IPO Final control accounting and auditing. Option 2

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IPO Final control accounting and auditing. Option 2

I part. Tests.
Choose the correct answer (underline):
1. The obligation shall be considered:
2. Balance sheet having a regulatory article called:
3. For detailed accounts of synthetic accounting is used:
4. In carrying out entries in the accounts of synthetic accounting meters are used:
5. Evaluation of the property purchased for a fee, is carried out:
6. The basis of assessment of property of the organization based on the principle:
7. Economic operation - a process that results in a:

2 part. Practical tasks.


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.

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.

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:

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
1. 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.
2. Compile and make the log of transactions (Table. 2.4), accounting entries, specifying the missing amount.
3. 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.
4. Create a balance sheet as at March 31 in the Table. 2.5.

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.

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.


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