Management in production

Issue 3

Show how the final financial result is determined. Explain the calculation of the formation of final financial results. Describe the accounts that account for the formation of final financial results. Describe the procedure for reflecting the formation of final financial results in accounting records.

Issue 4

Determine the final financial result of 232 schools in Fergana city, Fergana district based on the above information in 2015 (indicate in the table below).

	Content of transactions	Dt	Kt	Basic document	Amount

If the financial result is positive or negative, clearly indicate what happened.

Tests

1. 
   To the amount of rent calculated according to the requirements of the Order No. 414 of UzVM when temporarily unused building is leased.
   

1. 
   Dt 152 Kt 252
   
2. 
   Dt 400 Kt 010
   
3. 
   Dt 159 Kt 262
   
4. 
   Dt 178 Kt 400
   

2. 
   According to the requirements of the instruction "On the production and sale of goods (works, services) by budget organizations", which was registered with the Ministry of Justice of the Republic of Uzbekistan on January 25, 2000 with the number 880 Who determines the price of goods (works, services) sold on a paid basis.
   

1. 
   Ministry, offices.
   
2. 
   Determines independently in agreement with relevant management bodies.
   
3. 
   It is determined independently by the head of the enterprise and the chief accountant.
   
4. 
   There is no correct answer.
   

3. 
   To what expenses the funds of the development fund of the budget organization will be directed.
   

1. 
   To the social sphere, to the base of material technology.
   
2. 
   To cover creditor debts, to develop the material equipment base, at the expense of wages.
   
3. 
   Creditors to close debts.
   
4. 
   To develop the material equipment base, to financially encourage employees
   

4 What percentage of the funds of the budget organization development fund, if the organization does not have creditor debts, will be directed to the strengthening of the material and technical base.
A) 25%
B) 100%
C) 75%
D) 90%
5. Why is the 2-RJ form report necessary and in what terms is it submitted?

1. 
   Budget to reflect information on the income and use of the development fund of organizations.
   
2. 
   The submission deadline is no later than the 10th day of the month following the reporting quarter
   
3. 
   The budget to reflect information on the income and use of funds from the development fund of organizations. The submission deadline is no later than the 15th day of the month following the reporting quarter
   
4. 
   The submission deadline is no later than the 5th day of the month following the reporting quarter
   

6. 
   When calculating incentives from the development fund in the budget organization
   

1. 
   Dt 215 Kt 180
   
2. 
   Dt 217 Kt 180
   
3. 
   Dt 261 Kt 173
   
4. 
   Dt 261 Kt 180
   

6. 
   When the reward assigned from the development fund in the budget organization is given from the cash register
   

1. 
   Dt 180 Kt 120
   
2. 
   Dt 171 Kt 112
   
3. 
   Dt 173 Kt 120
   
4. 
   Dt 120 Kt 173
   

6. 
   What form of report on the source of formation and spending of the development fund is used in the budget organization?
   

1. 
   Form 2, 2-RJ
   
2. 
   2nd BMMJ
   
3. 
   2-RJ
   
4. 
   2-TK, 1-OX
   

9. 
   Indicate the sources of formation of the development fund in the budget organization
   

1. 
   Income from production and sale of products (works, services).
   
2. 
   Revenues from renting temporarily unused buildings and other state properties.
   
3. 
   Receipts received at the expense of sponsorship (gratuitous) assistance provided by legal entities and individuals to budget organizations.
   
4. 
   Receipts from budget funds saved on the last working day of the reporting quarter.
   

9. 
   What expenses will be allocated from the budget organization's development fund.
   

1. 
   Temporarily inability to work to pay benefits and creditor debts
   
2. 
   To develop material technology base
   
3. 
   Financial incentives for employees of social development and budget organizations
   
4. 
   The organization spends within the budget.
   

9. 
   When the fee is deducted from the scholarship of the students and postgraduates of the educational institution for using the dormitory in accordance with the contract
   

1. 
   Dt174 Kt 272
   
2. 
   Dt174 Kt 159
   
3. 
   Dt174 Kt252
   
4. 
   Dt174 Kt171
   

9. 
   Funds received from the transfer of secondary raw materials in the budget organization are credited as follows.
   

1. 
   Dt 113 Kt 272
   
2. 
   Dt 115 Kt 150
   
3. 
   Dt 112 Kt 159
   
4. 
   Dt 114 Kt 159
   

9. 
   Which account is credited when the expenditure is made from other non- budgetary income?
   

A)111 B) 115
C) 112
D) 113

9. 
   Which one of the following statements about the use of other non-budgetary funds is correct?
   

1. 
   Other extra-budgetary funds can be spent in any direction at the discretion of the budget organization, which is not prescribed
   
2. 
   Other extra-budgetary funds are spent in the same way as the development funds of the budget organization, that is, 25% can be spent on material incentives for employees, and 75% can be spent on the development of the material and technical base if there are no creditor obligations.
   

c)Other extra-budgetary funds are spent in certain directions in agreement with the relevant financial body
D) Expenditure of other extrabudgetary funds is not specified in regulatory documents

9. 
   What kind of receipt is issued when stationery goods are received from other non-budget funds.
   

A)Dt 091 Kt 159 Dt 063 Kt 091
B) Dt 063 Kt 159 Dt 231 Kt 063
C)Dt 063 Kt 159 Dt 091Kt 063
D) Dt 063 Kt 150 Dt 150 Kt 063

9. 
   When the single social payment is calculated (on other non-budgetary funds) what kind of certificate is given?
   

1. 
   Dt 241 Kt 163
   
2. 
   Dt 251 Kt 160
   
3. 
   Dt 261 Kt 162
   
4. 
   Dt 271 Kt 161
   

9. 
   When the single social payment is paid (out of other extra-budgetary funds) what kind of certificate is given?
   

1. 
   Dt 162 Kt 112
   
2. 
   Dt 162 Kt 113
   
3. 
   Dt 162 Kt 112
   
4. 
   Dt 161 Kt 113
   

9. 
   When money is brought to the cash register (from other non-budget funds), what kind of confirmation is given?
   

1. 
   Dt 120 Kt 232
   
2. 
   Dt 120 Kt 113
   
3. 
   Dt 120 Kt 112
   
4. 
   Dt 120 Kt 111
   

9. 
   What kind of clearance is issued when the payment of the creditor obligation is made at the expense of other extrabudgetary funds?
   

1. 
   Dt 271 Kt 159
   
2. 
   Dt 159 Kt 113
   
3. 
   Dt 159 Kt 110
   
4. 
   Dt 159 Kt 112
   

9. 
   What kind of incentive is given to working employees (at the expense of other extra-budgetary funds)?
   

1. 
   Dt 271 Kt 173
   
2. 
   Dt 251 Kt 171
   
3. 
   Dt 231 Kt 173
   
4. 
   Dt 251 Kt 173
   

The quarterly report in form 21.2 is submitted no later than what day of the month following the reporting quarter?

1. 
   from 15 days
   
2. 
   from 25 days
   
3. 
   from 10 days
   
4. 
   30 days
   

22. 
    Why is the report in the 2-RJ form needed and what are the deadlines for submitting it
    

1. 
   The budget is intended to reflect information on the income and use of funds from the development fund of organizations.
   
2. 
   The submission deadline is no later than the 10th of the month following the reporting quarter
   

c)The budget to reflect information on the income and use of funds of extra- budgetary funds of organizations.
D)The submission deadline is no later than the 5th day of the month following the reporting quarter

22. 
    Which form of report is filled in on the funds received from the form of payment co-contract and their spending in educational institutions?
    

1. 
   2-RJ form
   
2. 
   Form 2-TK
   
3. 
   2- BMMJ form
   
4. 
   Figure 2
   

22. 
    Which report form is filled out in budgetary organizations on the estimated expenditure of budget funds and its implementation
    

1. 
   2-RJ form
   
2. 
   Form 2-TK
   
3. 
   2- BMMJ form
   
4. 
   Figure 2
   

22. 
    Which reporting form is filled in on the funds of the development fund in budget organizations
    

1. 
   2-RJ form
   
2. 
   Form 2-TK
   
3. 
   2- BMMJ form
   
4. 
   Figure 2
   

22. 
    In what terms is the form of report on funds received from the form of payment contract submitted in educational institutions?
    

1. 
   every quarter
   
2. 
   every month
   
3. 
   once a year in March
   
4. 
   every six months
   

22. 
    How much percentage of the rental contract goes to the budget organization's development fund account?
    

A) 75%
B) 25%
C) in the amount specified by law
D) 42%

22. 
    Which report form of the budget organization reflects the defined plan, cash costs and actual costs?
    

1. 
   Form 2, 2-RJ
   
2. 
   1-AXIS
   
3. 
   Figure 2
   
4. 
   A and V.
   

In which section and sub-account of the balance sheet is the sum of actual costs in form 29.2 reflected?

1. 
   in the active part
   
2. 
   in sub-account 231
   
3. 
   in the passive voice
   
4. 
   in sub-account 211.
   

30. In which section and sub-account of the balance is the sum of actual costs in 2- RJ reflected?

1. 
   in the active part
   
2. 
   in sub-account 261
   
3. 
   in the passive voice
   
4. 
   in sub-account 261