Accounting Financial Accounting "part 3 practical, the number of questions - 11.
Task 1.
Set the line types of income their classification criteria.
Symptoms Items of income
1. Income from ordinary activities 1) Revenues from sales of goods
2. Other income 2) Proceeds from sale of fixed assets
3) earnings from previous years revealed in the reporting year
4) receipt of funds for the work performed and services
5) income from participation in authorized capitals of other organizations
6) unclaimed accounts payable at the end of the period of limitation
7) receipt of interest for granted in the use of funds
8) fines, penalties received
Task 2.
Set the line types of expenditure of the classification criteria.
Symptoms Items of income
1. Expenses from ordinary activities 1) costs associated with participation in authorized capitals of other organizations
2. Other costs 2) costs associated with the manufacture of products
3) receivables written off as a result of the debtor's insolvency
4) Costs associated with the sale of products
5) interest expense for provision for use of funds
6) unclaimed accounts payable at the end of the period of limitation
7) receipt of interest for granted in the use of funds
8) fines, penalties received
Task 3.
Enter the missing words.
Accounting for sales of products by the time of shipment.
Under this option, the account by 45 "Goods Shipped" ___ ________________. Seller duty for products shipped reflects the debit entry sche ¬
she ___ ___ and credited. At the same time deducted the cost of this pro ¬
induction recording in the debit account and credit account ___ ___. Calculation of the amount of VAT affects the recording in the debit account and credit account ___ ___. Receipts from customers should be reflected in the debit account and credit account ___ ¬
___ the account.
Task 4.
Enter the missing words.
¬
Accounting for the sale of products on the date of payment.
Under this option, the account is considered to be the products sold in the _____________ it from ¬
Changes to the buyer. _____________ On account 62 "Settlements with buyers and customers ¬
E "reflects the debt buyer for the administration of products in a corre- sponding ¬
tion with the credit account ___. At the same time charged to reflect department ___ ¬
governmental terms complete the actual cost of production and the amount of debt accumulated budget ______________. By comparing the debit and credit turnover on account ___ reveal the result of the sale of products, to ¬
tory at the end of the month to write off the expense ___.
Task 5.
Enter the missing words.
The account other income and expenses.
The account other income and expenses is conducted on account ___. By this account of the Chart of Accounts recommended to open the following sub-accounts: 1 "________________ ________________"; 2 "________________ ________________"; 9 "_____________ ____________ ___________ and _____________."
On subaccount 1 "________________ ________________" revenues accounted for "________________ ________________. On subaccount 2 "________________ ________________" are going to other expenses.
9 Sub-Account "_____________ ____________ ___________ and _____________" is used to identify the ________________ of other income and expenses during the reporting period. Monthly detected residue is debited from the account 91 subaccounts 9 "Other income and expenses" at the expense of ____. At the end of year 1 and 2 sub-account of account 91 closed internal records into subaccount ___.
Task 6.
Enter the missing words.
Accounting for export transactions.
Synthetic account of export goods shall be shipped on account ___. On account 45 "Goods Shipped" are taken into account before
Task 7.
Enter the missing words.
Accounting for import operations.
For the synthetic accounting of imported goods used by ___. To it opens a number ______________. According to the source documents __________________ the cost of goods is reflected in the debit account and credit account ___ ___. In the accrued customs duties debited and credited by ___ ___ account, which opens a sub-account "___________________ ________________ with."
Accrued excise taxes in the price of imported values \u200b\u200bincludes entries in the debit account and credit account ___ ___ subaccount "_______________ to _________________ ________________ on."
Task 8.
Enter the missing words.
Accounting for shares in the joint-stock company.
Joint-stock companies formed authorized capital by primary ______________ securities. Participants of the open joint-stock company can sell its shares ______ consent of other shareholders.
The nominal value of the preference shares shall not exceed ____% of the share capital. The minimum authorized capital is closed ¬
On JSC is ______ -fold amount of the minimum wage, and open - _____- times the amount of the minimum wage.
Task 9.
Enter the missing words.
Accounting for share capital of limited liability companies.
The authorized capital of the Company is determined by the nominal value of _________ participants. The sum of contributions of the participants reflected the recording of the debit account and credit account ____ ___. The amounts of the contributions, ¬
received after the registration of the LLC from ¬
Rage charged to the account value and credited ___. The increase in the authorized capital of LLC can be made by _________________ _______________________ capital and profits.
Task 10.
Put down rooms according to the sequence of preparatory work prior to the preparation of the annual report.
___ Enabling the production costs during the last month in costs.
___ Calculus percent transportation and procurement costs of materials and determination of their actual cost.
___ Checking completeness of delivery in primary accounting documents.
___ Write-off of non-productive costs for inclusion in the full actual cost of products sold and determine the result of the sale.
___ Identified and included in the cost of depreciation, provision for vacation pay workers.
___ Inventory.
___ Implementation of the final entries in the accounting records and preparation of the General Ledger.
___ Distribution costs of finished goods and work in progress.
___ Write-off costs from the account 23 "Auxiliary production" to account 20 "Primary production".
___ Closing accounts 25 "General expenses" and 26 "General expenses".
etc.
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