Tests · Chart of accounts

Chart of accounts: set 8

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  1. By decision of the relevant body, the amount of a grant (8810) was directed to increasing the organisation's charter capital. Which journal entry matches the table in NAS No. 21?

  2. According to the NAS No. 21 Instructions, how are analytical records kept for account 8330 "Units and participation interests"?

  3. "Dilnura Savdo" LLC accrued to one of its founders a return of part of their share, 10,000,000 soums (payment not yet made). Which journal entry is correct?

  4. By decision of the founders of "Dilnura Savdo" LLC, accrued dividends of 20,000,000 soums (a debt in 6610) were directed to increasing the charter capital. Which journal entry is made?

  5. According to the NAS No. 21 Instructions, which part of the charter capital is recorded in account 8330 "Units and participation interests"?

  6. A founder of "Mehr Tex" LLC works at the company. 5,000,000 soums were withheld from their wages towards their contribution. Which journal entry is made?

  7. A founder contributed a machine tool (0130) against their share, with its value agreed at 25,000,000 soums. Which journal entry is correct?

  8. A founder of "Mehr Tex" LLC transferred part of their contribution, 30,000,000 soums, to the company's settlement account. Which journal entry is made?

  9. "Mehr Tex" LLC has been registered. Under the constituent documents, charter capital is 80,000,000 soums, and the founders' contributions are in the form of units (interests). What is the entry declaring the capital?

  10. According to the NAS No. 21 Instructions, what debt is recorded in account 4610 "Founders' debt for contributions to the charter capital"?