Enterprise economy. Exam RIU VC 96-U (4)

Exam papers
on discipline "Business Economics"
VC 96-U (4)

Task 1
Spread the general expenses as permanent multidisciplinary activities between enterprises of "Pelican", which is engaged in the production of mayonnaise and retail trade (without own production). This production activities subject to income tax in accordance with the general regime (rate, 24%), and retail trade refers to the activity subject to unified tax on imputed income. As a base selected distribution revenues from sales.
Determine the amount of permanent tax liability and reflect the facts of economic activity in the accounts, using the following data.

№ p / n Indicator Amount, RUR.
1 General expenses for the reporting period for the purpose of:
a) Accounting
b) Taxation
530000
480000
2 The value of proceeds from sales of:
a) finished product
b) goods
1740000
3760000

Task 2
Following the discussion of the annual report on the meeting of shareholders of "Stagecoach", it was decided to buy back 130 shares with a par value of 500 rubles. for their further cancellation in connection with bringing the authorized capital to the net assets of the company.
Redemption of shares was carried out through a specialized organization, which services accounted for 14,000 rubles. VAT - 2520 rbl. The redemption price of the shares has developed at a rate of 430 rubles. per unit.
Reflect on the accounts of the account of "Stagecoach" operations to repurchase and cancellation of shares.

Activity 3
"Krug" comes from the participants of "Scope" and is selling its share of the sales contract for 600,000 rubles society. In accordance with the charter of "Sphere" nominal value of the share of "Circle" is 400,000 rubles., Which corresponds to 10% of the share capital of the company. Due to the fact that the other participants refused to share acquisition was decided to cancel the shares.
Calculate the financial result from this operation. Reflect complex operations on acquisition of one of the participants in the accounts.

Task 4
Joint Stock Company "SEC" decided to increase the authorized capital of the Company's property by issuing additional shares distributed among the shareholders.
At the same time according to the annual balance sheet for the current year the value of the net assets of the Company amounted to 320,000 rubles., The registered share capital - 100,000 rubles., Formed on the balance sheet date the reserve capital - 5,000 rubles.
Retained profit of previous years - 160,000 rubles., The additional capital formed by the share premium during the initial issuance of shares - 156,700 rubles.
Calculate the maximum possible increase in the authorized capital of JSC "SPC". Make the appropriate entries to change it.