Бухотчётность (задание)

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Uploaded: 01.06.2013
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1.Sostavit accounting entries for transactions listed in the list of transactions for December 2001
2. Create general ledger accounts. Ledger accounts need to draw a separate exercise book form, a specimen of which is shown in Table 3.
In drawing up the general ledger account balances at the beginning of the month are taken from statements of balances in synthetic accounts as of December 1, 2001 (Table 1).
3. On the basis of the general ledger to make the back sheet on synthetic accounts, the form of which is given in Table 4, using this data sheet, to make a balance, in Annex 1.
Features of accounting of individual operations and the methods used are disclosed in the accounting policy of.
1. To account for the amortization of intangible assets used by 05 "Amortization of intangible assets".
2. "Production costs are taken into account under the general scheme of accounts. To summarize the costs apply: account 20 "Primary production" by 25 "General expenses" account 26 "General Expenses".
3. The movement of finished products on the account 43 "Finished goods" are stated at their actual production cost.
4. Products considered sold (realized) from the time of shipment and invoicing the customer.

Table 1.
Statement balances in synthetic accounts as of December 1, 2001, rub.
Account Number Account Name
Debit Credit Amount
1 2 3 4
01 Property and equipment 8,956,500
02 Depreciation of fixed assets 5,149,250
04 Intangible assets 835 000
05 Amortization of intangible assets 147 500
07 Equipment for installation 370000
08 Investments in non-current assets 825 000
10 Materials 600 000
19 Value-added tax on acquired assets 191,650
Main production 20 12 550
43 Finished goods 645 865
50 Cash 750
51 Current accounts 2,647,600
60 Payments to suppliers and contractors 502 500
62 Calculations with buyers and customers 945 375
68 Calculation of Taxes and Levies 197 900
69 Calculations on social insurance and maintenance 63,650
70 Calculations with the personnel on payment 153 050
71 Payroll 460
76 Calculations with different debtors and creditors 7500 1900
99 Gains and losses 362 500
80 Authorized capital 8,750,000
83 Additional capital 250,000
84 Retained earnings (loss) 460 000
Total: 16,038,250 16,038,250 .......

1. The tax on road users and property tax are not charged.
2. Keep in mind that you prepare the annual accounts.
3. At the end of the reporting year in the preparation of annual financial statements by 99 "Gains and losses" is closed (January 1, has no balance). In this final entry in December, net profit (loss) of the reporting year is deducted from the account 99 "Gains and losses" in the credit (debit) account 84 "Retained earnings (loss)."
4. Thus in the account of the amount of retained earnings is generated, which is following the reporting year by the decision of the meeting of shareholders of the company or other competent authority, may be distributed.
5. In Table 3, "Reverse statement" given the filling accounts 76, 99 and 84.Dannye taken from your balance calculated.

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