Accounting Theory 200 questions RFEI

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Questions for the final exam for the discipline "Theory of Accounting"

Theory of accounting issues

1. LLC "Navigator" conducted a voluntary certification of their own products in order to increase competitiveness. At the same time 16520 rubles (including VAT 18%) was spent on certification. As a model for certification has been transferred to the warehouse of finished products worth 4000 rubles. What kind of wiring, and in what amount an accountant of the organization needs to do to be debited monthly to carry out voluntary certification of costs, given that the validity of the certificate of conformity issued for one year?
a) loans 60 - 97 debit in the amount of 1167 rubles;
b) credit 97 - 43 debit in the amount of 1,500 rubles;
c) credit 97 - 20 debit in the amount of 1,500 rubles;
g) credit 05 - 20 debit the amount of 1377 rubles;
d) credit 97 - 20 debit in the amount of 1710 rubles.

2. In this week´s print shop "Print" there was a fire. However, it turned out that she has the money for restoration. In a balance line reflected the amount that will be spent on repair of printing?
a) "Capital reserves", as in this line balance recorded reserved money for unforeseen situations;
b) "Deferred expenses", as in the future will have to spend some money for the restoration;
c) "Income-bearing investments in tangible assets", as the printing press in the near future will again generate income;
g) "Long-term investments" as the restoration after the fire takes a lot of time;
d) "authorized capital", as these funds are intended for emergencies.

3. LLC "Rassvet" engaged in passenger transportation, celebrated its tenth anniversary. In appreciation of their loyal customers the Company has received a gift - of 30 000 rubles in cash. The money is put society on a current account with the bank. Select the correct chain of documents accompanying the movement of money from the customer to the current account:
a) the account cash warrant - the announcement on payment in cash - a bank statement and a portion of the ad;
b) cash order - account cash warrant - the announcement on payment in cash - a bank statement and a portion of the ad;
c) cash order - a payment order - account cash warrant - a bank statement;
d) the account cash warrant - the announcement on payment in cash - bank memorial order and bank statement;
d) cash order - classified in the cash contribution - the account cash warrant - a bank statement.

4. Your brother decided to open JSC "My family", but understands that the initial contribution to the charter capital lacks 2500 rubles, and offers you to add this amount. He does not want to take the money you s debt, and wants you to work with him. You thought and agreed. Who do you in this venture?
a) an employee, because you make less money than your brother;
b) a shareholder, because the shareholder can be any person;
c) the founder, as you make the first payment and helps businesses to start their work;
g) the lender, because you have given the money to the company started to work, but in the near future the company should return them to you;
d) none, as to be someone in your organization, you need to make a more significant contribution.

5. At the end of the quarter s organization "Grand" came from the assessments. The inspector asked the accountant to provide balance. This quarter podotchetniku accountant gave the money to buy materials. But the report has not expired. In a balance sheet item, tax inspectors will be able to find the balance of 71 bills?

Additional information

46. "Service", in preparation for the meeting of a hot summer, signed a contract for the purchase of 10 air conditioners. A week later, air conditioners have been delivered to the warehouse of the company, but they want to set for commissioning. As reflected in the accounting firm´s motion on the cost of air conditioning are available, and to commissioning? On what account will accumulate all the costs associated with the acquisition of air conditioners?
a) 60 Credit - Debit 08 Credit 08 - Debit 01, the cost will be accumulated on account 08;
b) 60 Credit - Debit 07 Credit 07 - Debit 08 Credit 08 - Debit 01, the cost will be accumulated on account 07;
c) 60 Credit - Debit 07 Credit 07 - Debit 01, the cost will be accumulated on account 01;
g) 60 Credit - Debit 08 Credit 08 - Debit 20 Credit 20 - Debit 01, the cost will be accumulated on account 20;
d) 08 Credit - Debit 01 Credit 01 - Debit 20, the costs will accumulate 20 credit.

47. A credit account turnover for the month was 15 000, and a debit turnover - 12 500 rubles. Locate the closing balance of the account if the opening balance is zero.
a) surplus, which is equal to 15 000 12 500 = 27 500;
b) the negative balance, which is 15 000 - 12 500 = 2500;
c) a credit balance which is 12 500 - 15 000 = - 2,500, since the loss in balance with a minus sign is written;
g) the debit balance, which is 15 000 - 12 500 = 2500;
d) negative balance, which is equal to 15 000 12 500 = 27 500.

48. Firm "Brave Falcon" sells manufactured products. Revenue is 1 1 8 000 rubles (including VAT - 18%), the cost - 90 000 rubles. Determine the profits that will receive the company "Bright Falcon."
a) 108 000 rubles;
b) to 10 000 rubles;
c) 28 000 rubles;
g) 62 000 rubles;
e) 1 1 8 000 rubles.

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