Management in production

Memorial warrant no

Organization: Fergana City Treasury Budget type: Local
Reporting period: 20 years Unit of measure: soum

No	Content of the transaction	Dt sub account	Kt sub account	amount

Issue 3

In the treasury of Fergana region, the following operations were carried out on the income of extra-budgetary funds of the organizations provided with funds from the budget

	Content of transactions	Basic document	Dt	Kt	Amount (in sum)
1.	The income of the budget organizations development fund was reflected				900000
2.	Income of funds from parents for students in pre- school educational institutions was reflected				659321
3.	When rent receipts are reflected to budget organizations				95631
4.	Income of other extra-budgetary funds was reflected in budgetary organizations				322560

5.	Other extra-budgetary funds that were in excess of budget organizations were returned				23650
6.	Income of sponsorship funds to budget organizations was reflected				542101
7	The income of funds from the provision of work and services according to the type of activity to the budget organizations was reflected.				712321

Required:

1. 
   Show the documents that are the basis of transactions;
   
2. 
   Reflect transactions on the income of the budget in accounting records;
   
3. 
   Record transactions in a memorial warrant in form 274-v;
   
4. 
   Transfer the details of the memorial warrant to the General Ledger in Form 1-f
   

Issue 4

The following operations were carried out according to the revenues of the budget of Fergana region (made independently by the student according to the table given in problem 9)

No	Content of transactions	Basic document	Dt	Kt	Amount (in soums)

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

5- Problem

In the budget of Fergana city, the following transactions were carried out regarding the revenues from the implementation of forecast indicators

No	Content of transactions	Basic document	Dt	Kt	Amount (in soums)
	Transfer of revenue amounts from higher budget forecast performance to lower local budgets				1655555
	The city budget receives the sums of income from exceeding the forecast indicators of the republican budget				9867942
	Transfer of revenue amounts from higher budget forecast performance to lower local budgets				654311

Required:

1. 
   Show the documents that are the basis of transactions;
   
2. 
   Reflect transactions on the income of the budget in accounting records;
   
3. 
   Record the transactions on the memorial warrant in form 274b;
   
4. 
   Transfer the details of the memorial warrant to the General Ledger in Form 1- f
   

Issue 6

In the treasury of Fergana region, the following operations were carried out on the income of extra-budgetary funds of organizations that are provided with funds from the budget (made independently by the student)

No	Content of transactions	Basic document	Dt	Kt	Amount (in sum)

Required:

1. 
   Show the documents that are the basis of transactions;
   
2. 
   Reflect transactions on the income of the budget in accounting records;
   
3. 
   Record transactions in a memorial warrant in form 274-v;
   
4. 
   Transfer the details of the memorial warrant to the General Ledger in Form 1- f
   

Tests

1. 
   When was the instruction on accounting registered in the financial bodies of the budget execution of the Republic of Karakalpakstan, regions and the city of Tashkent?
   

1. 
   Registered in the Ministry of Justice of the Republic of Uzbekistan on August 10, 2006 with number 1650
   
2. 
   Registered in the Ministry of Justice of the Republic of Uzbekistan on March 30, 2002 with No. 1560
   
3. 
   Registered in the Ministry of Justice of the Republic of Uzbekistan on April 10, 2006 with No. 1560
   
4. 
   Registered in the Ministry of Justice of the Republic of Uzbekistan on April 25, 2009 with No. 1660
   

2. 
   When was the instruction on accounting in the financial bodies of the budget execution of the Republic of Karakalpakstan, regions and Tashkent city approved?
   

1. 
   Approved by Order No. 808 of the Ministry of Finance dated November 16, 2003
   

2. 
   Approved by Order No. 306 of the Ministry of Finance dated January 28, 2006
   
3. 
   Active - passive approved by Order No. 82 of the Ministry of Finance dated May 19, 2001
   
4. 
   Active - passive approved by Order No. 28 of the Ministry of Finance dated March 9, 2006
   

3. 
   What kind of accounting record is given to the amount of revenues to the local budget in the Ministry of Finance of the Republic of Karakalpakstan and local financial organizations?
   

1. 
   Dt011 Kt040
   
2. 
   Dt 020 Kt011
   
3. 
   Dt 041 Kt011
   
4. 
   Dt052 Kt011
   

4. 
   Funds that could not be classified as income of the budget were reflected as unspecified income
   

1. 
   Dt090 Kt072
   
2. 
   Dt 011 Kt041
   
3. 
   Dt 072 Kt062
   
4. 
   Dt 011 Kt052
   

5. 
   Funds for unspecified receipts were transferred to the "Revenues" account
   

1. 
   Dt072 Kt090
   
2. 
   Dt 062 Kt 041
   
3. 
   Dt 041 Kt 040
   
4. 
   Dt 040 Kt041
   

6. 
   In the chart of accounts of the current account, the account named "Revenues" is kept in the account number?
   

1. 
   Account number 09
   
2. 
   account number 06
   
3. 
   Account No. 04
   
4. 
   account number 02
   

7. 
   What kind of accounting entries are given to the amount of revenues received by the Republic of Uzbekistan's budget in the Treasury of the Ministry of Finance of the Republic of Uzbekistan?
   

1. 
   Dt 011 Kt 040
   
2. 
   Dt 010 Kt 011
   
3. 
   Dt 010 Kt 040
   
4. 
   Dt 040 Kt 010
   

8. 
   What does a budget surplus mean? A)Debt from the budget
   

2. 
   The amount of budget revenues exceeding budget expenses in a certain period
   
3. 
   in a certain period, the amount of the budget expenditure exceeds the income
   
4. 
   Indicates a temporary shortage of funds during the execution of the state budget
   

9. 
   What do you understand by budget classification?
   

1. 
   Compilation, review, adoption and execution of the state budget, control over its execution, preparation of the report on its execution, as well as regulation of
   

interactions between the budgets included in the structure of the state budget with legal documents

2. 
   Use of budget data for systematization in order to prepare, review, accept and execute the state budget
   
3. 
   In order to ensure that the budget data are comparable with the data of the international classification systems, it is the grouping of the budget incomes and expenses, as well as the sources of financing their deficit, which are included in the structure of the state budget.
   
4. 
   In order to prepare, review, accept and implement the state budget, it is understood that the budget information is reviewed in accordance with legal documents.
   

10 Which of the following is part of state budget revenues?

1. 
   In the process of distribution and redistribution of national income and wealth, its share belongs to the state
   
2. 
   Financial resources that provide budget-financed expenses
   
3. 
   Funds collected for the performance of the state's duties
   
4. 
   A component of the state budget