Accounting technology for conducting and processing inv

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Answers to tests on the accounting technology of inventory and design
Mandatory inventories are being carried out ...
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by order of the tax office
before preparing the annual financial statements
before preparing quarterly financial statements

The main normative documents regulating the inventory are ...
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Federal Law No. 402-FZ, Regulation No. 34n, Order No. 49, Accounting Regulation of PBU 1/2008
Tax Code of the Russian Federation, Federal Law No. 129-ФЗ, Regulation No. 34n, Chart of Accounts No. 94n, Accounting Regulation PBU 18/02
Federal Law No. 307-FZ, Regulation on Documents and Document Management, Accounting Regulation PBU 1/2008


The purpose of the property inventory ...
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checking balance sheet data
verification of the accuracy of the data of the balance sheet and statements of the enterprise
validation of accounting data

Maintenance of the main medium (OC), found in the course of the inventory, is reflected in the batch ...
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Debit 99 Credit 01
Debit 91 Credit 01
Debit 01 Credit 91

For the purpose, they allocate ... inventories
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planned
control
full

Inventory is a special way ...
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safety of enterprise funds and the correctness of their reflection
control over the safety of enterprise funds and the correctness of their reflection in accounting
the correct reflection of funds in accounting

Losses from a failure to identify major media (OCs) in the course of an inventory are lost ...
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Debit 84 Credit 94
Debit 91 Credit 94
Debit 94 Credit 91

Inventory - this is the removal of the actual availability of funds and their sources, costs incurred ...
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only by recalculating balances
by recalculating balances in kind or by checking accounts
only by checking accounts

Cymma revealed in excess ...
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Debit 50 Credit 70
Debit 50 Credit 91.1
Debit 91.1 Credit 50

The inventory allows you to check if ...
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business transactions are reflected in accounting, as well as make the necessary corrections
business transactions are documented
facts of economic life are documented and reflected in accounting, as well as make the necessary corrections and clarifications

BEFORE YOU BEGIN TO CHECK THE ACTUALLY AVAILABLE COMMISSION…
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receive the latest receipts and expenditures at the time of the inventory or reports
draw up a report to the head about the beginning of the inventory
you should independently prepare reports and attach all receipts and expenditures

Failure, an unrelated account of a materially liable person, is reflected in a consumable ...
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Debit 94 Credit 73.2
Debit 71 Credit 94
Debit 73.2 Credit 94

For registration of cash investment results in cash, as well as various valuables and documents (cash, mark, checks)
(checkbooks) and other), which are in cash, are formed ...
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INV-3, INV-17
INV-15, INV-16
INV-1, INV-19

Errors in the lists, updated after the implementation of the inventory, are corrected ...
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chief accountant
financially responsible person
inventory commission

Reflecting the results of an inventory in a bookkeeping account will occur in ...
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six months when the inventory was completed
month in which inventory ended
the quarter when the inventory was completed

Depreciation on a lost basic medium (OC) is recorded with a discount accounting account ...
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Debit 04 Credit 05 ..

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