Collection of case studies on the subject "Accounting Financial Accounting"
The organization purchased the equipment to be mounted in the amount of 180,000 rubles (including VAT 30 000 rubles). For the delivery of the equipment was paid for by 2400 rubles (including VAT of 400 rubles.). The equipment was transferred to the installation and the wages of 10,000 rubles. and the unified social tax is 26%. After installation of the equipment put into operation, signed the act of commissioning. Determine at what cost capitalized equipment write all accounting entries.
The organization listed provider screws down payment in the amount of 120,000 rubles (including VAT - 20 000 rub.). According to the contract, the supplier has shipped the materials. It was delivered screws Party of 1000 kg and costs 120 rubles. per 1 kg including VAT.
Come materials at discount prices, the cost of the screws is 90 rubles. 1 kg.
How should reflect the accounting operations?
The organization implemented a batch of own production to another entity for cash. Proceeds from the sale of products obtained in the amount of 12,500 rubles. (Including the VAT 1000 rubles.). Cost of sales amounted to 5,000 rubles. For tax purposes, the revenue is determined by the time of shipment. Determine the financial results and make the appropriate accounting entries for the transaction.
The organization sells surplus overalls warehouse. Proceeds from the sale of 90 000 rubles. (Including VAT - 15 000 rub.). The actual cost of the accounting data - 60 000 rubles. For tax purposes, the revenue is determined by the time of shipment. Determine the financial results and make the appropriate accounting entries.
Organization of insured production workshop fire. Insurance payment under the contract is 50 000 rubles. The amount of insurance compensation when the insured event is set at 500 000 rubles.
During the term of the insurance contract workshop damaged by fire. According to our assessment, the damage is estimated at 300,000 rubles. The fire and its impact documented. The insurance company paid the insurance compensation in full. As these operations are reflected in the accounting records?
The organization sells their own products. March 5, 2006, she received Mr. advances from customers in the amount of 150 thousand rubles., Including VAT of 25,000 rubles. According to the agreement the party organization is obliged to ship the finished product March 15.
The cost of finished products 100 000 rubles.
How should reflect the transactions and receipt of advance sales?
In February 2006, the organization received a short-term loan to buy a machine and hand it to the lease. The loan amount 120 000 rubles. For the use of this credit organization on a monthly basis (since February 2006) accrues to 2000 rubles. percent. The machine organization purchased in March 2006, paying him 120,000 rubles. (Including VAT -20 000 rub.). For its delivery organization paid a transport company 6,000 rubles. (Including VAT -1000 rub.) The loan was repaid in April 2006. How should this situation be reflected in the accounting records of the enterprise in February, March and April 2006?
The company bought shares in another joint-stock company for 100 000 rubles, and then sell them for 120 000 rubles.
How should reflect the accounting entries?
According to the results of operations for 2005, AO has developed a loss of $ 100 thousand rubles. In addition, the obligation to the holders of the issued stock of bonds amounted to 80,000 rubles, including:
- Short-term bonds - 60 000 rub .;
- Long-term bonds - 20 000 rub.
To cover the losses the shareholders have decided to use the reserve capital.
What you need to do the wiring?
The company starts its activities. The authorized capital of the organization, stated in the f