Accounting statements, BL 96 (3)

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Uploaded: 25.09.2012
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Description

Examination tasks for the discipline "Financial Statements" BL 96 (3)

Task 1
1. Determine the balance sheet items intended to reflect: the above accounting items.
2. Set the objects of accounting, which are recorded in the balance sheet net assessment.
3. Identify the objects of accounting, which are recorded in the balance sheet is deployed.
4. Set the objects of accounting, which are recorded in the balance sheet, depending on the maturity of liabilities.
5. Create a balance sheet of JSC "X" (form number 1).
Initial data
1. The balance of accounts of accounting data from the General Ledger Company "X"
rub.
Account Name Account Number As of January 1 20HHg. At December 31, 20XX, the
Plant and equipment 01 100 000 120 000
Depreciation 02 40 000 50 000
Intangible assets (patent) April 10 000 10 000
Amortization of intangible assets 05 6000 6400
Materials 10 40 000 45 000
Value added tax on acquired assets 19 4000 5000
Main production 20 30 000 25 000
Finished goods 43 50 000 40 000
Cash 50,500,400
Current accounts 51 10 000 15 000
Currency accounts 52 40 000 20 000
Special bank accounts (deposits) 55 7000 5000
Financial investments 58 17 000 6000
Provisions for impairment of investments in securities 59,400,500
Payments to suppliers and contractors:
- Prepayments ...................

Task 2
1. Determine the value of deferred income tax.
2. Write the value of deferred income tax in the transaction log, and in the accounts.
3. Fill out a fragment of the profit and loss statement in the lines 140, 141, 142, 150, 190, 200 in the form below form.
Initial data
Detail of the profit and loss account
Performance Line Number Amount
(Rub.)
Profit (loss) before tax 140
Deferred tax assets 141
Deferred tax liabilities 142
Current income tax expense (current tax loss) 150
Net profit (loss) of the reporting period 190
Reference
Permanent tax liabilities (assets)
200
1. Accounting loss before tax of ZAO "Factor" for the I quarter of 200X was 10 000 rubles. According to tax records tax loss is 3,000 rubles.
Hospitality for the I quarter - 20 000 rub., While for tax purposes, only 12 000 rubles. The resulting difference in the amount of 8,000 rubles. It is a permanent difference.
Accumulated depreciation of fixed assets according to the accounting was 9,000 rubles., And according to tax records - 4000 rubles. The amount of 5,000 rubles. recognized deductible temporary difference. Accrued, but not received interest income as dividends from equity participation in other organizations in the amount of 6,000 rubles., Which is recognized for taxable temporary differences.
2. Business transactions Deferred income tax

Activity 3
1. Determine the balance sheet items intended to reflect the accounting items.
2. Set the objects of accounting, which are recorded in the balance sheet buhgal¬terskom net assessment.
3. To determine the amount of additional valuation (devaluation) of fixed assets by their revaluation rezul¬tatam.
4. Define the objects revaluation surplus (markdown), which are recorded in the balance sheet buhgalter¬skom.
5. Record in the log of operations and in the accounts the amount of additional valuation (devaluation) of fixed assets based on their revaluation.
6. Create a balance sheet (form number 1) taking into account the results of the revaluation.
Background 1. The balance of accounts of accounting of JSC "X" according to the General Ledger

Additional information

the original copyright work performance
made-to-order to meet all requirements;
successfully defended.
HIGH SCHOOL - RIU
the amount of work - 23 pages + 3 file format Excel

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