Management in production

Topic 15.Financial reports in budget organizations Plan:

1. 
   Composition of financial reports in budget organizations.
   
2. 
   The procedure for drawing up the accounting balance.
   
3. 
   The procedure for drawing up a report on the execution of the cost estimate.
   
4. 
   Procedure for compiling information on receivables and payables.
   
5. 
   The procedure for drawing up a report on the movement of funds for the budget organization development fund.
   
6. 
   The procedure for drawing up a report on the movement of funds from the payment-contract form of teaching in educational institutions.
   

Issue 1

How are the financial results for the current year determined for extrabudgetary funds in budgetary organizations. Indicate the procedure for reflecting financial results for the current year in accounting records for extrabudgetary funds in budgetary organizations. Describe the procedure for forming the financial results account for the current year based on the calculations of specific types of payments. Describe the procedure for forming the financial results account for the current year on the payment-contract funds of training in educational institutions. Describe the procedure for forming the financial results account for the current year on the funds of the budget organization development fund. Describe the procedure for forming a budget organization's financial results account for the current year based on other non-budgetary income

Issue 2

Determine the actual and cash costs of the 41st school, Fergana region, Fergana city, in 2021 from extra-budgetary funds. Determine the financial result
formed at the expense of the actual and cash costs incurred by extra-budgetary (separate by sources) 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.