The practical work on discipline: "Accounting"
Task 1. On the basis of the reduced business operations:
1. Create a report on a cash March 20, 2008.
2. To make the accounting entries to bring operations. The balance of the cash register by 20 March 2008 in the company "Orbit" is 50 rubles. 00 kopecks.
During the day, it was produced as follows:
3. Get in the bank by check number 903 cash for the payment of wages in the amount of 100,000 rubles., For the payment of salaries deposited Nikolaeva NN -3000 Rub., For domestic needs - 12 thousand rubles., For travel expenses - 15,000 rubles.
4. Included in the cash Petrov NV the remainder of the unused imprest - 500 rubles. 80 kopecks. (Credit order №42).
5. Received from Zimin AS 12000 rubles. for the realization of own products (credit order №43);
6. Issued previously deposited wages Nikolaeva N.N.- 3000 rubles. (Withdrawal slip №61);
7. Issued from the cash Alekseev GP for travel expenses - 15,000 rubles. (Withdrawal slip №622).
8. Issued GP Borisova a report - 1200 rubles. (Withdrawal slip №63).
Task 2 from the cash given to the employee organization for travel expenses - 14,000 rubles. According to the present employee and approved by the head of the organization expense report, travel expenses amounted to - 12 700 rubles. The balance of 1 300 rubles. made in cash employee organization.
Task 3. The organization purchased the machine 59000 (including VAT - 9,000 rubles). For the delivery of the machine retained the services of organizing the transport organization. Shipping cost 4720 (including VAT - 720 rub.). The machine is put into operation. Scores supplier of machine and transport organization paid. Determine: 1) the actual cost of the machine, put into operation; 2) the amount of VAT deductible; 3) Make accounting entries.
Task 4. The initial cost of an intangible asset for production purposes 12,000 rubles. Useful life - 5 years. Depreciation is charged straight-line method and is recognized by the accumulation of corresponding amounts.
Calculate the monthly amount of depreciation and make accounting entries.
Task 5. The organization purchased the raw materials needed for production. The cost of raw materials according to the documents of the supplier 159 300 rub. (Including VAT - 24 300 rubles.) Cost of raw materials according to the documents of the transport company - 14,750 rubles. (Including VAT - 2250 rbl.). Raw materials are credited to the warehouse. Scores suppliers and transport companies oplacheny.Soglasno accounting policy the actual cost of materials is formed on the account 10 "Materials". Determine the amount of VAT deductible. Make accounting entries.
6. Setting the wages in the amount of 122,200 rubles. the following categories of employees: employees of primary production - 67500 rub .; auxiliary production workers - 34300 rub .; management personnel - 20,400 rubles. Dividends are paid to shareholders - employees of the organization in the amount of 70,000 rubles. Accrued vacation pay to the employee due to a previously created reserve for vacation pay - 12,000 rubles. To withhold tax on personal income in the amount of 18,000 rubles. Wages and dividends paid from the cash of the organization.
7. Setting revealed a shortage of materials in stock in the amount of 4,000 rubles. The market value of the missing materials is 5000 rubles. Since the warehouse worker (financially responsible person) recovered (deducted from the wages of the market value of the materials. Create journal entries.
Task 8. During the reporting period the company shipped products to a total of 23 600 rubles. (Including VAT - 3600 rbl.). Cost of products shipped - 16,000 rubles. Expenses for packing of goods in a warehouse organization - 1800 rubles. Determine the profit from the sale of products. Make accounting entries.
Setting 9.Organizatsiya retailers bought goods worth
2014, 8 p.
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