Accounting and operational activities of the bank test

Product description

Accounting and operational activities of the bank test, 75 questions.

Exercise 1

• As part of the Bank's accounting policies stated:

a) staffing;

b) the duties of employees;

c) the calculation of depreciation of intangible assets;

d) the development plan of the bank.

• The bank account is conducted:

a) at major accounts;

b) the personal accounts;

c) the balance sheet accounts;

g) the accounts of the three levels.

• The bank account of the principle:

a) savings;

b) the principle of self-financing;

c) the principle of unity of form and content;

d) the principle of the constancy of accounting rules.

• One of the tasks of accounting in a commercial bank is:

a) the identification of shortcomings in the work;

b) a profit at the lowest cost;

c) the allocation of responsibilities of officials;

d) use of accounting for managerial decision making.

• Accounts analytical account are:

a) three digits in the account number;

b) five digits in the account number;

c) fifteen digits in the account number;

d) twenty characters per account number.

Task 2

• On the off-balance sheet accounts are recorded:

a) tangible assets not related to the bank's assets;

b) the securities held by the Bank;

c) the guarantee issued by the bank;

d) loans obtained from Bank of Russian banks.

• Funds placed by the bank are recorded:

a) A chapter active accounts;

b) A passive accounts chapter;

c) in the chapter The active accounts;

d) for passive accounts chapter D.

• The Bank's liabilities to pay are recognized:

a) the active accounts of the fourth section of Chapter A;

b) passive accounts of the fourth section of Chapter B;

c) in the active accounts of the sixth section of Chapter A;

d) for passive accounts of the sixth chapter section A.

• What document synthetic accounting is subject to mandatory daily preparation of a commercial bank?

a) a statement of interest;

b) bank balance;

c) Profit and loss account;

g) a statement of payments to suppliers.

• What documents are permanently stored in the archives of the bank?

a) the payment order;

b) statements reporting entities;

c) the memorial warrant;

d) documents proving admission to the authorized capital.

Activity 3

• Rules document reflected:

a) in the official duties of employees;

b) a software problem "Operating day";

c) in terms of the bank;

g) the accounting policies of the bank.

• The documents subject to mandatory listing on the paper include:

a) The work plan of the bank accounts;

b) depreciation of fixed assets;

c) the primary documents of the bank;

d) the accounting policies of the bank.

• Write-off funds from the customer's account upon presentation of cash a check is made:

a) prior to the issuance means the cashier of the bank;

b) after the issuance of cash in the bank;

c) at the beginning of the trading day;

d) at the end of the trading day.

• Each operation in the cash journal must sign:

a) the head of the bank;

b) the chief accountant of the bank;

c) the Comptroller of the bank;

d) the cashier a credit fund.

• Which of the entries in the revaluation of fixed assets (IA) is true?

a) D 60401 K 10601;

b) D 70209 K 60601;

c) D 10601 K 60601;

d) A 9601 TO 60601.

Task 4

• Investors - individuals receive cash from the deposit account on the basis of:

a) cash the check;

b) the account cash warrant;

c) the application;

d) the memorial warrant.

• Opening filing number 1 (documents pending payment) is made:

a) on the basis of the payment order;

b) on the basis of the payment order;

c) off-balance sheet on the basis of the warrant;

d) on the basis of the payment request.

• Transfer of funds to the designated bank letter of credit is made:

a) on the basis of a memorial warrant;

b) on the basis of cash warrant;

c) on the basis of the letter of credit;

g) off-balance sheet on the basis of a warrant.

• Card index number 2 (documents not paid in time) is closed on the basis of:

a) the payment order;

b) the

Additional information

Task 5

• The client loan account opened by order of the credit card, signed:

a) The head of the bank;

b) the chief accountant of the bank;

c) head of the credit department;

d) Head of Customer Operations.

• Make the loan debt at the expense of non-performing loans has the right to:

a) the head of the bank;

b) the chief accountant of the bank;

c) the credit manager;

d) Head of Customer Operations.

• Provisions on loans are the bank:

a) at the expense of clients;

b) from the reserve capital of the bank;