Problem 1. For the "A" produces cedar oil and other products of the pine nuts.
Last year, the purchase price of 1 kg of nuts was 200 rubles.
Current purchase price of nuts is 300 rubles.
In stock Company is 200 kg of nuts, acquired last year at the old price - 200 rubles. 1 kg. Shelf life of the party expires next week.
Company "B" offers to buy all the old stock of nuts and costs 180 rubles. 1 kg. Other real offers to buy nuts from ZAO "A" no.
Requires:
1) to determine at what cost supply of nuts will be reflected in the accounting records;
2) to determine what the cost will be relevant for a decision on the sale of nuts (explain its decision).
Task 2.Predpriyatie wholesale markets its products in different geographical areas - South Central zone North.
The products are packed and shipped from a central warehouse.
50% of the costs - variable costs (the cost of the central warehouse), 50% of the costs - fixed costs.
All costs associated with the sale, except for the maintenance costs of sellers, are permanent.
All administrative costs of maintaining managerial - are common to all. They are spread over the territory of sale, based on the cost of sales.
Should the company give up the northern zone?
Test 1. The main purpose of management accounting is to provide information:
a) external users;
b) internal users;
c) executive bodies.
Test 2. Management accounting can be defined as:
a) a synthetic cost accounting;
b) a synthetic account of the costs and benefits;
c) analytical cost accounting;
d) analytical account of expenses and results.
3. Set the test match between the characteristics and distinguishing features of financial and management accounting
Test 4: Production account - it´s part:
a) tax accounting;
b) accounting;
c) financial accounting;
g) financial and management accounting.
5. When the test object is a calculation of the costs of the advertising department, payroll department manager will be classified as:
a) variable and direct costs;
b) variable and indirect costs;
c) fixed and direct costs;
g) permanent and indirect costs.
Test 6. Inside a large-scale database variable costs per unit of output:
a) constant at different production volumes;
b) increase with increasing production volume;
c) decrease with increasing production volume.
7. Test System "direct costing" is used to:
a) preparation of external reporting and payment of taxes;
b) the development of the investment policy of the organization;
c) short-term decision-making.
Test 8. In the absence of stocks of finished products in the organizations applying Process cost method of cost accounting method is used:
a) a simple one-step calculation;
b) a simple two-step calculation;
c) the method of multi-stage simple calculation.
Test 9. The budgeting process is used:
a) only the actual, documented financial information;
b) merely projections and estimates for the future;
c) as a forward-looking, and actual data.
10. Test Development operating budget begins with a definition:
a) the production budget;
b) cash budget;
c) sales budget;
d) profit and loss plan.
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