TSU Answers to gosy Accounting TSU 2014 Spurs

Indicative list of questions to prepare for
State interdisciplinary examination in the specialty "Accounting, analysis and audit" for 2012-2013 account. year.
1. The accounting policies of the organization. Basic accounting principles (assumptions, requirements).
2. The system of regulatory accounting and auditing activities in Rossii.3. Subject and method of accounting of their terms.
4. The balance sheet, its structure, types of basic characteristic of his articles, analytical capabilities.
5. The classification of accounts structure and purpose.
6. Synthetic and analytical account of their relationship.
7. Documentation; requirements for completing the documents, their classification, document.
8. The inventory of assets and liabilities, as a way to monitor the primary objects of the account, the procedure for carrying out and reflection in accounting.
9. The accounting records, their appointment, classification, identification and correction of errors.
10. Types and classification audit.
11. The concept of risk and its use in auditing.
12. Audit procedures and methods for the preparation of audit documents.
13. Completion of the audit and the auditor's report and its contents.
14. The rights and responsibilities of audit organizations, individual auditors and audited entities.
15. Training and certification of accountants and auditors in Russia.
16. The notion of financial statements, its structure, addresses and deadlines for submission. Reform in connection with the introduction of IFRS.
17. The concept, classification and valuation of fixed assets in the accounting and reporting. Revaluation of fixed assets, reflected in its results into account.
18. Documentation of analytical and synthetic accounting movement of fixed assets, audit them.
19. The procedure of calculation, methods and accounting for depreciation of fixed assets according to the methodology of accounting and taxation.
20. Accounting for the costs of restoring plant and equipment (repair, modernization, reconstruction) in different types of accounting policies.
21. Accounting for leased assets under the lease the lessee and the lessor.
22. Accounting for leasing the lessor and the lessee in different types of account on the balance of the leased property.
23. Intangible assets, their composition, assessment and reassessment, regulation.
24. Accounting and taxation of the movement of intangible assets
25. Accounting for amortization of intangible assets.
26. The concept, classification, evaluation of inventories in the current accounting and reporting of the audit.
27. Documentation of analytical and synthetic accounting of receipt of materials in different types of accounting policies.
28. Documentation and records release materials in manufacturing and other disposals.
29. Fundamentals of accounting and audit settlements with the personnel on payment
30. The procedure for calculating wages in various forms and systems of wages.
31. The method of calculating deductions from wages of employees and reflected in the accounts.
32. Documentation and technology staff buyout of additional remuneration, reflected in the account.
33. Documentation and Technology for calculating temporary disability benefits, reflected in the account.
34. The composition and classification of costs.
35. Accounting for material costs and waste. Ways to control the use of materials in production.
36. The composition, recording and distribution of service costs of production and management in different types of accounting policies.
37. Cost accounting and calculation of cost of goods (works, services) auxiliary facilities.
38. The composition, evaluation and accounting work in progress.
39. Accounting for non-productive costs and losses. Accounting for marriage in production.
40. Accounting and deferred income, the procedure for their recognition in the