Accounting Online test with the answers, score 3

Product description

Accounting, questions may be reversed, the number of questions - 75.

Task 1

Question 1: What are the goals of accounting?

• formation of complete and accurate information about the organization and its property status, as the necessary internal users accountant XYZ reporting and external.

• Provide information necessary internal and external users boo-accounting reports to monitor compliance with legislation of the Russian Federation, the organization in carrying out its operations hozyayst¬vennyh for their Celes-imagery; the presence and movement of assets and liabilities; using ma¬terialnyh, labor and financial resources in accordance with approved nor-Mami, specifications and estimates.

• Timely warning of occurrence of negative phenomena in the financial and economic activity orga¬nizatsy, identification and mobilization vnutrihozyayst-governmental reserves and forecasting the results of the organization for the current pe-period and beyond.

• Promotion of competition in the market in order to maximize profits.

• All of the above.

Question 2: Who is responsible for accounting, observing, of legislation in the course of business operations?

• Founders.

• Head.

• Accountant.

• investor.

• Chief Financial Officer.

Question 3. Who maintains its accounting records in the organization.

• Accounts, headed by the chief accountant.

• Special Organization at the request of the head.

• Accounting, headed by the Chief Accountant, Chief Accountant, specialized-en organization poru¬cheniyu head.

• The chief accountant of the organization.

• All of the above.

Question 4: Who appoints the chief accountant of the organization?

• The head of the organization.

• Founders.

• Investors.

• the Ministry of Finance.

• Tax Inspectorate.

Question 5. What is responsible chief accountant?

• for the formation of accounting policy.

• for compliance with regulations.

• For the observance of uniform legal and methodological principles Bookkeeping accounting-sky.

• For the correctness of business transactions.

• All of the above.

Task 2

Question 1. What is the chart of accounts?

• The document, grouped in an economically homogeneous basis.

• The list of accounts of their codes are grouped by economic under-sign.

• A list of analytical and synthetic accounts, necessary for the conduct accountants-dards. Reporting information for operational py Mandership and management of the organization.

• Single normative document, which provides a systematic re-ry synthetic Accounts and ciphers.

• There is no right answer.

Question 2. Define accounting policies.

• This is a set of techniques and methods of accounting.

• This workflow techniques, and methods of using the inventory accounting.

• This is an application of the accounting records and how to fill them.

• This is a set of accounting methods - primary observation, cost measurement current grouping and final generalization of facts owners-nomic activity.

• This is the primary method of observation.

Question 3. In which cases may be a change in accounting policy of the enterprise?

• Changes in the legislation of the Russian Federation.

• Changes in regulations affecting the setting of accounting.

• In the development of new ways of organization of accounting, take-tion of which will more accurately reflect the facts of economic activity-sti or reduce the complexity of the accounting process.

• If a material change in the conditions of the organization.

• All of the above.

Question 4. What is approved by the accounting policies of the organization?

• the founder.

• the Chief Accountant.

• heads.

• Financing

Additional information

Question 5: In what period of time the accounting policies adopted by the organization?

• it takes a number of years.

• At one year.

• for six months.

• At one month

• for 2 years.

Activity 3

Question 1. What is the object of accounting?

• the economic activities of organizations and their divisions.

• Economic resources, classification groups with details on a separate V-ladies.

• Business transactions and their results: procurement, production, sales and fi-nancial results.

• The assets of the organization, its liabilities and business operations carried out in the course of the CE activity.

• True 1, 2.

Question 2. What is the subject of accounting?

• the economic activity of enterprises.

• The assets of the organization and sources of its formation.

• the orderly and regimented information system, reflecting eco- kupnost property at sosta¬vu and placing obligations (own, borrowed), household operations and results of operations in monetary expression or¬ganizatsii-SRI to implement the plans.

• The cost of production and sale of products.

• Inventories, receivables and cash.

Question 3. How is grouped assets composition and placement?

• General, financial and accommodating.

• Intangible assets, current assets.

• Basic negotiable, diversion of funds; intangible and financial assets-tions; funds in the calculations.

• The abstract current assets and financial assets.

• Retained earnings, additional and reserve capital.

Question 4. As assets are grouped by source?

• equity and debt obligations.

• Capital and reserves, debt obligations.

• The obligations on settlements, loans and bank loans.

• Funds and reserves, profit.

• Target financing and receipts.

Question 5. Any changes in the balance sheet can be classified:

• two types.

• into three types.

• On the four types.

• Five types.

• On the six types.

Task 4

Question 1: To what type of business transaction "bunker-ignorant tennye fixed assets identified in the inventory?"

• The first type.

• The second type.

• The fourth type.

• The third type.

• the fifth type.

Question 2: What type of business transaction refers, when obtained from the suppliers of materials and capitalized?

• to the second type.

• The first type.

• the third type.

• The fourth type

• To a sixth type.

Question 4: What is the wiring operation is made: "Getting to the account of cash from poku¬patelya, the customer?"

• Debit 51 Credit 50.

• Debit 51 Credit 90.

• Debit 50 Credit 51.

• Debit 51 Credit 62

• Debit 68 Credit 51.

Question 5. Which account keeps records of funds intended purpose, locat-Workers in letters of credit, payment checkbooks, etc.?

• Score 60.

• Score 62.

• Score 55.

• Score 50.

• Score 51.

Task 5

Question 1. On the basis of what documents to lend cash from enterprise cash?

• Invoice.

• Invoice

• Statement.

• cash order

• obligating documents.

Question 2. What is the method of calculation among organizations when Xia Bank is a mediator in raschet¬nyh operations?

• Cash.

• a letter of credit.

• Non-cash.

• Barter.

• non-repudiation.

Question 3. What is the consent of the account holder to pay cash and commodity instruments?

• Sola.

• Acceptance.

• deposit.

• Waybill.

• Invoice.

Question 4. If the organization permission to perform foreign exchange operator-radios offer:

• The budget bill.

• Deposit account.

• a letter of credit account.

• Foreign currency account.

• Current Account.

Question 5: Which are by exchange rate differences, identified by calculations?

• 90.

• 91.

• 83.

• 82.

• 84.

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