Условные факты хозяйственной деятельности

The theoretical part
Contingencies. Their assessment and recording of the preparation of the profit and loss account.

The practical part
Task 1.
Task 1.1
Sort the economic means of the enterprise according to their composition and placement of January 1 of the current fiscal year, the form set out in Table. 1.
Table 1 - Household assets of the enterprise on the composition and deployment
Name of partition types
and the name of economic resources Amount
rub.
Non-current assets
including: 4261000
Intangible assets 106,000
The patent for the invention (exclusive right) 100000
The license for the right to use the software "1C" 6000
Fixed assets 2690000
Bulldozers 80 hp 650000
Mortar, 1m3 / h 300000
Administration Building 950000
Warehouse building materials 250000
Universal woodworking machine 360000
Electric double-drum winch 1,25t 60000
Garage building 120000
Investments in non-current assets 565 000
Initial data.
Company LLC "RiK" produces construction works, production and sales of window units, the implementation of the pane. Fixed assets in the company are suspended objects worth 10,000 rubles. for an object and more. Household assets of the enterprise as of January 1 of the current fiscal year are presented in Table. 2.
Table 2 - Household funds OOO "RiK" composition and placement of January 1,
№ p / p Name of economic resources Unit. rev. Qty Price
rub. The amount
rub.
1 Bulldozer 100hp (Leased) pcs. 1 850 000 850 000
2 The cost of production of window units - 75 000 75 000
3 Bituminous Waterproofing works Vol. 2 15 000 30 000
4 Bulldozer 80 hp pcs. 1 650 000 650 000
5 Electric drill units. 3 8 000 24 000

Task 1.2
Sort household products businesses as of January 1 of the current fiscal year, the sources of their education in the form set out in Table. 3.
Table 3 - Household assets of the enterprise on their source
Name of partition types
and the name of economic resources Amount
rub.
Sources of own funds,
including: 3485000
The authorized capital of 2700000
Additional capital 300,000
Reserve capital 150,000
Retained profit (loss) of previous years 300,000
Initial data.
Sources of the economic assets of the company as of January 1 of the current fiscal year are presented in Table. 4.
Table 4 - Sources of economic assets of LLC "RiK" January 1,

Task 2.
1. Consider produced in January business operations from a position of influence on the composition and sources of property.
2. Create balance sheet as of February 1 of the current financial year in the form №1 financial statements.
Balance is necessary to make in accordance with the standardized form.
Initial data.
Data for January 1 - solution of tasks 1.1 and 1.2.
In the period from January 1 to January 31, perform the following steps:
1. From OAO "StroiSnab" to the warehouse of the enterprise entered an ordinary clay brick (M100) in a quantity of 2000 pieces. totaling 10 000 rubles.
2. JSC "StroiSnab" listed by bank transfer on account of repayment of debt for delivered building materials - 5000 rubles.
3. obtained from the account in cash the company cash - 55 000 rubles.
4. Issued by the company from the cash wages of employees - 50 000 rubles.
References