Laboratory workshop on accounting

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Uploaded: 20.12.2015
Content: Практическая работа по дисциплине Лабораторный практикум по бухгалтерскому учёту.doc 933,5 kB

Product description

10 tasks.
Problem number 1
As reflected in the accounting organization registered in July 2007, service fees for bank current accounts, if in July - September 2007, the activities (including the preparation) organization is not conducted? Account maintenance fee in the amount of 700 rubles. Bank debited from the account of the organization (which credited the amount of the contribution to the authorized capital of the organization) on the last day of each month.

Problem number 2
Conditions: As reflected in the accounting and reporting of the organization in 2007. Assets in the form of goods carried at purchase prices? At the beginning of the reporting year, the actual cost of goods 1700 000 rub., At the end of the year -3970000 rubles. During the year, the organization acquired the contractual goods worth 8.074 million rubles. (excluding VAT), the actual cost of goods sold 5 000 000 rubles., missing (due to damage, theft, fire) - 804 000 rubles.
Problem number 3
Conditions: As reflected in the accounting and tax accounting organization, has the exclusive right to a computer program, the transfer of these rights by the subsidiary company as a contribution to its authorized capital? The price agreed by the parties exclusive rights to the program amounts to 1 450 000 rubles., Which is equal to the nominal value of the share of the organization of paid transfer of exclusive rights. The program, the organization acquired in 2008 from a third party under a contract for the alienation of an exclusive right that is registered in the accounting and tax accounting in intangible assets (IA) at cost 1 500 000 rubles. By the time of the transfer of exclusive rights to software subsidiary company Amortization of program is 50 000 rubles. Rights for the program are not registered.


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