KHCSN

The entity did the necessary procedures with the Treasury to settle the estimate

in advance. The single entries for this transaction are

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

• B. Cr 0082X1; Cr 0082X2

• C. Cr 0082X1

• D. Cr 082X1; Cr 0082X2 (negative number)

Accounting data of account 013 is used to:

• A. Prepare budgetary statements

• B. Prepare financial statements

• C. Prepare financial statements and budgetary statements

• D. 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

• A. Dr 152/Cr 36612, Cr 008212

• B. Dr 153/Cr 111

• C. Dr 152/Cr 111, Dr 3371/Cr 36611

• D. Dr 152/Cr111,Dr3371/Cr36612

At the end of 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

• A. Dr152/Cr36612

• B. Dr152/Cr611

• C. Dr 611/Cr 152

• D. Dr 36612/Cr 511

At the end of year, recorded depreciation/amortization of fixed assets funded by

the State Budget. The entries for this transaction are

• A. Dr 611/Cr 214

• B. Dr 611/Cr 214, Dr 36611/Cr 511

• C. Dr 36611/ Cr 511

• D. 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

• A. Debit note, cash receipt invoice

• B. Cash reipt invoice

• C. Budget withdrawal voucher, cash receipt invoice

• invoice

  D. Buget withdrawal voucher

  8

Received the fund of the actual payment order from the State Budget. The

journal entries for this transaction are

• A. Dr 112(Treasury)/Cr 3371; Dr 012

• B. Dr 112(Treasury)/Cr 3371

• C. Dr 112(Treasury)/Cr 3371; Dr 013

• D. Dr 112(Bank)/ Cr 3371; Dr 012