Task 1.
Based on the above data:
1. Create a cash report of the enterprise for 19 April 2002.
2. To make the accounting entries to bring operations.
The balance on hand at April 10, 2002 in the company "Strela" is 25rub. 30kop.
During the day, it was produced as follows:
1. Get in the bank from the account by check £ 518,440 cash to pay wages at a rate 110000rub., For the payment of salaries deposited Degtyareva TV - 2800rub., For domestic needs - 10000rub., For travel expenses - 15000rub. (Credit order 95).
2. Make the checkout Bow ID the unspent petty cash - 520rub.80kop. (Credit order №96)
3. Received from Korneev AE 1200rub.50kop. for the realization of own products (credit order 97)
4. Issued by the company from the cash wages of workers and employees in the amount 100000rub. under the sheet №3 (withdrawal slip 130)
5. Issued previously deposited salary Degtyareva TV - 2800rub. (Withdrawal slip №131)
6. Issued from the cash Khvostov ETC. for travel expenses - 15000rub. (Withdrawal slip №132)
Task 2.
On the basis of these data make:
1. Journal-order №2 and statement of 2 March 2002.
2. Create journal entries for March.
1. The balance of the current account of 1 March 2002. It was 28000rub.
2. March 1 to the account received 50500rub. for the sale of products
3. On 6 March, the current account is received in cash businesses 13735rub. payroll
4. March 6 made the enumeration:
• tax on personal income - 2085rub.
• the federal budget (the pension fund) - 28% - 4430rub.
• Social Insurance Fund - 633rub.
• Fund of compulsory medical insurance - 570rub.
5. March 9 obtained from the cash deposited wages - 3000rub.
6. On 10 March the account of funds received for products sold 13000rub.
7. March 20 lists:
• the budget of the value added tax - 3917rub.
• income tax - 2500rub.
• advance for materials - 25000rub.
• dividends to shareholders - 8000rub.
8. On 21 March, it was on the account of penalties for late payment - 200 rubles.
Task 3.
Based on the data to make the log-order 7 "Payroll" and statement of the debit account 71.
The petty cash balances as of March 1, 2002.
• Skvortsov AM - 38rub.50kop.
• PI Ivanov - 50rub. debt for now
• Petrov SI - 2400rub.
March 11 issued from the cash Skvortsov AM in accountability for economic needs -850rub. (Withdrawal slip №18)
March 12 issued from the cash register Degtyarev V. for travel expenses - 3800rub. (Withdrawal slip №19)
March 16 Skvortsov AM handed down a report on the amount 870rub. (By 20 -200rub, by 10 - 540rub., By 19 - 130rub.)
March 17 Skvortsov made in cash unspent petty cash - 18rub50kop. (Credit order №13 from 17.03.)
March 18 Petrov handed down a report on the trip to the amount 2520rub. (By 26 - 1890rub., By 10 - 520rub., By 19 - 110rub.) Overspending on a business trip paid March 20 (120rub. Consumable Order №20)
March 20 the company paid debt Ivanov - 50rub. (Withdrawal slip №21)
Task 4.
Organization in January 2002. I bought the equipment to be mounted to the amount 600000rub. (Including VAT 100000). For the delivery of the equipment was paid for by 12000rub. (Including VAT 2000rub.). The equipment was handed over to the installation and the wages 8000rub. and the unified social tax on the income of employees 35.6%. After installation of the equipment put into operation, signed the act of commissioning. Determine at what cost capitalized equipment and write all the wiring.
Commercial Director Skvortsov AM Issued accountability of US $ 1,000 at the CBR rate rub.74 31 kopecks. Three days later Skvortsov granted expense report in the amount of $ 1,000, but the rate of 31 rubles. 76 kopecks.
Create journal entries for all transactions to calculate the exchange rate differences.
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