Management in production

3rd practical training.Account of the performance of the income part of the budgets of the state budget and state special funds

Plan:

1. 
   The procedure for the execution of revenues from the state budget and the budgets of state special funds.
   
2. 
   Purpose and tasks of accounting for the state budget and budgets of state special purpose funds.
   
3. 
   Documenting the account of the state budget and the budget revenue of the state special purpose funds.
   
4. 
   Reflecting the revenues of the state budget and state trust fund budgets in accounts and account registers.
   
5. 
   Analytical and synthetic calculation of revenues of the state budget and state trust fund budgets.
   
6. 
   Use of information systems in accounting for the income of the state budget and state special purpose fund budgets.
   

1- Problem

Show the sources of formation of budget revenues. Comment on the sources of revenue formation of the Fergana city budget. Describe the classification of budget revenues. Determine the sources of income formation of budget organizations on extra-budgetary funds. Illustrate with concrete examples the planning of revenues in budget organizations on extrabudgetary funds.

Issue 2.

The following operations were carried out on the revenues of the budget of Fergana region

No	Content of transactions	Basic document	Dt	Kt	Amount (in soums)
1.	Revenues from taxes and fees were reflected in the income of the city budget

2.	Fixed tax revenue received from the income of individuals engaged in business activities in the field of food and non-food products trade without having the status of a legal entity was reflected
3.	The sources of funds received in the budget were not specified
4.	State tax revenue is reflected
5.	Revenue from fines for traffic violations was reflected
6.	Subsidies received from the republican budget for social benefits
7.	Amounts, the source of which was not clearly indicated, were transferred to other budget revenues

Required:

1. 
   Show the documents that are the basis of transactions;
   
2. 
   Independently determine the amounts of transactions on the income of the budget using the table given in problem 9;
   
3. 
   Reflect transactions on the income of the budget in accounting records;
   
4. 
   Record the transactions in the memorial warrant in form 274-b below;
   
5. 
   Transfer the details of the memorial warrant to the General Ledger in Form 1-f