Management in production

4th practical training.Account of the execution of the expenditure part of the state budget and state special fund budgets

Plan:
4.1. The procedure for execution of expenses of the state budget and the budgets of state special funds.
4.2 Purposes and tasks of accounting for the execution of expenses of the state budget and state special funds budgets.

3. 
   Documenting the execution account of the expenses of the state budget and the budgets of state special funds.
   
4. 
   Analytical and synthetic calculation of the expenses of the state budget and the budget of state special funds.
   
5. 
   Use of information systems in accounting for the expenses of the state budget and state special funds budgets.
   

1 - Problem

Illustrate with examples the characteristics of the budget expenditure cash flow account. What are the components of the classification of budget expenses and their importance. Show the procedure for implementation of budget expenses. Schematically describe the documentation of the budget expense account. Show the procedure for the accounting of budget expenses to be reflected in the accounting records.

Issue 2

The following operations were carried out on the expenses of the Fergana city budget

o	Content of transactions	Basic document	Dt	Kt	Amount (in soums)
1.	Expenditures for economic sectors were made from the city budget
2.	Expenditures for general education were made from the city budget
	Expenditures for healthcare facilities were made from the city budget
2.	Subsidies allocated from the city budget to sub- budgets were carried out for mutual calculations
3.	A certain part of cash expenses for health care institutions was restored from the city budget
4.	Unspecified revenues were transferred to the city budget to restore cash costs

N

Required:

Show the documents that are the basis of transactions;
Independently determine the amounts of transactions for budget expenses using the table given in problem 9;
Reflect budget expenditure transactions 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.