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    Exercise 2

    Uploaded by

    Hoàng Nhi

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    Exercise 2

    Uploaded by

    Hoàng Nhi
    18 views4 pages

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    Copyright:

    © All Rights Reserved
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    Download as docx, pdf, or txt
    18 views4 pages

    Exercise 2

    Uploaded by

    Hoàng Nhi

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
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    Exercise 2: (file: E. Chapter 3. Cash.Ex1-2.

    MOF)
    1. On Jan 5, receive the approval decision from the authorities to assign
    the first quarter’s spending budget estimates: VND 500,000,000
    Dr. Budget estimates for activities 008 500,000,000

    2. On Jan 6, provisional withdrawal from recurrent budget estimates,


    transfer to the cash fund of VND 35,000,000
    Dr. Cash on hand 111 35,000,000
    Cr. Provisional income 337 35,000,000

    Cr. Budget estimates for activities 008 35,000,000

    3. On Feb 10, cash out to pay in advance for Mr Hoang on a business


    trip, the amount is 2,500,000 according to payment voucher No. 02
    Dr. Advances 141 2,500,000
    Cr. Cash on hand 111 2,500,000

    4. On Jan 11, paid cash to buy office supplies and sent to the accounting
    department to use VND 5,000,000 according to payment voucher No. 3
    and delivery note No. 01
    Dr. Non-business operating expense 611 5,000,000
    Cr. Cash on hand 111 5,000,000

    Dr. Provisional income 337 5,000,000


    Cr. State-funded income 511 5,000,000

    5. On Jan 20, Mr Hoang returned from work and completed payment


    procedures. The amount paid according to the enclosed documents was
    VND 2,200,000. The amount of excess advance paid to the cash fund in
    full according to Receipt No. 15
    Dr. Cash on 111 300,000
    hand
    Cr. Advances 141 300,000
    Dr. Non-business operating expense 611 2,200,000
    Cr. Advances 141 2,200,000

    Dr. Provisional income 337 2,200,000


    Cr. State-funded income 511 2,200,000

    6. On Jan 21, withdrew from bank VND 20,000,000 and paid into the
    fund fully according to the receipt No. 15
    Dr. Cash on hand 111 20,000,000
    Cr. Cash at bank 112 20,000,000

    7. On Jan 23, received the State budget fund issued with the actual
    spending order to the bank & treasury account of VND 50,00,000
    Dr. Cash at bank 111 50,000,000
    Cr. Provisional income 337 50,000,000

    Dr. Actual spending order 012 50,000,000

    8. On January 24, purchased materials to be stored by regular sources


    from the State budget, bank transfer to the seller VND 50,000,000
    Dr. Materials 611 50,000,000
    Cr. Received but unrecognized income 366 50,000,000

    Dr. Monetary state funding 3371 50,000,000


    Cr. State-budget funding 3661 50,000,000

    9. On Jan 25, purchased 1 computer set, equipped for the office


    according to the unit’s plan VND 25,000,000, withdrew the non-recurrent
    budget estimates to pay
    Dr. Tangible fixed asset 211 25,000,000
    Cr. Received but unrecognized income 366 25,000,000
    Cr. Budget estimates for activities 008 25,000,000

    10. On Jan 30, paid the health insurance cards, the social insurance and
    unemployment insurance premium VND 34,000,000
    Dr. Salary-based payables 332 34,000,000
    Cr. Cash on hand 111 34,000,000

    11. On Jan 31st, withdrawal from the regular budget estimates to pay
    salary to employees via ATM card VND 100,000,000
    Dr. Salaries payable 334 100,000,000
    Cr. State-funded income 511 100,000,000

    Cr. Budget estimates for 008 100,000,000


    activities

    12. On Jan 31st, payment for electricity bill VND 2,200,000; water bill
    VND 3,300,000; telephone bill VND 660,000
    Dr. Non-business expenses 611 6,160,000
    Cr. Cash on hand 111 6,160,000

    13. On Feb 2nd, made a deposit of VND 10,000,000 in cash


    Dr. Deposit, escrow, collateral 248 10,000,000
    Cr. Cash on hand 111 10,000,000

    14. On Feb 5th, received a credit note from the bank about the
    customer's deposit: VND 15,000,000
    Dr. Cash on hand 111 15,000,000
    Cr. Deposits received 348 15,000,000

    15. On Feb 10th, paid VND 15,000,000 to supplier for providing services
    (previous period)
    Dr. Trade payables 331 15,000,000
    Cr. Cash on 111 15,000,000
    hand

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