Chart of accounts: set 5
10 questions. Click an option: a correct answer turns green, a wrong one red, and an explanation appears.
"Xatirchi un" LLC received wheat (raw material) free of charge from a partner company for milling into flour. Under NAS No. 21, with which journal entry is the receipt of the wheat shown?
The actual cost of the raw hides in the warehouse of "Kitob charm" LLC is 30,000,000 soums, and their net realisable value (market value) is 26,000,000 soums. Under paragraph 87 of NAS No. 21, at what value is the material carried?
"Shofirkon yog'" LLC issued cottonseed to the primary workshop for oil extraction. At the end of the shift part of the cottonseed that had not been used was returned to the warehouse. Under NAS No. 21, which journal entry is made?
"Bekobod plyonka" LLC uses 1510 in its accounting policy. Polyethylene granules received from a supplier were first recorded as Dt 1510 Ct 6010. Now the granules have been received into the warehouse at actual cost. Which journal entry is made?
"Pop qog'oz" LLC bought items intended for additional fitting of railway wagons to keep cargo intact. Its accounting policy does not use 1510. Under NAS No. 21, with which journal entry is the receipt recorded?
"Uchko'prik sopol" LLC liquidated a worn-out firing kiln: initial cost 84,000,000 soums, depreciation accumulated in 0230 79,000,000 soums. After the initial cost has been transferred to 9210, how is the depreciation written off?
"Tomdi qurilish" LLC is building a new warehouse for itself and uses its own concrete mixing equipment in the construction. Monthly depreciation of the equipment is 1,100,000 soums. Under NAS No. 21, which journal entry is made?
In the shop of "Muborak savdo" LLC (a trading organisation), refrigerated display cases worth 54,000,000 soums are used; the accounting policy sets the straight-line method and a life of 72 months, and there is no residual value. How is monthly depreciation shown?
"Dehqonobod sement" LLC leased its idle warehouse to another organisation under an operating lease. The warehouse's initial cost is 216,000,000 soums; the accounting policy sets the straight-line method and a useful life of 240 months, and there is no residual value. How is monthly depreciation recorded at the lessor?
Under the Instructions to NAS No. 21, which of the following is depreciated?