Answers to the state. Examination profile Accounting 20

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Uploaded: 06.11.2016
Content: шпоры экономика БУА.doc (1310 kB)

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The direction (specialty):080100.62 "Economy" on a preparation profile "Financial accounting, the analysis and audit"
The list of questions for preparation for the state cross-disciplinary exam for 2015-2016 academic year
Extramural studies
1. Accounting policy of the organization. Basic principles of forming of accounting policy.
2. Profit as economic category, its types.
3. System of standard regulation of accounting and auditor activities in Russia.
4. Subject and accounting method, their composed.
5. Balance sheet, its structure, types Main characteristic of its articles, analytical opportunities.
6. A financial accounting account classification on structure and appointment.
7. Synthetic and analytical accounts, their interrelation.
8. Documentation; requirements imposed to filling of documents, their classification, document flow.
9. Inventory count of property and liabilities as method of primary observation of objects of accounting, order of its carrying out and recognition.
10. Accounting registers, their appointment, classification, identification and error correction.
11. Concept, classification and assessment of a property, plant and equipment of accounting and reporting. Revaluation of a property, plant and equipment, reflection of its results in accounting.
12. Documentary registration, analytical and synthetic accounting of movement of a property, plant and equipment.
13. Charge order, methods and accounting of fixed asset depreciation.
14. The cost accounting on recovery of a property, plant and equipment (repair, upgrade, reconstruction).
15. Intangible assets, their structure, assessment and revaluation, standard regulation.
16. Financial accounting of movement of intangible assets.
17. Accounting of depreciation of intangible assets.
18. Salary as economic category, its types, forms and systems.
19. Concept, classification, assessment of inventory stocks of the current accounting and reporting.
20. Documentary registration, analytical and synthetic accounting of intake of materials in case of various options of accounting policy.

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