According to Circular 107/2017/TT-BTC, which off-balance sheet accounts is not related to the state budget?

According to Circular 107/2017/TT-BTC, accounting books include:

Account 012 is used to record:

The entries are used for the transaction “The amount of funding by actual payment order from the State Budget”:

Which in case of supplementing the account at the same level as the accounts specified in the circular 107/2017/TT-BTC?

According to Circular 107/2017/TT-BTC, when does an entity close the accounting books to prepare financial statements?

The entries are used for the transaction “The amount of funding by actual payment order from the State Budget”:

The entries are used for the transaction “The amount of funding by advance payment order from the State Budget”

According to Law on Accounting No 88/2015/QH13, how many methods of correcting accounting book in the case of electronic recordkeeping?

Accounting voucher is used for the transaction “Received an official notice of recurrent expenditure estimate of N at the beginning of the year”:

According to Circular 107/2017/TT-BTC, when does the entity close the bank and treasury deposit book?

The entries are used for the transaction “The final account of the State Budget expenditure estimates is approved by a competent authority”:

Account 008 is accounted for:

Account 008 is opened with level 2 details according to:

Account 008 is used to record:

According to Circular 107/2017/TT-BTC, when does the entity close the cash book?

The entries are used for the transaction “The entity did the necessary procedures with the Treasury to settle estimate in advance”:

Accounting voucher is used for the transaction “Withdrew the Budget Estimates for Administrative and Nonbusiness Activities”:

According to Circular 107/2017/TT-BTC, which account has no balance at the end of the accounting year?

How many times is an original voucher issued for each of transaction?

The entries are used for the transaction “Received an official notice of recurrent expenditure estimate of N at the beginning of the year”:

The entries are used for the transaction “At the end of December 31^st, account 0082 is transferred to account 0081”:

The entries are used for the transaction “Withdrew the previous year’s Budget Estimates for Administrative and Nonbusiness Activities”:

According to Circular 107/2017/TT-BTC, which off-balance sheet accounts is related to the state budget?

At the end of the annual accounting period, account 4211 has:

At the end of the year, revenues from the State Budget are transferred to account 911. The entry for this transaction is:

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:

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:

Salary payable to accounting department employees. The journal entry for this transaction is:

At a public non-profit entity that is assigned financial autonomy, the data is available in year N:

Revenues from State Budget:

+ Total revenues: 3,560,000

+ The amount of deduction: 100,000

Expenses for activities funded by State Budget

+ Total expenses: 3,430,000

+ The amount of reduction: 120,000

The surplus for activities funded by the state budget in year N is:

At a public non-profit entity that is assigned financial autonomy, the data is available in year N:

- Budget Estimates for Administrative and Non-business Activities (Recurrent expenditure):

+ Annual allocated budget: 1,350,000

+ Estimates are withdrawn for use (Actual expenditures): 1,210,000

- Budget Estimates for Administrative and Non- business Activities (Non – recurrent expenditure):

+ Annual allocated budget: 120,000

+ Estimates are withdrawn for use (Actual expenditures): 80,000

The saving amount in year N is:

Account 611 is opened with level 2 details according to:

Issued tools for administrative purposes. The entry for this transaction is:

Withdrew the estimate to pay provisions based on the salary of those who work for administrative activities. The journal entry for this transaction is:

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

Account 511 is used to record:

Withdrew the estimate to a deposit account at the bank to pay salaries to employees of the accounting department. The journal entries for this transaction are:

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

Purchased accounting software for the accounting department. All payables are paid with the withdrawal of the estimate. The journal entries for this transaction are:

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

Withdrew the estimate to pay water bills used in the period. The journal entries for this transaction are:

The provisions are based on salary, deductible from the salary of employees, who work for administrative activities. The journal entry for this transaction is:

Account 4211 is used to record:

Advanced cash for staff in the accounting department on her/his business trip. The journal entry for this transaction is:

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

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

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

At the end of the year, performance results are distributed to the bonus funds of the entity. The entry for this transaction is:

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:

Purchased materials that are used directly for the accounting department. All payables are paid with the withdrawal of the estimate. The journal entries for this transaction are:

At a public non-profit entity that is assigned financial autonomy, the data is available in year N:

Budget Estimates for Administrative and Non-business Activities (Recurrent expenditure):

+ Annual allocated budget: 1,350,000

+ Estimates are withdrawn for use (Actual expenditures): 1,210,000

Budget Estimates for Administrative and Non-business Activities (Non – recurrent expenditure):

+ Annual allocated budget: 120,000

+ Estimates are withdrawn for use (Actual expenditure): 80,000

The unused amount must be paid to the State Budget is:

Account 614 is opened with level 2 details according to:

At a public non-profit entity that is assigned financial autonomy, the data is available in year N:

- Total collection fees in the year: 400,000

- Collected fees payable to the State: 50,000

- Expenses from retained fees in the year:

+ Total expenses: 350,000

+ The reduction number of expenses: 10,000

The item “Expenses from activities funded by retained fees” is presented in the statement of financial performance of year N as:

At a public non-profit entity that is assigned financial autonomy, the data is available in year N:

- Total collection fees (recurrent source) in the year: 600,000, of which:

+ Collected fees payable to the State: 50,000

+ Retained fees (recurrent source): 550,000

- Amount of retained fee (recurrent source) withdrawn and used in the year: 410,000

What is the saving amount from the retained fees?

At a public non-profit entity that is assigned financial autonomy, the data is available in year N:

- Total collection fees in the year: 500,000

- Collected fees payable to the State: 100,000

- Retained fee withdrawn and used in the year: 350,000

What is the amount of retained fees?

Account 514 is used to record:

Purchased are stored tools that are used for fee collection activities. All payables are paid with the withdrawal of the treasury deposit. The entries for this transaction are:

Purchased computers used for fee collection activities. All payables are paid with the withdrawal of the treasury deposit. The entries for this transaction are:

Purchased tools that are used directly for fee collection activities. All payables are paid with the withdrawal of the treasury deposit. The entries for this transaction are:

At the end of the year, expenses from the retained fees are transferred to account 911. The entry for this transaction is:

The payables for public service used for activities of collecting fees in the period are paid with a treasury deposit. The entries for this transaction are:

The amount of collected fees that are payable to the State. The journal entry for this transaction is:

Withdrew the treasury deposit to pay accounts payable. These accounts payable occurred in a previous period when materials used for fee collection activities were purchased on credit. The entries for this transaction are:

The expenses related to activities of collecting fees are on credit. The entry for this transaction is:

The fees are collected and deposited into the bank. The journal entry for this transaction is:

The expenses related to activities of collecting fees are directly paid with a treasury deposit. The entries for this transaction are:

At the end of the year, recognition of costs of materials and tools issued and used for the fee collection activities in the year as revenue. The entry for this transaction is:

Account 3373 is used to record:

At a public non-profit entity that is assigned financial autonomy, the data is available in year N:

Revenues from Retained fees:

+ Total revenue: 500,000

+ The amount of deduction: 20,000

Expenses for activities funded by Retained fees:

+ Total expenses: 440,000

+ The amount of reduction: 10,000

The surplus for the activities funded by retained fees for the year N is:

Paid the salary for employees who work for activities of collecting fees. The entries for this transaction are:

Account 3663 is used to record:

At the end of the year, recorded the depreciation/amortization of fixed assets used for the fee collection activities in the year. The entries for this transaction are:

Account 014 is used to record:

At the end of the year, recorded the saving amount of activities funded by the retained fee. The entries for this transaction are:

Withdrew the treasury deposit to pay accounts payable. These accounts payable occurred in the previous period when fixed assets used for fee collection activities were purchased on credit. The entries for this transaction are:

Cleared advance for business trip funded by retained fees resources. The journal entries for this transaction are:

Withdrawing treasury deposits for paying provisions based on the salary of those who work for activities of collecting fees. The entries for this transaction are:

Account 014 is opened with level 2 details according to:

Received fixed assets with a fair value of 57,000 as non – refundable aids from the donor, freight-in 5,000 paid by cash. The double journal entry for this transaction is:

Cleared advance for business trip funded by non - refundable aids. The entry for this transaction is:

Paid accounts payable with deposit treasury for electricity that was used for the project funded from non-refundable aids last month. The journal entries for this transaction are:

The information below was presented on the Budgetary Statement for the Non – refundable aids resources.

-Carry-over amount: 30

-Total amount received in the year: 140

-Used amount is proposed for settlement: 160

The amount available for use is:

The information below was presented on the Budgetary Statement for the Non – refundable aids resources.

- Carry-over amount: 60

- Total amount received in the year: 110

- Used amount is proposed for settlement: 130

The amount is allowed to be moved to the next year for use and settlement:

Acc 004 is opened detail according to:

The note for the return of aid in advance to the authorized organization is announced to the entity. The journal entry for this transaction is:

Paid accounts payable with deposit treasury for services that were used for the project funded from non-refundable aids last month. The journal entries for this transaction are:

Recording depreciation/amortization of fixed assets including expenses for activities funded by non - refundable aids. The entry for this transaction is:

Receiving materials as non – refundable aid from the donor and the necessary procedures related to recognition of the State budget was done for the entity. The journal entries for this transaction are:

The balance on the credit side of Acc 36621 represents:

The information below was presented on the Budgetary Statement for the Non – refundable aids resources.

- Carry-over amount: 30

- Total amount received in the year:

+ Amount of recording aids received in cash: 225

+ Amount of recording aids received other than cash:755

The amount is allowed to be moved to the next year for use and settlement: 50

Used amount is proposed for settlement:

At the state agency authorized for financial autonomy, the financial data for year N is as follows:

Revenue from Non - refundable aid sources: 830.000

Expenses from Non - refundable aid sources:

+ Total expenses: 880.000

+ Expenses reduction: 50.000

The amount of unused aids returned to donors: 15,000

The item “Revenues from activities funded by non-refundable aids” is presented in the statement of financial performance of year N as:

Receiving cash as non – refundable aid from the donor and the necessary procedures related to recognition of the State budget was done for the entity. The journal entries for this transaction are:

The unused aid is returned to the donor when the project is over. The journal entries for this transaction are:

The suppliers for public services were paid directly by the donor of non-refundable aid and the necessary procedures related to recognition of the State budget were one for the entity. The journal entry for this transaction is:

The salary of employees who work for the project funded by non-refundable aids was paid. The entries for this transaction are:

The account 5121 is used to record:

To transfer the total value of depreciation for fixed assets funded by non – refundable aids to the revenue account at the end of the year. The entry for this transaction is:

Recording depreciation/amortization of fixed assets including expenses for activities funded by non - refundable aids. The entry for this transaction is:

Which financial statements that the carrying amount of fixed assets will be represented on?

Which followings are compulsory vouchers according to requirements of Circular 107/2017/TT-BTC?

Which followings are not compulsory vouchers according to requirements of Circular 107/2017/TT-BTC?

Which entities do not apply accounting policy according to Circular 107/2017/TT-BTC?

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

To transfer the total value of depreciation for fixed assets funded by non – refundable aids to the revenue account at the end of the year. The entry for this transaction is:

Recording depreciation/amortization of fixed assets including expenses for activities funded by non - refundable aids. The entry for this transaction is:

Receiving fixed assets as non – refundable aid from the donor and the necessary procedures related to recognition of the State budget was done for the entity. The journal entries for this transaction are:

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

Receiving tools as non – refundable aid from the donor and the necessary procedures related to recognition of the State budget was one for the entity. The journal entry for this transaction is:

Withdrew the estimate to pay accounts payable. These accounts payable occurred in a previous period when materials used for administrative activities were purchased on credit. The entries for this transaction are: