SUBJECT 1 (50 UNITS) The budget his Municipality OTA A' Grade for the use 2021 has as following: Status Budget Costs - Revenue Budget Costs Codes Numbers 02. 1 6011 00 0 Budget Revenue Codes Numbers 06. 00 311 00 200,000 120.000 Kind Costs Regular remuneration (included basic salary, holiday gifts, in general and especially regularly Bonuses Cash prizes, other events (student awards etc) Kind Revenue End Cleaning and lighting (article 25 N. 1828/89). 6443. 5.000 1 0 01 6211 35.000 00 324 250,000 2 0 Other revenue of the Service Water supply. Electricity price for lighting streets, squares and common areas and Production Process and Telephone Maintenance materials and repair of others Plant Markets Equipment 6662 3.500 2 0 8321 120.000 3 0 Total 283.500 Total 450.000 Surplus Budget 166.500 Deficit Budget General total 450.000 General total 450.000 The Approved budget was surplus against 166.500 (Code. D.L.: 02.05) The Cash Available his Municipality amount at amount of 120.000 at cash and 100,000 in demand deposits on 01/01/2021. Requested: 1. To Become the following Accounting Records On 31/01/2021 Paid earnings Amount 20.000 at Permanent Regular Employees via Bank Account (10.000 concerns payment Payroll January and c10.000 deposit Payroll February). ii. On 01/04/2021, the Municipal Council Decides the market Materials Maintenance. Approved amount 3.500 and Becomes Relative commitment Amount. iii. On 1/7/2021, supplier Mechanical Equipment Submit invoice Value 120.000. It has been preceded by the approval of the execution of the project by the City Council the previous year, during which it was decided that the commitment of the amounts would be made; Becomes Partial accordingly with the course Delivery his Project and the Simultaneous edition Relevant Document the Which Will ordered Day. iv. On 15/07/2021 the supplier is paid by day check. The invoice deductions are made in favor of third parties 3% (income tax). These reservations Attributed Day at Public 1 1 v. vi. Fund with cheque Day. On 30/09/20201, revenues are certified from a) cleaning and lighting fees, of 200,000 and b) water charges of 250,000. Total debts come from Individuals. On 30/12/21 Issued Annual Accounts Electric Energy and Telephone for the year Height 35.000. On 31/12/2021, receivables from receivable balances of previous years by individuals of an amount of 50,000 are considered as insecure. Predictions for possible Damage from them the Insecure Requirements amount at 20.000. vii. 2. To Become Account Revenue - Costs. 1 SUBJECT 1 (50 UNITS) The budget his Municipality OTA A' Grade for the use 2021 has as following: Status Budget Costs - Revenue Budget Costs Codes Numbers 02. 1 6011 00 0 Budget Revenue Codes Numbers 06. 00 311 00 200,000 120.000 Kind Costs Regular remuneration (included basic salary, holiday gifts, in general and especially regularly Bonuses Cash prizes, other events (student awards etc) Kind Revenue End Cleaning and lighting (article 25 N. 1828/89). 6443. 5.000 1 0 01 6211 35.000 00 324 250,000 2 0 Other revenue of the Service Water supply. Electricity price for lighting streets, squares and common areas and Production Process and Telephone Maintenance materials and repair of others Plant Markets Equipment 6662 3.500 2 0 8321 120.000 3 0 Total 283.500 Total 450.000 Surplus Budget 166.500 Deficit Budget General total 450.000 General total 450.000 The Approved budget was surplus against 166.500 (Code. D.L.: 02.05) The Cash Available his Municipality amount at amount of 120.000 at cash and 100,000 in demand deposits on 01/01/2021. Requested: 1. To Become the following Accounting Records On 31/01/2021 Paid earnings Amount 20.000 at Permanent Regular Employees via Bank Account (10.000 concerns payment Payroll January and c10.000 deposit Payroll February). ii. On 01/04/2021, the Municipal Council Decides the market Materials Maintenance. Approved amount 3.500 and Becomes Relative commitment Amount. iii. On 1/7/2021, supplier Mechanical Equipment Submit invoice Value 120.000. It has been preceded by the approval of the execution of the project by the City Council the previous year, during which it was decided that the commitment of the amounts would be made; Becomes Partial accordingly with the course Delivery his Project and the Simultaneous edition Relevant Document the Which Will ordered Day. iv. On 15/07/2021 the supplier is paid by day check. The invoice deductions are made in favor of third parties 3% (income tax). These reservations Attributed Day at Public 1 1 v. vi. Fund with cheque Day. On 30/09/20201, revenues are certified from a) cleaning and lighting fees, of 200,000 and b) water charges of 250,000. Total debts come from Individuals. On 30/12/21 Issued Annual Accounts Electric Energy and Telephone for the year Height 35.000. On 31/12/2021, receivables from receivable balances of previous years by individuals of an amount of 50,000 are considered as insecure. Predictions for possible Damage from them the Insecure Requirements amount at 20.000. vii. 2. To Become Account Revenue - Costs. 1