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Conditions of the problem

The Company, which is located in the city of N, is engaged in two activities: 1) Wholesale of bags and briefcases and 2) the proliferation of outdoor advertising by installing advertising structures;
Activities related to the proliferation of outdoor advertising in the city of N transferred to the single tax on imputed income (UTII);
The Company has passed the general to the simplified system of taxation from January 1, 2012 Subject of taxation - income minus expenses. In the application of the general system of society is determined by the tax income and expenses on an accrual basis;
The Company has no inventory on January 1, 2012 balance of settlements with counterparties is 0; account balances with employees and non-budget funds equal to the amount payable in January 2012, December 2011 .;
All amounts are determined in whole rubles according to the rules of rounding.
Insurance premiums to the Pension Fund of the Russian Federation (PF), Social Insurance Fund (SIF), the Federal Mandatory Medical Insurance Fund (FFOMS) and Territorial Health Insurance Fund (TFOMS) set at 34% of gross wages and salaries. The division of funds and contributions to the funded part of the insurance and is not produced;
The rate of contributions for compulsory insurance against industrial accidents and occupational diseases is set at 0.2%;
Wages for the first half of the month is paid at a rate of 50% of the amount accrued in the current month and net of tax on personal income (PIT);
The tax on personal income is estimated at 13% of gross wages and salaries;
Cost of goods sold in the accounting and tax purposes is determined by the weighted average cost method;
Basic profitability of 1 m2 of the information field of advertising structures is 3000 rubles. per month; deflator coefficient K1 is required for calculating the tax base for the unified tax on imputed income, established in 2012 at a rate equal - 1,148; the coefficient of basic profitability K2 in the city for advertising structures N is 0, 75;
The useful life of billboards - 4 years.
Table 1
Business transactions of the Company in 2012.
№ p / p Date Description of business transaction amount is RUB.
1 2 3 4
January 10 January 2012.. Listed contributions for compulsory insurance and contributions for insurance against accidents and occupational diseases in December 2009. 13350
February 10 January 2012.. It receives funds from the account in cash to pay salaries 89,000
March 10 January 2012.. Paid wages for December 2009. 89000
April 11 January 2012.. Transfer money to a bank account as a prepayment for the goods of "supplier-1" (Bags) 2 800 000
May 11 January 2012. Approved payment settlement documents of suppliers for property, plant and equipment (billboards = 90 m) (Table 12)
Purchase price

June 13 January 2012.. Get the goods LLC "Postvschik-1" (bags) to the warehouse of the organization: 1400 pcs. the price of 2 000 rubles. 2 800 000
July 14th January 2012. Purchased supplies for processing billboards 30000
August 14 January 2012.. Consumables charged on advertising production 30,000
September 20 January 2012.. Commissioned billboards (the amount of VAT to increase the initial cost of the project) 184 868
October 25 January 2012.. It receives funds from the account in cash to pay salaries 18,250
Wages for the first half of the month (down payment) shall be paid in the amount of 50% of salary. Advance January = 36,500 x 50% = 18 250 rubles.
November 25 January 2012.. Paid wages for the first half of January 2012.
workers at the UPDF
workers at the UPDF + UTII
December 27 January 2012.. Shipped goods Ltd. "Buyer-1" (bag): 380 pcs. the price of 2 800 rubles. 1064000
13 27 January 2012.. Receive payment from customers 464 000 advertising
14 Jan 29

Additional information

Activity 13

On the basis of the log data of transactions (see Table. 31) and data on the balance of accounts of accounting of the Company as of January 1, 2012. (Tab. 32) to generate a balance sheet and income statement.


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