Management in production

Topic 11.Accounting of financial assets in budget organizations

Plan:

1. 
   Purpose and tasks of financial assets and their accounting.
   
2. 
   The procedure for opening, closing and maintaining personal accounts for budget and extra-budget funds.
   
3. 
   Calculation of budget funds in accounts.
   
4. 
   Calculation of extra-budgetary funds in accounts.
   
5. 
   Account of cash transactions.
   
6. 
   Account of other cash and financial investments.
   
7. 
   Use of information systems in accounting of financial assets.
   

Issue 1

What do you know about financial assets? What are the tasks of accounting when organizing the account of financial assets. In which accounts are financial assets kept in accounting? What do you know about financial investments? Show the regulatory legal basis of accounting of financial assets in budgetary organizations.

Issue 2

Fergana region, Fergana city 41in 2021, the following transactions took place on the budget funds in the account:

No	Content of transactions	Dt	Kt	Basic document	Amount
1	When the amount of wages paid to employees from budget funds is deposited into the cash register (when the financial obligation for wages is paid)
2	When the amount of the single social payment calculated in relation to the salary is transferred from the budget funds (when the financial obligation for salary deductions is paid)
3	When capital is transferred to construction contractors from budget funds for completed works (when financial obligations for construction and repair work are paid)
4	When funds are transferred from budget funds for communal services within the approved estimate. (when the financial obligation for utility bills is paid)

Required.

1. 
   Determine the amounts of transactions on budget funds in the account independently (within the norms specified in the estimate given in problem 37).
   
2. 
   Show the documents that are the basis for the transactions on the budget funds in the account, as well as fill out the forms of the documents and transfer them to the relevant memorial order.
   
3. 
   Show accounting records of budget funds transactions in the account.