Accounting theory test answers

Accounting Theory test, the number of questions - 100.


Task 1

Question 1. The main objectives of Russian legislation on accounting are:

1. Provide uniformity in accounting assets, liabilities and business operations carried out by organizations.

2. Drawing up and presentation of comparable and reliable information about the financial situation of the organizations.

3. Compilation and reporting of revenues and expenses, the necessary users of financial statements.

4. Establishment of a unified legal and methodological bases of the organization and accounting in the Russian Federation.

5. All of the above.

Question 2. The system of regulatory accounting consists of documents

1. 2 levels

2. 3 levels

3. 4 levels

4. 5 levels

5. 10 levels

Question 3. The first group of documents of regulatory accounting in Russia include:

1. Federal laws

2. Decrees of the President of the Russian Federation

3. Resolution of the Government of the Russian Federation

4. All of the above

5. There is no right answer

Question 4. The second group of documents that establish the basic rules of accounting for certain sections include:

1. Provisions (standards) accounting

2. Orders the enterprise

3. Labour Code of the Russian Federation

4. References Accounting

5. There is no right answer

Question 5. The third group of documents of regulatory accounting are

1. Instructions

2. Recommendations

3. Guidelines

4. The items listed in the first three paragraphs

5. References Accounting


Task 2

Question 1. The fourth group of regulatory accounting include:

1. Working papers that form the accounting policies in the methodological issues

2. The working documents that form the accounting policies in organizational matters

3. Federal laws

4. The items listed in the first 2 paragraphs

5. There is no right answer

Question 2. The main purpose of accounting standards is

1. The development of a common content of the basic principles and concepts of accounting

2. In order to achieve a uniform content of accounting terminology

3. Common approach to the construction of forms and interpretation of financial statements

4. The items listed in the first three paragraphs

5. There is no right answer

Question 3. Accounting is (give the most complete answer)

1. Streamlining the data acquisition system

2. Registration Information

3. The system of generalized information

4. The ordered systems for collecting, recording and consolidating information in monetary terms of assets, liabilities organizations and their movement through solid, continuous and documenting all business transactions.

5. There is no right answer.

Question 4. The main objectives of accounting are:

1. Formation of information on the activities of the organization and its financial status.

2. Provision of information to internal and external users.

3. Prevention of negative business results.

4. Identification of farm reserves to ensure the financial results of economic activity.

5. All of the above.

Question 5. Responsibility for the organization of accounting in the organization is

1. Head of the organization

2. accountant

3. The chief accountant

4. Founder

5. Human Resources Manager


Activity 3

Question 1. Heads of organizations are eligible

1. To establish the accounting department as a structural unit, headed by the Chief Accountant

2. Enter in the staff accountant

3. Transfer to a contractual basis accounting centralized accounting or accountant - specialist

4. Maintain accounting personally

5. All of the above