Chart of accounts: set 6
10 questions. Click an option: a correct answer turns green, a wrong one red, and an explanation appears.
"Konimex savdo" LLC transferred a lorry to its separate division in the region. With which journal entry is this recorded in the head organisation's books?
The lease term of a carpet loom that "Chiroqchi gilam" LLC had received under a finance lease has ended, and under the agreement the loom has passed into the company's ownership. How is the loom's value transferred from 0310?
"Olot logistika" LLC bought a land plot into ownership in the established manner to build a warehouse: agreed price 400,000,000 soums, real estate agent's commission 12,000,000 soums, lawyer's services 3,000,000 soums, clearing and levelling the plot 5,000,000 soums. What amount is collected on the debit of 0110 "Land"?
"Jomboy plast" LLC modernised its moulding machine by fitting an automatic control unit. The costs were accumulated in 0890 "Other capital investments" and came to 38,500,000 soums. How is the increase in the machine's initial cost recorded?
In its annual stock-take "G'allaorol un" LLC found grain-drying equipment that was not on the books; its value was set at 27,000,000 soums. Under NAS No. 21, which journal entry is made?
A mudflow flooded the warehouse of "Baxmal asal" LLC. Wages were accrued to 5 workers brought in to deal with the consequences, for 3 days each at 280,000 soums a day. Under NAS No. 21, which journal entry and amount are recorded?
"Arnasoy baliq" LLC, which works seasonally, accrued wages in winter to workers who did preparatory work for the next season. Under its accounting policy this cost is included in deferred expenses. Which journal entry is made?
A procurement officer of "Qiziltepa tekstil" LLC received an advance of 4,200,000 soums for a business trip. The expense report confirmed spending of 3,650,000 soums; the remainder was not returned to the cash desk, and it was decided to withhold it from wages. How is the deduction recorded?
Because of an error by the accountant of "Paxtachi mebel" LLC, a carpenter was overpaid 650,000 soums of wages. The carpenter paid this amount back into the cash desk. Which journal entry is made?
Under the Instructions to NAS No. 21, what is shown on the credit side of account 6710 "Payroll settlements with employees"?