Chap 2_ State Budget (2)

The entity did the necessary procedures with the Treasury to settle the estimates in advance. The single entries for this transaction are:

• Cr 0082X1 (negative number); Cr 0082X2

• Cr 0082x1, Cr 0082x2

• Cr 0082X1

• Cr 082X1, Cr 0082x2 (negative number)

Accounting data of account 013 is used to:

• Prepare budgetary statements

• Prepare financial statements

• Prepare financial statements and budgetary statements

• Do not use it for preparing statements

Purchased and stored materials that are used for administrative activities. All payables are paid by cash from the State Budget. The journal entries for this transaction are:

• Dr 152/ Cr 36612, Cr 008212

• Dr 153/ Cr 111

• Dr 152/Cr. 111, Dr 3371/ Cr 36611

• Dr 152/Cr 111 Dr 3371/Cr 36612

At the end of the year, recognition of costs of materials and tools issued and used for administrative activities funded by the State Budget in the year as revenue. The journal entry for this transaction is:

• Dr 152/Cr 36612

• Dr 152/Cr 611

• Dr 611/Cr 152

• Dr 36612/Cr 511

At the end of the year, recorded depreciation/amortization of fixed assets funded by the State Budget. The entries for this transaction are:

• Dr 611/ Cr 214

• Dr 611/ Cr 214; Dr 36611/Cr 511

• Dr 36611/Cr 511

• Dr 611/ Cr 511

Determined the saving amount from the recurrent expenditure budget that the entity is able to spend on its own. Withdrew the estimate to deposit at Treasury. The entries for this transaction are:

• Dr 112 (Treasury)/ Cr 511

• Dr 112 (Bank)/ Cr 511, Cr 008212

• Dr 112 (Treasury)/ Cr 511, Cr 008212

• Dr 112 (Bank)/ Cr 511

Withdrew the estimate in advance to enter the cash fund. The accounting vouchers for this transaction are:

• Debit Note, cash receipt invoice

• Cash receipt invoice

• Budget withdrawal voucher, Cash receipt Invoice

• Budget withdrawal voucher

Received the fund of the actual payment order from the State budget. The journal entries for this transaction are:

• Dr 112 (Treasury)/ Cr 3371; Dr 012

• Dr 112 (Treasury)/

  Cr 3371, Dr. 013

• Dr 112 (Treasury)/ Cr 3371

• Dr 112 (Bank)/ Cr 3371; Dr 012

Withdrew the estimate in advance to enter the cash fund. The double entry for this transaction is:

• Dr 112/Cr 3371

• Dr 112/Cr 511

• Dr 111/Cr 3371

• Dr 111/Cr 511

Purchased public service for administrative activities on the account. The journal entries for this transaction are:

• Dr 611/Cr 331

• Dr 611/Cr 111, Dr 3371/Cr 511

• Dr611/Cr 511

• Dr 331/Cr Dr 3661/Cr 511