RFEI: Final exam "ACCOUNTING FINANCIAL TSS.

FINAL EXAM RFEI "accounting (financial) statement" in 2010

SOLUTION 3 JOBS 2010:

1) JSC "Art Print" - filled the table of 20 indicators + scheme Aksenov in Excel

2) Company "Ornament" - Balance at 31 December 2010 Table of + 10 indicators

3) Test 50 questions - 50 response in the form of the table


The first 7 questions of the Test:

1. The Law "On Accounting" does not apply to:

a) individual entrepreneurs;

b) all the organizations on the territory of Russia;

c) the representation of foreign companies, unless otherwise provided by international treaty of Russia;

d) branches of foreign companies.

2. Who is responsible for the organization of accounting in the enterprise?

a) shareholders and founders;

b) the head;

c) the Chief Accountant;

d) economist.

3. The system of indicators, which reflect the property and financial position of the organization at the balance sheet date, and the financial results of its operations for the reporting period - is:

a) financial statements;

b) statistical reporting;

c) settlement and payroll;

d) tax return.

4. The financial statements shall be signed by:

a) the chief accountant (accountant) organization or a specialized organization, the leading accounting;

b) the auditor;

c) The head of the organization;

d) tax inspector.

5. The accounting year for all organizations is:

a) the calendar year - the first Monday of January to the last working day inclusive;

b) the period, which sets the head of the organization;

c) the calendar year - from the date of registration;

d) the calendar year - from January 1 to December 31 inclusive.

6. Quarterly financial statements are presented:

a) within 30 days after the end of the quarter;

b) prior to the first day of the second month of the reporting period;

c) on the last day of the quarter;

d) at the end of the quarter.

7. Article annual financial statements should always be supported by:

a) inquiries about balances, drawn up on the basis of accounting records;

b) the results of the inventory of property and financial obligations;

c) the auditor's report;

d) material and responsible persons.