CONTENTS
INTRODUCTION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . 24
SECTION I. THE
NATURE,
SUBJECT
AND
METHOD
OF
ACCOUNTING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25
Exercise 1.1.
Generalizing the goals and objectives of accounting in budget
organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28
Exercise 1.2.
Basic principles of accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Exercise 1.3.
Measures applied in accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Exercise 1.4.
Grouping of users of accounting information . . . . . . . . . . . . . . . . 29
Control questions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Control Tests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
CHAPTER II.
BALANCE SHEET, INVOICES AND DOUBLE ENTRY . 33
Exercise 2.1.
Structure of accounting balance in budget organizations . . . . . . . . 35
Exercise 2.2.
Structure of the nominal assets in the balance sheet of the budget
organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35
Exercise 2.3.
The structure of financial assets in the balance sheet of the budget
organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35
Exercise 2.4.
Receivables and creditors' accounts in budget organizations . . . . . 36
Exercise 2.5.
The composition of the budget that takes into account the
financial results of the balance sheet in the budget organizations .
36
Exercise2.6.
Structure of off-balance sheet accounts in budget organizations . . 37
Exercise 2.7.
Classification of budget accounting organizations . . . . . . . . . . . . . 38
Exercise 2.8.
Separation of accounting classifications into active and passive
group of
invoice
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
40
Control questions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Control Tests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Do'stlaringiz bilan baham: |