Verification work on discipline for Accounting

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Uploaded: 01.03.2015
Content: buhgalterskii_uchet_na_predpriyatiyah_malogo_biznesa.doc (222 kB)

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20 questions.
Question 1: What are the characteristics of accounting in the application of the cash method? 3
Question 2. The essence of the simplified taxation system. 6
Question 3. The objects of taxation and the procedure for their recognition. 7
Question 4. What criteria apply to small businesses enterprises engaged in several activities? 8
Question 5. How is the average for the reporting period the number of employees of small businesses? 10
Question 6. Which document formulated general principles of accounting in small enterprises? Specify the nature of these principles. 11
Question 7: What are the options of reference (organization) accounting in a small business you know? Basic principles of accounting in a small business. 13
Question 8. At what score takes into account the financial result of a small enterprise? What is the nature of the account of calculations? 15
Question 9. What form of accounting can apply small businesses? What is the nature of the account of calculations? 17
Question 10. Which statement is used to account for a small business implementation using the accrual method? The essence of the pre-payment of goods sold. 18
Question 11. Which statement is used to account for a small business implementation of using the cash method? The essence of the subsequent payment of goods sold. 20
Question 12. What is the basis for the statement of the balance sheet of a small enterprise? What is the reporting structure? 22
Question 13. Characteristics of the main stages of the procedure for compiling financial statements. 23
Question 14. Compliance, what criteria is necessary to be able to use a simple form of accounting? 25
Question 15. What are the tax system provided by the current legislation on taxes and fees for small businesses and individual entrepreneurs? 26
Question 16. The essence of the single tax on imputed income (UTII). 29
Question 17. Replace any tax payment provides organizations a single tax on imputed income? 31
Question 18. How is the value of the imputed income? The essence of the simplified taxation system. 32
Question 19. What forms are included in the full composition of the annual financial statements of a small business? Expand the content. 35
Question 20. List the elements of the accounting policies that are only allowed for small businesses. Open briefly the nature of these elements. 38
References 40

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