Tests: Chart of accounts
Click an option: a correct answer turns green, a wrong one turns red, and an explanation appears. Tests in total: 85.
Sets by topic (10 questions each)
One set is ten questions with a result at the end. Pick a topic and a set number.
Under NAS No. 21, 9110 "Cost of finished products sold" is a transit (T) account. What is the main feature of a transit account?
"Qaqajon Pishiriq" LLC sold to a customer part of the finished pastries in its warehouse, with a cost of 12,000,000 soums. How is the write-off of the cost recorded?
A farm sold animals being raised (1110). According to the table of the 9100 accounts in the NAS No. 21 Instructions, how is the cost of animals being disposed of recorded?
A company uses the periodic inventory system. In which sub-account of group 9100 is the cost of purchases temporarily accumulated during the period?
"Bog'ishamol Konfet" LLC wants to close the cost of 79,700,000 soums accumulated in 9110 to the final financial result at the end of the month. Which journal entry is correct?
According to the NAS No. 21 Instructions, what debt is recorded in account 4610 "Founders' debt for contributions to the charter capital"?
"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?
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?
A founder contributed a machine tool (0130) against their share, with its value agreed at 25,000,000 soums. Which journal entry is correct?
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?
According to the NAS No. 21 Instructions, which part of the charter capital is recorded in account 8330 "Units and participation interests"?
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?
"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?
According to the NAS No. 21 Instructions, how are analytical records kept for account 8330 "Units and participation interests"?
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?
Qarshi Sement LLC closed the year with a loss: the final result in account 9910 is a loss. Which journal entry transfers the loss to the account of retained earnings (uncovered loss) of the reporting period?
In accordance with its constitutive documents and the procedure set by legislation, Chirchiq Plastmassa LLC directed part of the current year's retained earnings to reserve capital. Which journal entry is made?
At Jizzax Paxta LLC, after the year's profit was directed to dividends and the reserve, a balance of profit remained in account 8710. How is this balance transferred under NAS No. 21?
Under paragraph 364 of NAS No. 21, exactly which amount is recorded in account 8710?
Which accounts are shown on the debit when dividends are accrued under row 1 of the table in paragraph 285 of NAS No. 21 ("Accrual of dividends to shareholders"; credit 6610)?