Accounting: set 4
10 questions. Click an option: a correct answer turns green, a wrong one red, and an explanation appears.
"Nurafshon logistika" abandoned an outdated accounting program and wrote it off: initial cost 24 000 000 soum, accumulated amortization 18 000 000 soum, no proceeds. All entries were passed through 9220. What is the result and its closing entry?
An inventory count was carried out in the warehouse of "Chirchiq mashinasozlik", and a surplus of domestic equipment requiring installation, not shown in the records, was found. What journal entry is made under NAS No. 21?
The retail company "Qorasuv market" bought software for the checkouts in its sales floor for 36 000 000 soum and recognized it as an intangible asset in account 0430. The accounting policy sets the straight-line method and a useful life of 36 months, with no residual value. How is the monthly amortization recorded?
Irreparable (uncorrectable) defective products were identified in the main workshop of "Chinni ustoz". How are the losses from them written off from the primary production account?
Because orders declined, "Angren keramika" put one machine tool (0130 "Machinery and equipment") into conservation (mothballing) in the procedure established by law. To which account is the cost of the machine transferred?
As a result of a mudflow, 80 bags of cement in the warehouse of "Tog'li qurilish" (account 1050 "Construction materials", 62 500 soum each) became completely unusable and were lost. What journal entry is made under NAS No. 21?
"Sharbat diyori" used 400 cardboard boxes from its warehouse (each carried in account 1060 "Containers and packaging" at 2 500 soum) when shipping finished juices to customers. How is the use of the packaging recorded?
120 packs of paper were issued from the warehouse for the needs of the head office (administration) of "Yashnobod plast" LLC; each is carried in the materials account at 45 000 soum. Under NAS No. 21, what journal entry and what amount are recorded?
"Termiz don" JSC issued 2 000 bonds with a 9-month term: the nominal value is 50 000 soum, each was sold for 52 000 soum, and the money arrived in the settlement account. How is this recorded under NAS No. 21?
"Oqsaroy mebel" LLC decided to increase its charter capital. The amendments to the founding documents have not yet been state-registered, but a participant paid in an additional contribution in cash to the settlement account. Under NAS No. 21, what journal entry is made?