Accounting Theory Tests RIU TANTAL

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Text reference work on the subject "Theory of Accounting". RIU TANTAL
Task 1.
Question 1: Where is the first time there was an accounting term - loan?
1. Germany
2. Italy *
3. England
4. US
5. Egypt
Question 2: What recognized accounting simple basic object?
1. Property
2. The financial result
3. cash
4. tangible assets *
5. Capital
Question 3: What kinds of economic accounting, you know?
1. the current, financial, operational
2. operational, statistical, accounting
3. The statistical, administrative, regulatory
4. accounting, operational, financial
5. preliminary, current and consistent
Question 4: What are the users of accounting information in the transition to a market economy
1. a person not directly employed in the organization, but have an indirect financial interest, and various financial institutions
2. persons who are not working in the organization, but having a direct financial interest in the activities of the organization
3. persons directly involved in the management of
4. The internal and external users
5. The correct answer is 1 and 3. *
Question 5. What new synthetic account of the new countable plan
1. 56, 63, 81, 99
2. 40, 43, 66, 67
3. 80, 82, 83, 84
4. 02, 04, 58, 84
5. 90, 91, 97, 98
Task 2.
Question 1. Who first introduced the concept of accounting (accounting)?
1. Alvise Casanova
2. Ludovico Flori
3. A. Di Pistre
4. Luca Pacioli
5. M. Lomonosov
Question 2: In what year in Russia there are the concept of "double entry" and "accounting"?
1. 1831
2. 1722
3. 1743
4. 1883
5. 1866
Question 3. In what year appeared in Russia the word "accountant"?
1. 1710
2. 1714
3. 1722
4. 1866
5. 1831
Question 4: When the accounting originated in Russia as a science?
1. 1790 - 1820.
2. 1830 - 1840.
3. 1840 - 1860.
4. 1845 - 1850.
5. 1860 - 1870.
Question 5. What economic gauges are used in registration for the reflection property of the organization?
1. Cash and labor
2. Natural and cash
3. Only cash
4. labor and natural
5. natural, labor and money

Activity 3
Question 1. What features characterize the usefulness of accounting information?
1. timeliness, truthfulness
2. The value of transparency
3. value, reliability
4. reliability, truthfulness
5. certainty, clarity
Question 2: In what areas are specialized accountants in the current economic conditions?
1. The administrative and financial accounting
2. The tax and financial accounting
3. The financial accounting and teaching activities
4. The audit activities and keeping in the budgetary organizations
5. The management and financial accounting, independent accounting and teaching activities
Question 3. In what year the new chart of accounts must infiltrate the organization?
1. 2002
2. 2001
3. 2004
4. 2003
5. 2005
Question 4. How many sections is a new chart of accounts of accounting?
1. 8
2. 8 plus off-balance sheet accounts
3. 9
4. 9 plus off-balance sheet accounts
5. 5 plus off-balance sheet accounts
Question 5. Which sections of the new Chart of Accounts for contents have changed dramatically?
1. 1,2,4
2. 3,5,6
3. 1,3,4
4. 2,3,4
5. 7,8,6 *
Task 4.
Question 1. The tax authorities are
1. internal users
2. The information to users with a direct financial interest
3. The users of information with indirect financial interest
4. external users without financial interest
5. do not belong to any category
Question 2. What is the principle of accounting comes from the fact that all transactions are recorded as they occur and relate to the reporting period when the transaction occurred?
1. The principle of registration of income
2. The principle of autonomy
3. The principle of double-entry
4. accrual
5. The principle of periodi

Additional information

Task 10.
Question 1. How to determine the activity of the account?
1. The economic content of the active part of the balance, debit balance
2. The sources of property, credit balances, the active part of the balance
3. Magazines - orders, auxiliary statements, balance
4. Reporting on, according to the plan of accounts of accounting, according to the list of accounts analytical accounting
5. Communication parameters between synthetic and analytical accounts, the back and chess statements
Question 2. What is expressed in the relationship between the accounts and balance?
1. on the basis of accounts open balance sheet items
2. on the basis of debit and credit turnover of accounts drawn up the balance
3. on the balances of balance sheet accounts are opened, and on the basis of balances of accounts drawn up the balance
4. accounts and balance sheet reflect the current changes in assets
5. accounts and balance sheet reflect only the totals for the reporting period
Question 3. Determine the correct order of records in the active account
1. Opening balance recorded in the loan increase - to the debit, a decrease - on credit
2. Opening balance, and recorded an increase in credit and a decrease - in debit
3. The original and the rest of the increase recorded in the debit and decrease - on credit
4. Opening balance recorded in the debit increase - on credit, a decrease - in debit
5. Opening balance recorded in the credit, and increase and decrease - in debit
Question 4. Enter the correct wiring "the wages the workers of the main production"
1. Dt 70 KT 50
2. Dt 20 KT 70
3. Dt 26 KT 70
4. Dt 70 KT 20
5. Dt 50 KT 73
Question 5. Enter the correct wiring "is released in the production of basic material"
1. A 21-m-K T 10
2. Dt 26 KT 10
3. Dt 20 KT 10
4. Dt 25 KT 10
5. Dt 25 KT 50
Task 11.
Question 1. How to determine the final balance of the liability account?
1. to the initial credit balance is added turnover of credit and debit subtracted turnover
2. to the initial credit balance is added turnover on the debit and credit turnover is deducted
3. deducted from the credit turnover debit
4. deducted from debit turnover credit
5. to the initial credit balance is added the amount of debit and credit
Question 2. Specify the correct wiring "As a result of the inventory of goods found to be missing"
1. Dt 91 KT 41
2. Dt 44 KT 41
3. Dt 73 to t-41
4. Dt 94 KT 41
5. Dt 84 KT 41
Question 3. The financial result from the sale of fixed assets is determined on the account
1. 91
2. 90
3. 99
4. 84
5. 98
Question 4. Correspondence of accounts Dt 69 KT 70 is
1. retained in the pension fund
2. The financial assistance granted
3. credited with temporary disability benefits
4. taxed on personal income
5. credited social insurance bodies
Question 5. When recording business transactions in the accounts are used synthetic meters
1. Natural
2. Cash
3. labor
4. Natural and cash
5. Cash and labor
Task 12.
Question 1. Which group accounts for the classification of the structure are in the account 90 "Sales" and 91 "Other income and expenses"?
1. a group of fixed assets
2. Distribution of the group accounts
3. The regulatory accounts to a group
4. assigning to the group accounts
5. the group of calculation accounts
Question 2. Find the answer choices in the main active accounts
1. 40,44,60,62
2. 01,04,08,10
3. 05,14,50,76
4. 20,99,67,51
5. 01,08,60,99
Question 3. Which group recorded distribution bill
1. 02,05.01,08
2. 001,002,003,004
3. 96,99,60,62
4. 96,25,26,98
5. 96,40,43,44
Question 4. Specify the account assets by sources of education
1. 37,41,90,91
2. 67,70,96,80
3. 97,28,44,26
4. 01,02,04,07
5. 20,71,50,51
Question 5. Please indicate which group presented th

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