Test Start accounting records

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1. Shoe factory "Athlete" is engaged in tailoring of sports shoes. For a month expired accountant accrued wages to workers, the total amount of which was 600 000 rubles. And, as expected, has calculated the premiums to the Pension Fund, Social Insurance Fund, mandatory health insurance, and premiums for compulsory accidents at work and occupational diseases (0.8% rate). What amount due on the salary (premiums) and a line will reflect a balance accountant, assuming that the balance must be filled on the same day?
a) 208 800 rubles, "Provisions for contingencies";
b) the balance of the line will not be filled, the operation will affect only after the payment of wages;
c) 208 800 rubles, "Accounts payable";
g) 204 000 rubles, "Accounts payable".

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10. You take an examination on accounting. Professor asks you a last question, which affects your score: "What is the debit turnover?" How do you respond?
a) debit turnover - the number value, flowed out of the account;
b) debit turnover - the amount of cost which have joined in the account;
c) debit turnover - is the ratio of the value at the beginning of the reporting period to the value at the end of the reporting period;
d) debit turnover - the value of all assets of the enterprise.

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20. JSC "Harmony" has acquired reference and legal system. The contract with the software vendor stated that these systems will be updated monthly. The total cost of the subscription is 16 800 rubles. What should make the wiring accountant society to take the program to the account?
a) 60 Credit - Debit 20;
b) 60 Credit - Debit 97;
c) 60 Credit - Debit 04;
d) 60 Credit - Debit 01.

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30. The company "Dolphin" has decided to build a water park. To do this, she bought everything you need: materials - brick, wood, cement, and - equipment - computers, systems for hot and cold water, etc. Which of these will be the means, and that the subject of work for this company?
a) the objects of labor - all the material means of labor - only computers;
b) the objects of labor - only wood and bricks, the means of labor - all the equipment;
c) the means of labor - all that was purchased by the company;
d) the objects of labor - all the material means of labor - all the equipment.

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40. OOO "Our Master" acquired equipment service life more than one year in the amount of 350 000 rubles. But the company plans the equipment lease. How does this operation should be reflected in the balance of LLC "Our Master"?
a) In this case, the enterprise has an asset in the balance sheet line "Property and equipment";
b) in this case, the enterprise has an asset in the balance sheet line "Other non-current assets";
c) In this case, the enterprise has an asset in the balance sheet line "Income-bearing investments in tangible assets";
d) In this case, there is an asset in the balance sheet line "Long-term investments".

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50. Accountant organization "Monica" received a bank statement for 10 April 2011. Arriving at the organization, he decided to check whether all entries in the statement operator did right. For this, he took a statement attached to it, and started to check the documents. During the day the current account were the following transactions: withdraw cash salary (834 000), received payment from customers for goods (21 350 rubles), made at the expense of money (4700 rubles), and also paid telephone services ( 7100 rubles). Help accountant calculate how much money should remain in the account organization, given that opening balance was equal to 1 200 000 rubles?
a) 384 950 rubles;
b) 363 600 rubles;
c) 1 200 000 rubles;
g) 366 000 rubles.

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