Bookkeeping test, the number of jobs - 115.
Task 1.
Question 1. What is the first account (give the most complete answer)?
1. notches on labels;
2. notch;
3. knots on the ropes;
4. The balance sheet records on papyrus;
5. notches on labels, notch, knots on the ropes.
Question 2: Who is the founder of accounting as a science?
1. Karl Marx;
2. Bill Gates;
3. Luigi Pacioli;
4. Archimedes;
5. Adam Smith.
Question 3. What is the aim of reforming the accounting system in Russia?
1. bringing the national accounting system in line with the requirements of the market economy and international financial reporting standards;
2. The formation of accounting and reporting standards that provide useful information for users, primarily investors;
3. ordering system for collecting, recording and summarizing information about the assets and liabilities of the organization and their movement;
4. The reduction of the national accounting system in line with the requirements of the market economy and international financial reporting standards; formation of accounting and reporting standards that provide useful information to users, primarily investors; streamlining the system for collecting, recording and summarizing information on assets and liabilities of the organization and their movement;
5. formation of accounting and reporting standards that provide useful information for users, primarily investors; streamlining the system for collecting, recording and summarizing information on assets and liabilities of the organization and their movement.
Question 4. Who in Russia were the first attempts of creating audit institution?
1. Catherine II;
2. Boris Yeltsin;
3. Vladimir Putin;
4. Peter the Great;
5. Anna Ivanovna.
Question 5: In what year was organized the first audit firm in Russia "Inaudit"?
1. 1985 .;
2. 1987 .;
3. 1991 .;
4. 1993 .;
5. 2001
Task 2.
Question 1. What is Latin meaning of the word "auditor"?
1. inspection;
2. inspecting;
3. taking into account;
4. in listening;
5. judging.
Question 2. How many groups of regulations govern in accordance with international practice, the work of an auditor?
1. two;
2. Three;
3. Four;
4. five;
5. undefined.
Question 3. What is the audit, which is conducted by request of the interested party: founder of the parent company and so on.?
1. compulsory;
2. International;
3. internal;
4. Outer;
5. initiative.
Question 4: What kind of liability provided by the current rules of the unqualified audit for the audit?
1. moral responsibility;
2. liability;
3. moral and material responsibility;
4. The liability of;
5. The moral, financial, property liability.
Question 5. What is the ordered system of collecting, recording and summarizing information on assets and liabilities of the organization and their movement?
1. Accounting,
2. The financial account,
3. Managerial Accounting,
4. government regulation,
5. special education.
Task 3.
Question 1. What is the type of accounting that focuses on the financial statements of the organization external to the company's needs?
1. managerial accounting;
2. Financial Accounting;
3. Accounting;
4. automated accounting;
5. International accounting.
Question 2. What is the type of accounting, providing a guiding element of the information needed for decision-making and good governance?
1. managerial accounting;
2. Financial Accounting;
3. Accounting;
4. automated accounting;
5. International accounting.
Question 3. What aspects includes state regulation of accountancy in Russia (give the most complete answer)?
Question 4. What steps includes a long-term plan for the development of the accounting system in Russia?
1. The two phases;
2. The three stages;
3. The four stages;
4. one step;
5. There is no division into stages.
Question 5. What defines special education as one of the areas of the accounting profession?
1. The list of specialties;
2. The content of the educational standards of specialties for the organization of accountancy organizations;
3. directions of further education;
4. retraining and certification of accountants and auditors;
5. The list of specialties and the content of the educational standards of these professions on the organization of the accounting profession in the organizations to further education (retraining and certification), which are necessary for the modern organization of the accounting profession in organizations.
Task 4.
Question 1: What was the aim of the accounting provisions of the professional ethics developed by the American accounting?
1. to resolve the conflict between the views of the stakeholders and objectively reflect the financial activities of the organization;
2. to resolve the conflict between professionalism and incompetence of the users of financial information;
3. to resolve the conflict between the requirements of Russian and international accounting standards;
4. Resolution on the conflict between accountants and auditors;
5. to resolve the conflict between employers, contractors and tax authorities.
Question 2: In what year in Russia approved the government program of reform of accounting?
1. in 1987 .;
2. 1991 g .;
3. 1993 g .;
4. in 1998 .;
5. In 2001
Question 3. When and where appeared the first time the accounting profession, the auditor?
1 in 18. In Great Britain;
2. in the 19th century. In Great Britain;
3. in the 19th century. in France;
4. 18 in. in the U.S;
5. The accounting profession, the auditor does not exist.
Question 4. How do Western countries called auditing profession?
1. Public Accountant;
2. Commissioner for accounts;
3. Controller economy;
4. Consultant taxation;
5. Public Accountant; Commissioner for accounts; Comptroller economy.
Question 5: In what year did the United States established the Commission for the Securities and Exchange, which has implemented a number of measures to streamline the accounting and reporting of US companies?
1. 1929 .;
2. 1931 .;
3. 1933 .;
4. 1934 .;
5. 1941
Task 5.
Question 1. In which countries audit activities carried out by state authorities?
1. The United States, Great Britain;
2. The United States, France;
3. France, Great Britain;
4. The countries of continental Europe;
5. Brazil, Australia.
etc.
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