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In The Form of State Budget Estimate and 30,000 in Cash. This Agency Has Returned Them For State Treasury by Cash
In The Form of State Budget Estimate and 30,000 in Cash. This Agency Has Returned Them For State Treasury by Cash
In The Form of State Budget Estimate and 30,000 in Cash. This Agency Has Returned Them For State Treasury by Cash
At the end of year, the amount of non – recurrent funds from State Budget that haven’t been yet used: 150
in the form of State Budget Estimate and 30,000 in cash. This agency has returned them for State Tre
The unused amount = 120,000 in the form of State Budget Estimate = Closing balance of A/c 00822: 120,000 (on d
The unused amount in cash: 30,000 = closing balance of A/c 3371 (for non recurr) = Closing balance of a/c 111&11
A/c 3371 (for non recurr) A/c 111, 112 (at bank or Treasury)
30000 30000
Unused amount = Closing balance of A/c 00822 + Closing balance of a/c 3371 (for non recurr)
Budget that haven’t been yet used: 150,000; which included: 120,000
gency has returned them for State Treasury by cash.
A/c 00822
osing balance of A/c 00822: 120,000 (on debit side)
1,000,000 500,000
350,000
30,000
(30,000)
1,000,000 850,000
n recurr) = Closing balance of a/c 111&112 (for non recurr)
120,000
11, 112 (at bank or Treasury) 30,000
(120,000)
(30,000)
A/c 6111
A/c 112 (at treasury) A/c 111, 112 A/c 3371 (for recurr)
20,000
5000 5000
A/c 9111
A A+20000
A/c 4211
A A 20000
20000 20000
A/c 334
18000
A/c 4315
2000
After determining saving amount, withdrawn from Statebudet Estimate to Treasury Account
A/c 00821
100,000 75,000
A/c 5111 5,000
20,000
20,000
A+20000 A
20,000
Ex4: Some information from bookkeeping of Public Non profit Entity B (that recurrent expenses are covered by the Government) in 2018:
(Unit: ‘000,000 VND)
- State budget Estimate allocated (recurrent expenditure): 100,000 (and the closing balance of A/c 00821: 20,000)
The total amount of recurrent expenses: 80,000 (this agency has already paid by cash or withdrawal from State budget estimates and all of ex
This saving funds (if any) will be used as follows: 5% to set aside fund for development of administrative operations; 80% to set aside the fund
income; 7% to set aside the reward/bonus fund; 8% to set aside the welfare fund. (according to internal expenditure regulation)
Required: Determine the income generated within 2018 of this Entity and prepare journal entries for that.
20,000
A/c 9111
A A+20000
A/c 4211
A A 20000 A+20000
20000 20000
A/c 4314
1000
A/c 4311
1400
A/c 4312
- 1600
After determining saving amount, withdrawn from Statebudet Estimate to Treasury Account
905% to set aside fund for development of administrative operations; Dr A/c 4211/ Cr A/c 4314:
80% to set aside the fund for supplementation of income; : Dr A/c 4211/ Cr A/c 4313: 20,000 * 80% - Dr A/c 4313/ Cr A/c 334: ...
7% to set aside the reward/bonus fund;
8% to set aside the welfare fund. (according to internal expenditure regulation) % expense for suplementation of income and
ernment) in 2018:
A/c 00821
100,000
A/c 5111 80,000
20,000
20,000
A
20,000
/c 4313/ Cr A/c 334: ...
Saving amount = Closing balance of a/c 00821 + Closing balance of A/c 3371 (for recurr) = 20,000 + 5,000
A/c 6111
A/c 112 (at treasury) A/c 111, 112 A/c 3371 (for recurr)
20,000
5000 5000 5000
A/c 9111
A A+25000
A/c 4211
A A 25,000
25,000 25,000
A/c 334
A/c 4315
0
After determining saving amount, withdrawn from Statebudet Estimate to Treasury Account
A/c 00821
100,000 75,000
A/c 5111 5,000
20,000
20,000
A+25000 A
20,000
5000
A/c 5111 A/c 111 A/c 112 ( at bank) A/c 112 (at Treasury)
660,000
196,000
109,000
A/c 214
A/c 332 A/c 334
136,000 20,000
136,000 305.000 * X%
20,000
Unused amount = Saving amount = Closing balance of A/c 00821 + Closing balance of A/c 3371 = 196,000 + 109,000 =
A/c 112 (at Treasury) A/c 3371 A/c 6111
A/c 00821
196,000 200,000 21,000 1,000,000
21,000 15,000 200,000
35,000 30,000 358,000
15,000 400,000 136,000
20,000 94,000 30,000
A/c 141 30,000 50,000
30,000 30,000
20,000 20,000 109,000 20,000
109,000 20,000 196,000
196,000
660,000
A/c 152
A/c 9111
965,000 35,000 30,000
305,000 5,000
A/c 3311
305,000
305.000 * X%
of A/c 3371 = 196,000 + 109,000 = 305,000
A/c 5111 A/c 111 A/c 112 ( at bank) A/c 112 (at Treasury)
20,000 109,000
30,000 109,000
50,000
710,000
146,000
109,000
A/c 3611
A/c 1371 A/c 334
400,000 50,000
50,000 42,000 20,000
50,000 358,000 30,000
50,000 lll
- lll
224,500 224,500
A/c 214
A/c 332 A/c 334
136,000 20,000
A/c 4211 136,000 305.000 * X%
50,000 20,000
224,500 305,000
30,500
Unused amount = Saving amount = Closing balance of A/c 00821 + Closing balance of A/c 3371 = 196,000 + 109,000 =
Saving amount=Closing balance of A/c 00821 + Closing balance of A/c 3371 + Closing balance of A/c 1371
A/c 112 (at Treasury) A/c 3371 A/c 6111
A/c 00821
146,000 200,000 21,000 1,000,000
109,000 21,000 15,000 200,000
224,500 35,000 30,000 358,000
15,000 400,000 136,000
30,500 20,000 94,000 30,000
A/c 141 30,000 50,000
30,000 30,000
50,000
20,000 20,000 109,000 20,000
109,000 20,000 146,000
660,000
A/c 152
A/c 9111
965,000 35,000 30,000
305,000 5,000
A/c 3311
15,000 15,000
305.000 * X% 30,500
30,500
20,000 109,000 Pr
30,000 109,000
50,000
710,000
146,000
109,000
A/c 3611
A/c 1371 A/c 334
400,000 50,000
50,000 42,000 20,000
50,000 358,000 30,000
50,000 50,000
- 50,000
194,000 194,000
A/c 214
A/c 332 A/c 334
136,000 20,000
A/c 4211 136,000 305.000 * X%
20,000
15,250 305,000
244,000
21,350
24,400
Unused amount = Saving amount = Closing balance of A/c 00821 + Closing balance of A/c 3371 = 196,000 + 109,000 =
A/c 4314
Saving amount=Closing balance of A/c 00821 + Closing balance of A/c 3371 + Closing balance of A/c 1371
15,250
A/c 4313
50,000
244,000
194,000
194,000
A/c 4311
21,350
A/c 4312
24,400
A/c 112 (at Treasury) A/c 3371 A/c 6111
A/c 00821
146,000 200,000 21,000 1,000,000
109,000 21,000 15,000 200,000
194,000 35,000 30,000 358,000
15,000 400,000 136,000
61,000 20,000 94,000 30,000
A/c 141 - 30,000 50,000
30,000 30,000
50,000
20,000 20,000 109,000 20,000
109,000 20,000 146,000
660,000
A/c 152
A/c 9111
965,000 35,000 30,000
305,000 5,000
A/c 3311
15,000 15,000
305.000 * X% 244,000
244,000
1,000 1,000
200 200 make payment to expenses (directly)
200
A/c 36621
58 58 580 580
580 580
A/c 9111
378 378
-
230 Intagible Aids
A/c 612 A/c 00421
1,000
nses (directly) 900
200 (Cleared advanced)
100
(100)
Returned to the donor by
cash
(isssued tool or materia for using
120
A/c 214
A/c 00422
58 58
500 500
700 700
230 230
378 (included the vouchers relating to Recoring State budget (recoginized reven
378
230
udget (recoginized revenue and expenses State Budget)
A/c 512 A/c 3372 A/c 112 (at Treasury)
A/c 9111
1,035,000 1,150,000
15,000 15,000
10,000 10,000
5,000 5,000
Unused amount = Closing balance of A/c 00421 (if all the advanced had been
598,200
598,200
A/c 214
115,000
115,000
120,000
12,600 40,800
107,400
A/c 152
the advanced had been cleared) = closing balance of A.c 3372 = closing balance of a/c 111+112 (at bank and Treasury)
A/c 00421
800,000
465,000
148,200
186,800
(186,800)
40,800 1,000,000
25,000 1,000,000
25,000
Make payment to Superior Agency
Collected fee X
Payables to State Budget 1,000 1,000
600 100 100
500 500 Collected charge Y
500 500
A/c 336
750
A/c 514
120 120
Transferred to revenue
A/c 36632
170 170
170 170
A/c 36621
400 400
40 40
330 60
330
A/c 9111
330
A/c 111, A/c 112 (bank) A/c 112 (at Treasury) A/c 614
600
1,500 1,500
Put into Treasury Account to control after al least 5 days 150
750
120 120
Make payment to expenses
30 30
170 170 80 80
60 60
400 400
A/c 214
40 40
60
330 330
A/c 9111
330
= Closing balance of A.c 014 = Closing balance of A/c 3373 = Closing balance of A/c 111 + 112 (at bank and Treasury)
A/c 014
750
120 (at the same time)
170
400
60
Make payment to Superior Agency
Collected fee X
Payables to State Budget 1,000 1,000
600 100 100
500 500 Collected charge Y
500 500
A/c 336
750
A/c 514
120 120
Transferred to revenue
A/c 36632
170 170
170 170
A/c 36621
400 400
40 40
330 60
60 60
A/c 9111
60
Unused amount = Closing balance of A.c 014 = Closing bal
to Superior Agency
A/c 111, A/c 112 (bank) A/c 112 (at Treasury) A/c 614
600
1,500 1,500
Put into Treasury Account to control after al least 5 days 150
750
120 120
Make payment to expenses
30 30
170 170 80 80
60 60
400 400
A/c 214
40 40
60
330 330
A/c 9111
390
60
= Closing balance of A.c 014 = Closing balance of A/c 3373 = Closing balance of A/c 111 + 112 (at bank and Treasury)
A/c 014
750
120 (at the same time)
170
400
60 60
A/c 3332 A/c 3373 A/c 111 A/c 112 (at Treasury)
383,325
387,325
387,325
A/c 514
A/c 4211
A/c 2411 A/c 211
387,325
340,000 340,000
340,000
340,000
St1: Unused amount = Saving amount = Closing balance of A/c 014 = Closing balance A/c 3373 = Closing balance of A/c 111,112 = 387.3
21,000 47,000
50,000 21,000
34,000 50,000
340,000
289,675
289,675 387,325
387,325
A/c 332
35,700
35,700
A/c 36632
47,000
20,000
27,000
340,000 34,000
34,000
34,000
306,000
383,325
387,325
A/c 514
A/c 4211
A/c 2411 A/c 211
-
340,000 340,000
340,000
340,000
St1: Unused amount = Saving amount = Closing balance of A/c 014 = Closing balance A/c 3373 = Closing balance of A/c 111,112 = 387.3
21,000 47,000
50,000 21,000
34,000 50,000
340,000
289,675
289,675 387,325
A/c 332
35,700
35,700
A/c 36632
47,000
20,000
27,000
340,000 34,000
34,000
34,000
306,000