Test №1 Accounting Financial Accounting, Part 1, 2009

Problem number 1

Terms: What is the economic account?

Answer student: Economic Accounting - a way of controlling the activities of the organization

Economic Accounting - one of the functions of management of the organization.

Economic Accounting - monitoring system, measure and record the process of material production in order to control and manage them in a particular order

Economic Accounting - monitoring, measuring and recording the process of material production

Economic Accounting - a reflection and generalization of mass phenomena and laws in the financial and economic activities of organizations


Problem number 2

Terms: What kinds of economic calculation you know?

Learner Response: Current, financial, operational

Operational, statistical accounting.

Statistical, administrative and regulatory accounting

Accounting, operational and financial accounting

Management and financial accounting.


Problem number 3

Terms: Accounting as a science is:

Learner Response: Of the two independent parts

Of the three independent parts.

Of the four independent parts.

From one part of the self.

Of the five independent parts.


Problem number 4

Conditions: From what parts consists of independent accounting?

Learner Response: Theory of accounting, financial and management accounting.

Financial and management accounting.

Economic and financial accounting.

Theory of Accounting and Financial.

Administrative and economic.


Problem number 5

Terms: What is accounting?

Learner Response: This is an ordered system of collecting, recording and summarizing information in the value of assets, liabilities, income and expenses of the organization and their changes, is formed by the continuous, continuous-tion, documenting all business transactions.

The set of methods, techniques for proper accounting

Balance generalization property, liabilities and business operations

The method of knowledge of the subject

Balance, double entry


Problem number 6

Conditions: The system of accounting are distinguished:

Learner Response: management and financial accounting.

Economic Accounting.

Current, records management

Statistical accounting

Regulatory


Objective number 7

Terms: What is meant by management accounting?

Learner Response: Collect all kinds of accounting information for internal use by management and managers who can develop and make informed management decisions.

Collecting all kinds of accounting information for external use

Information on production costs

Information on the cost calculation

Formation of production indicators - economic activity of the enterprise.


Task number 8

Terms: What is meant by financial accounting?

Learner Response: Data collection for public financial statements.

Data collection for the identification of financial results

Collecting data for identifying costs of production

Collection of accounting information, which provides accounting clearance and registration of economic operators, two-way radios, as well as the Financial Statements

Data collection on the account of non-operating and extraordinary income and expenses


Objective number 9

Terms: What requirements must meet the accounting information?

Learner Response: There should be reliable

There must be significant

It must have predictive value.

Being modern, understandable to those who take or prepare appropriate management or other solutions.

All of the above.


Problem number 10

Conditions: What are the main requirements for accounting?

Learner Response: Accounting property, liabilities and business operations by double entry.

Accounting of property, liabilities and business operations conducted in the currency of the Russian Federation - in rubles.

Compliance during the reporting year the accounting policy is mandatory for all op