Answers to prepare for GOSam LEU MEI Accounting, analysis and audit.
1.Buhgaltersky balance: concept, types, structure, content and assessment of articles, information sources and the order of drawing.
2.Buhgaltersky and tax accounting regulated by the Tax Code costs: the concept, methods and procedure for documenting and recording in the accounting and tax accounting.
3.Buhgaltersky administrative account: the nature, object, objects, value and its place in the information system of the organization.
4.Buhgaltersky account receipts and sales of imported goods: ways to buy imported goods, the formation of the customs value, the actual cost, especially VAT, forms of payment, synthetic accounting.
33.Uchet Payroll, Human Resources organization on business operations: the economic content, types of calculations, documentation, recording of.
34.Uchet reserve and additional capital. The linkage between the information on them in the balance sheet (form number 1) and the statement of changes in equity (Form number 3).
35.Uchet reserves for future expenses, income and deferred expenses: types, synthetic and analytical accounting.
36.Analiz breakeven: purpose, objectives, sources of information. Calculation and evaluation of marginal income, the threshold of profitability and financial strength of the stock (for examples).
37.Analiz retail revenue: goals, information sources, the calculation and assessment of impact factors.
38.Analiz receivables and payables: goals, sources of information, the assessment of the structure and dynamics. Optimization calculations.
65.Metody economic analysis and their use in the analysis of production costs.
66.Osobennosti economic analysis in the context of financial insolvency of the organization. Methods for predicting the probability of bankruptcy.
67.Reytingovaya score (classification) of the financial position of the organization on the consolidated financial statements of the evaluation criteria.
68.Rol economic analysis in developing a business plan and monitoring its implementation. Balance the key financial indicators of the business plan.
69.Sistema formation of economic indicators as the basis of a comprehensive analysis. Flowchart complex analysis.
70.Faktornye models and their use in economic analysis: types of models, simulation methods.
71.Audit banking: the purpose of the audit, the audit program, procedures, controls and audits on the merits.
72.Audit foreign economic activities: check program, methods of gathering audit evidence; sources of information to be checked.
73.Audit cash at the box office of the organization: the purpose of the audit; sources; audit program; actions the auditor in identifying
102.Rabochie auditor documents: types, classification and requirements for the preparation of their use in the formulation of an opinion on these financial (accounting) statements.
103.Uroven materiality and audit risk: the nature and importance of the criteria for determining the level of materiality, risk types of calculus. The relationship and impact of risks on the level of materiality.
104.Uroven materiality, methods of determining its value to express an opinion on these financial statements.
105.Uchet Audit Payroll: accounting tasks; reflected in the accounting of business operations Payroll; target program sources, test procedure.