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Accounting and analysis Case-study Witte MIEMP Option 1
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Uploaded: 07.07.2017
Content: Учет и анализ (финансовый учет, управленческий учет, финансовый анализ) Часть 1.zip 312,73 kB
Product description
Exercise 1.
In April, ZAO Vesna sold goods for 78,000, including VAT -
11898 sold goods - 46 000. The cost of sales amounted to 10 000.
Questions and tasks: To determine the financial result from the sale of goods,
Make accounting entries.
Assignment 2.
General operating expenses for the month amounted to 99 750 rubles. At the enterprise
Produced three types of products "A", "B", "C". Principal amount
Earned wages of production workers amounted to: for the product "A"
330 000 rubles; On product "B" - 250 000 rubles; On the product "C" - 500 000 rubles.
Questions and Tasks:
To allocate general economic expenses between types of products and
Write off them at the cost of finished products. Reflect these operations in
Accounting.
Assignment 3.
The enterprise acquired an exclusive right to an object
Intellectual property (NMA) for a period of 5 years worth 250,000
Rubles, incl. VAT 38,136 rubles.
Questions and Tasks:
The company accrues depreciation by a linear method. Compose
Accounting entries.
Assignment 4.
The employee of the organization in February 2014 was ill for 14 days, which is confirmed
A sheet of temporary incapacity for work. Employee´s length of service
Is 6 years. The settlement period (24 calendar days of the month) is worked out
Not completely. Salary - charged for the billing period
Amounted to - in 2013 - 400 000 rubles., In 2014 - 471 000 rubles. (Manual on
Temporary disability is paid for the first three calendar
Day at the expense of the employer´s funds, and the remaining days at the expense of the FSS).
Questions and tasks: Calculate the amount of benefits for a temporary
Incapacity for work and make accounting entries.
Assignment 5.
The balance of materials in the warehouse as of March 1, 2014 was 12 pieces at a price
600 rubles.
Within a month the warehouse received materials:
1 lot - 10 pieces at the price of 700 rubles.
2 lot - 15 pieces at the price of 720 rubles.
3 lot - 18 pieces at the price of 690 rubles.
This month, 45 units were spent on production.
Material.
Questions and Tasks:
Determine the cost of materials released in the production method
FIFO. Report on the operation of the receipt of materials and their release in
production.
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