Accounting Financial Accounting Part 3, OOO Chamomile RFEI

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PART I. QUESTIONS ON THE SECTIONS "wages", "cost", "Accounting Policies" Examination, 100 questions

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1. Andrey Solovyov is in "emergency services of the city", which is a municipal agency. For the payroll of the organization used time-based pay system. If you were on the site of an accountant of the institution, what of the following options you choose for the calculation of earnings to employees?
a) salary;
b) the piece-rate;
c) the basic salary (basic rate);
d) all of the options are correct.

2. JSC "Napoleon" in 2011 to write off materials in the production cost of each unit. But the organization has decided that in 2012 it will use a different method of write-off of materials - of the average cost, which should be reflected in the accounting policies. Where, in addition to the Order of the accounting policy, the organization should be noted this change?
a) in the explanatory memorandum (which is part of the reporting), and the effects of changes should be reflected in retrospect;
b) the explanatory note (a part of the reporting), and the effects of changes need to be reflected prospectively;
c) in the annex to the order of accounting policies, where it is necessary to specify how it will be a new method of calculation;
d) in addition to the order of the accounting policy change anywhere else
display is not necessary.

3. Your friend recently went to get a job of "Celestial." There he found that wages in this organization is not established in a single operation performed separately, and for a whole range of activities. Since your friend had never met with such a settlement procedure, I decided to hold off on the device in a company and you know, what kind of pay system in question?
a) the piece-progressive;
b) tariff-free;
c) the Commission;
d) a one-off
................. Etc.
100. Cherpakov IV this month caused great material damage to the organization - he forgot to close the valve on the pipe with water. For this reason, down came two cars. The cost of the damage was 50 000 rubles. How much the organization can deduct from earnings Cherpakov over the past month, if the sum of his net salary is 23,000 rubles?
a) the amount of the average wage;
b) all earnings (ie 23 000 rubles), as well as require the missing pay 27,000 rubles;
c) an amount not exceeding 4,600 rubles a month;
d) an amount not exceeding 9200 rubles a month.

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On the basis of the baseline you need to make the best (in your opinion) order on the accounting policy of the organization.

Initial conditions:
Ltd. "Daisy" (registered 15 October 2011) is engaged in the cultivation of fruit trees and shrubs, flower seed production of soda.
The state organization of 10 people: the director, manager, gardeners (5 persons), packers (2 persons), the driver.
Because of intangible assets from company "Daisy" has only the exclusive right to the trademark.
All fixed assets worth more than 40 000 rubles, the company rents.
Borrowings of "Daisy" does not use, there is no financial investment.
To ensure that you do not overwrite the entire text of the order again in the answer sheet in Part 2, we have placed a ready order on the accounting policy. In it, we have listed all the items in Appendix "Stencil text of the order" On accounting policy. '"
As you can see, we have eased the task as much as possible. Now you just have to:
• enter the desired text into the empty (underlined line), that is the optimal way to complete a string of accounting;
• cross out the numbers of the items of accounting policies, which, in your opinion, of "Daisy" is not

Additional information

Accounting Financial Accounting. Part III.


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