target funds, formation of fund funds and their use?
   

A) Cabinet of Ministers of the Republic of Uzbekistan.
V) Ministry of Finance of the Republic of Uzbekistan.
S) Oliy Majlis of the Republic of Uzbekistan.
D) Central Bank of the Republic of Uzbekistan.

6. 
   Management of the budget system of the Republic of Uzbekistan is carried out by the following.
   

A) Oliy Majlis of the Republic of Uzbekistan, Cabinet of Ministers of the Republic of Uzbekistan, Ministry of Finance of the Republic of Uzbekistan;
V) President of the Republic of Uzbekistan; Ministry of Finance of the Republic of Uzbekistan;
D) Ministry of Economy and Statistics Committee of the Republic of Uzbekistan.

7. 
   Who reviews and approves the state budget of the Republic?
   

A) Own.R. At the meeting of the Cabinet of Ministers;
V) Own.R. by the Ministry of Finance;
S) Own.R. at the Oliy Majlis meeting;
D) At the meetings held by the ministries.

8. 
   Show the procedure for managing funds of budget organizations.
   

A) kept in personal accounts opened in the Treasury and its regional departments;
V) kept in personal accounts opened in Treasury and commercial banks;
S) kept in personal accounts opened in commercial banks;
D) Answers A and C are correct. 9.The budget execution process is...
A) It is a set of economic relationships related to the movement of extra-budgetary funds and their sources;
V) It is a complex of economic relations related to financing the expenses of budget organizations;

3. 
   It is a set of economic relations related to the movement of budget funds and their sources;
   
4. 
   All answers are correct.