Financial statements

The practical work on discipline: "Financial Statements"


Task 1. Organization in January 2008, bought the equipment to be mounted in the amount of 144,000 rubles (including VAT of 24,000 rubles.). For the delivery of the equipment was paid for by 2360 rubles. (Including VAT of 360 rubles.). The equipment was transferred to the installation and the wages of 4000 rubles. and the unified social tax on the income of employees of 26%. After installation of the equipment put into operation, signed the act of commissioning. Determine at what cost capitalized equipment, and write posting of all transactions. Payment was made in January.


Problem 2. At the beginning of the month the rest of the materials was 3,000 units worth 20 000 rubles. During the month it was harvested 5,000 units of this material in the amount of 12 000 rubles. The production for the month was allotted 2000 units of this material. Determine the average cost of the material and the balance at the end of the month.


Task 3 Written off obsolete equipment. Determine the financial result of the write-off of equipment, if:

a) the initial cost - 120 thousand rubles;

b) the amount of depreciation -105 000 rubles;

c) cost of materials capitalized - 2,000 rubles, and write posting of all transactions.


Task 4.Rabotniku organizations with time-based pay, the salary of 24,000 rubles installed. a month when the five-day working week. In addition, the employee is paid premium in the amount of 2625 rubles. The employee has a continuous experience of 6 years. The allowance for temporary disability is 80%.

From 13 to 26 May 2008 (10 days) the employee was sick. The norm of working time in May 19 working days.

Calculate disability benefits, given that the maximum size of temporary disability benefits (for a full calendar month allowance can not exceed 17,250 rubles).


Task II 5.Ivanov works of "Birch" and since March 11 away on vacation for 28 calendar days. Of these, 20 days is in March and accounts for 8 days in April. Salaries of employees of 15,000 rubles, in the billing period, he worked every day. Ivanov II two children - 14 and 20 years. Senior - full-time student of the institute.

Calculate the salary for March, the tax on personal income and vacation.


Problem 6. In January 2008, an employee of "Star" Ivanov IP the wages in the amount of 22,000 rubles. Ivanov IP Divorced from his wife and from his monthly salary withheld 25% for a child

Calculate the amount of child support that must deduct from the salaries IP Ivanova and paid him wages for January mesyats.Napisat posting payroll and vacation pay, given that the holiday falls on two months.


Problem 7. In I quarter of 2008, LLC "Sail" according to tax records received proceeds from the sale of its own products in the amount of 160000rub., And the cost of its production amounted to 60 thousand rubles. In the same period, the organization received non-operating income in the amount of 50 000 rubles and non-operating expenses incurred in the amount of 24 000 rubles. The organization does not enjoy the benefits of income tax provided for in Article 2 of the Law № 110-FZ. In accordance with its accounting policy of "Sail" lists the monthly advance payments on income tax. Their size is determined on the basis of 1/3 of the income tax assessed in the previous reporting period. In I quarter of 2008, LLC "Sail" lists these payments based on the amount of tax for the third quarter of 2007. III. During this period, income tax amounted to 21,560 rubles. Thus, in the I quarter of 2008 the total amount of advance payments from LLC "Sail" were as follows:

- To the federal budget - 6737.5 rub .;

- To the regional budget - 13025.83 rub .;

- In the local budget - 1796.67 rubles.

On January 1, 2008, the accounting of "Sail" is listed outstanding loss in the amount of 20 000 rubles. The organization h