7. Calculate the amounts to be deducted from the salaries of officers and civil servants according to the prescribed rate. 8. Company X requested a discount on the goods they purchased last period due to quality reasons. The unit agreed to reduce 2% of the total payment price (selling price of the ...
2.4. Fixed asset accounting 2.4.1. Characteristics and criteria for identifying fixed assets Fixed assets (FA) are the main means of labor that create the necessary technical and material basis in public administrative units, ensuring that these units operate normally and complete the tasks ...
Other D. Units with career revenues and other revenues 1- When collecting money from career income and other income Other revenue of financial regime, accounting records: Debit account 111, 112 Credit account 511 (5118) - Other income 2- For revenues considered provisional, when collecting money, ...
Financial and economic transactions are entered into general and detailed accounting accounts (general and detailed accounting books). Data in accounting books are calculated, classified, systematized and summarized according to financial and economic indicators to be presented in accounting ...
State funding sources are ordered from superior agencies and financial agencies according to current financial regulations. 4.3.2. Accounting method for funding sources according to State orders 4.3.2.1. Accounting documents Accountants use documents: Budget withdrawal and cash withdrawal form, ...
Debit account 631 - Production and business expenses Debit account 643 - Prepaid expenses Debit account 214 - Depreciation of fixed assets Credit account 211 - Original price of fixed assets At the same time, accountants reflect the remaining value of fixed assets in Debit account 005 - Durable ...
