IPO Final control accounting and auditing. Option 2

Product description

I part. Tests.

Choose the correct answer (underline):

• The obligation shall be considered:

• Balance sheet having a regulatory article called:

• For detailed accounts of synthetic accounting is used:

• In carrying out entries in the accounts of synthetic accounting meters are used:

• Evaluation of the property purchased for a fee, is carried out:

• The basis of assessment of property of the organization based on the principle:

• Economic operation - a process that results in a:

2 part. Practical tasks.

ACTIVITY 1

Funds Company are resources that have value.

Choose from a list of resources that should be recorded in the asset balance:

Divide the chosen means for the two groups over time to use them (velocity of circulation) for the year -oborotnye assets; more than one year - non-current assets.

Record data. Table. 1.2.

ACTIVITY 2

Make a balance of a limited liability company (LLC) "Impulse" at January 1, 200_ the following data (th. D. E.):

money in the current account in the bank - 80;

Inventories - 20;

receivables - 30;

plant and equipment - 70;

obligations to creditors - 90;

initial contributions founders of the company (seed capital) - 110.

ACTIVITY 3

Select from the list of operations that affect the change of balance profit of the enterprise, and enter data in table. 1.13 (thousand. D. E.):

Calculate the value of the balance sheet profit of the enterprise:

ACTIVITY 4

In relation to the balance sheet accounting, accounts are:

The structure of active and passive accounts (Fig. 1.8). For some formula for each of these accounts is determined by the final balance?

Task 5

• Make the company's balance sheet as of March 1 in Table. 2.3, placing the name of accounts in the assets and liabilities in order of the respective balance sheet items.

• Compile and make the log of transactions (Table. 2.4), accounting entries, specifying the missing amount.

• Open accounts (Fig. 2.2), record the opening balances are spaced account operations, count debit and credit turnovers in the past month and bring the final balance.

• Create a balance sheet as at March 31 in the Table. 2.5.

TASK 6

In the log of transactions (tab. 2.10), specify the name of documents and content of operations that could be issued the relevant accounting entries.

TASK 7

Setting. To determine the amount of monthly depreciation and reflect on the accounts of accounting operations for the movement of dumb-tangible assets.

Initial data:

Production firm in February 200_. It was acquired by the patent technology of toothpaste original stoi¬mostyu 28,000 rubles. In November of the reporting year the patent was sold at ryno¬chnoy cost - 30 000 rubles.

The accounting policies of the company was recorded straight-line method of amortization of intangible assets. The useful life of the patent - 3 years.