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Accounting Financial Accounting practical part 1
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Uploaded: 14.11.2012
Content: 21114201043210.rar 15,87 kB
Product description
Accounting Financial Accounting "part of the practical one, the number of questions - 14.
Task 1.
Install the related parts of the method of accounting classification criteria
Signs Elements
1. General economic and) documentation
2. Specific b) Inventory
c) assessment
d) calculation;
d) System of Accounts
e) double entry
g) balance
h) Reporting
Task 2.
Set your assets and sources of their formation classification features
Signs of assets and sources of their formation
1. General economic a) additional capital
2. Specific b) the authorized capital
c) materials and supplies
d) Retained earnings
d) Work in Progress
e) money
g) semi-finished products
h) payable to employees on wages
i) Fixed assets
a) finished products
Activity 3
Set your individual types of assets to the classification features
Symptoms of Type of assets
1. Scope of production a) finished products
2. Scope of the treatment b) raw materials
c) fuel
g) goods shipped
d) funds
e) spare parts
g) Equipment shops
h) debt reporting entities
i) Work in Progress
k) funds in the calculations
Task 4
Set your individual types of sources of imu¬schestva classification features
Signs Types of sources
1. Own sources a) The authorized capital
2. Attracted sources b) short-term borrowings
c) additional capital
d) the reserve capital
d) long-term borrowings
e) tax arrears of taxes
g) income
h) payable to suppliers
i) Provisions for liabilities
a) payable to employees on wages
Task 5
Install the related assets of its balance sheet sections
Sections asset balance Articles
I. Non-current assets a) materials and supplies
II. Current assets b) finished products
c) intangible assets
g) goods shipped
d) Fixed assets
e) Financial investments (short-term)
g) Cash
h) construction in progress
Task 6
Set your articles liability balance its divisions
Sections pacciva balance Articles
III. Capital and reserves a) Bank loans (long-term)
IV. Long-term liabilities b) payable to suppliers and contractors
V. Short-term obligations) payable to personnel on payment
d) the authorized capital
e) Loans (short-term)
e) additional capital
g) target financing and receipts
h) Provisions for liabilities
i) retained earnings
a) Bank loans (short-term)
Task 7
Set your Accounts classification criteria in their classification structure
Groups Account
1. Basic a) "Fixed Assets"
2. Regulatory b) "authorized capital"
3. Operating in) "Depreciation"
d) "Variance in cost of inventories"
d) "Primary production"
e) "Materials"
g) "Production costs"
h) "Additional capital"
i) "Selling expenses"
a) "Payments to suppliers and contractors"
Task 8
Enter the missing word
Accounting for cash transactions
Receipt and issuance of cash from the cash register are issued credit and debit __________________ _______________. These documents must be filled out clearly. All receipts and cash is the cashier writes ______________ ___________. Made it fixes certified signatures of the cashier
Additional information
Task 9
Enter the missing word
Accounting for current account
Cash accounting organization stored on accounts in banks in an active account ____, which is reflected in the debit ______________ funds and loan - ________________ funds. All entries on the account are made on the basis of primary documents attached to ____________ _______________. Register synthetic account is magazine - Order № _____, which produces ____________________ record on the account, and debit statements made in № _____.
Task 10
Enter the missing word
Accounting of imprest
Imprest recorded on synthetic account _____. Issuance of money on account reflected in the debit account and credit account _____ _____. Expenses paid out of petty cash, are deducted from the loan account _____ the debit account 10 "Materials", 26 "Total economic costs" and others. The remains unspent petty cash are recorded at their return entry in the debit account and credit account ____ ____.
Task 11
Enter the missing word
Accounting of operations connected with the implementation of a simple partnership agreement
The cost of transmission organizations - participants of the property for transactions under a partnership is reflected in the debit account and credit account _____ accounts of the account of property. At the same time the assessment provided by the contract, an entry in the debit account and credit account _____ _____. The property transferred into general use, is recorded on the accounts of ______________________. Consideration of such property is over ________________ system. The contribution of funds to be reflected in the debit account and credit account ______ _____ and _____ accounts. Income receivable participants partnership agreement is reflected in the debit account and credit account _____ _____, and its entry - the debit of accounts of _________________ ____________ _____ and credited.
Activity 12
Set your individual types of tax attributes of qualifying
Qualifying signs Types of Taxes
1. Federal taxes a) property tax
2. Regional taxes b) the real estate tax
3. Local taxes c) the value added tax
d) the land tax
d) the single tax
e) water tax
g) tax on advertising
h) The tax on gambling
and) the tax on inheritance
a) excise duties
l) Income tax
m) customs duties
Activity 13
Enter the missing word
Current income tax
Current income tax - is the amount of tax actually calculated. It is determined based on the value of ____________ ________________. This value is adjusted by the amount of permanent tax liabilities, deferred tax assets and _____________________ _________________ ___________________. Current income tax is calculated as follows: Nominal consumption plus permanent tax liability ___________ ____________ deferred tax assets deferred tax liabilities.
etc.
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