2nd practical training.Implementation of the state budget and budgets of state special funds bohorganizational and methodological aspects of budget accounting;
Plan:
Regulatory and legal bases of the organization of the budget account on the implementation of the budgets of the state budget and state special funds.
Accounting documents and registers used in the budget calculation for the implementation of the budgets of the state budget and state special funds.
Accounts and balance sheets used in the budget calculation for the implementation of the budgets of the state budget and state special funds.
Budget accounting information systems and their use for the implementation of the budgets of the state budget and state trust funds.
Issue 1
Explain the purposes and tasks of accounting in financial institutions, the Treasury and its regional divisions with the help of slides. Explain in the form of a diagram the regulatory and legal bases of the organization of accounting in the Treasury and its territorial divisions in financial bodies. Which accounting documents are the basis for the accounting record of operations on the treasury execution of budgets. Create a schedule of accounting document circulation in the Treasury and its regional divisions in financial institutions.
Issue 2
In which registers are kept the accounting of operations on the execution of budgets. Classify accounting accounts used in financial institutions, the Treasury and its regional divisions. Determine the limits of powers and duties in the organization of accounting in financial bodies, the Treasury and its regional divisions. Schematically reflect the assignment of accounting accounts and asset, liability and asset-liability accounts used in financial institutions, the Treasury and its regional divisions.
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