Through the task Accounting Option 3

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Uploaded: 28.09.2013
Content: 30928205806733.doc (719 kB)
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Through the task Accounting Option 3

The task is represented in the form of a cross-cutting problem on the example of - a hotel complex (hotel and restaurant). The solution proposed by the task provides an registration key business transactions, their grouping and summarizing the accounts and the balance sheet.
In order to simplify the job is not considered a number of specific accounting operations not related to the activities of the personal accountant and made some assumptions. In some cases, you need to self-assess tax and summarize.
All calculations are carried out with a checking account and a single cash register. On account 20 "Primary production" include expenses cuisine restaurant. On account 25 "General Expenses" include the cost of the hotel complex serving households. On account 26 "General Expenses" include expenses for managing the hotel complex.

Additional information

The VAT rate of 18% income tax rate of 24%; UST 26%.
Features of accounting of individual operations and the methods used are disclosed in the accounting policy of.
When the task is necessary:
1. Create journal entries for transactions listed in the list of transactions for December 200Hg. (A list of operations does not encompass the entire complex, which is characteristic for the final month of the year).
2. To make the trial balance of synthetic accounts.
3. Create a balance.
Detail of the accounting policies of the hotel
* To account for the amortization of intangible assets used by 05 "Amortization of intangible assets".
* 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" and account 26 "General Expenses".
* The movement of finished products on the account 43 "Finished goods" are stated at their actual production cost.
* Production is considered sold (realized) from the time of shipment and invoicing the customer.
Accepted account providers will be available for tangible assets:
a) the purchase price, including shipping costs (at cost)
b) the value added tax
Submitted to the installation of equipment for the restaurant under construction
Accepted by a contractor for the construction and installation work on the construction of the building of the restaurant:
a) The estimated cost of the final stage of construction and installation work on the construction of buildings
b) the value added tax
Written off obsolete equipment of the hotel room fund:
a) written off the original cost of a fixed asset
b) the amount deducted accumulated depreciation at the date of writing-off of a fixed asset
c) written off the residual value of property, plant and equipment (the amount determined)
c) capitalized materials (spare parts, scrap) from the dismantled equipment at the price of possible use
g) reflects the financial result of the write-off of property, plant and equipment (the amount determined)
Accepted by a specialized installer for decisions on the act of work on installation of production equipment shop restaurant:
a) the cost of services provided on installation of equipment
b) the value added tax
completed fixed assets:
a) the building of the restaurant
b) equipment shop restaurant (in the kitchen)
Released from the warehouse into the kitchen raw materials (at cost)
Materials released from the material warehouse to repair the hotel room stock (fixed assets)
Materials released for repair of fixed assets Location Services
Released from the warehouse booklets in the restaurant hall
Accrued depreciation
(Depreciation) of fixed assets:
a) production equipment, buildings and equipment shop (food)
b) property, plant and equipment general economic purpose
Accrued depreciation by brand hotel complex
Accepted account providers and third-party organizations:
a) for the current renovation of the hotel
b) for utilities (lighting, heating, gas) consumed shop
c) for utilities and communications departments general economic purpose
d) for the statutory audit of the hotel complex
e) the value added tax on repairs and service consumption
Obtained from the current account cash in hand have to pay salaries, travel, business expenses, financial aid
Paid from the cash of the organization:
a) wages, temporary disability benefits and material assistance in November, the 200X
b) issued a report on travel and business expenses
We received funds to the account of the hotel:
a) from the sale of hotel services
b) collection of receivables (Other)


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