Final exam RFEI Start Accounting 50.

Final exam RFEI "Elements of accounting."

Answers to the 50 questions in the form of a table.

A separate file containing all the questions.

Questions for comparison:


1. Shoe factory "Athlete" is engaged in tailoring of sports shoes. For a month expired accountant accrued wages to workers, the total of which amounted to 600,000 rubles. And, as expected, has calculated the premiums to the Pension Fund, Social Insurance Fund, mandatory health insurance, and premiums for compulsory accident and occupational disease (rate of 0, 8%). What amount due on the salary (premiums) and a line will reflect a balance accountant, assuming that the balance must be filled on the same day?

A) 208 800 rubles, "Provisions for contingencies"

B) the balance of the line will not be filled, the operation will affect only after the payment of wages

B) 208 800 rubles, "Accounts payable"

D) 204 000 rubles, "Accounts payable"


2. This week the printing house "Print" there was a fire, which resulted in the affected premises and printing equipment. However, it turned out that printing is money to be recovered. In what line of balance reflects the size of the printing amount of money that can be spent on its repair?

A) "Capital reserves", as in the balance of this line are recorded reserved money for contingencies

B) "Inventories", as in this line reflects the amount of the reserve created for emergencies

B) "Income-bearing investments in tangible assets", as printing will generate revenue

D) "capital", as these funds are intended for emergencies.


....


50. Accountant organization "Monica" received a bank statement for 10 April 2011. Arriving at the organization, he decided to check whether all entries in the statement operator did right. For this, he took a statement attached to it, and started to check the documents. During the day the current account took place as follows: withdraw cash salary (834,000 rubles), received payment from customers for goods (21350 rubles), made at the expense of money (4700 rubles) and paid telephone services (7100 rubles) . Help accountant calculate how much money should remain in the account organization, given that opening balance was equal to 1200000 rubles?

A) 384 950 rubles

B) 363,600 rubles

B) 1200000 rubles

D) 366000 rubles