Accounting and auditing (SPbGUTD)

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Uploaded: 22.09.2012
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Indicator 1 option
Materials 1000
Current account 100000
Plant and equipment 400,000
Depreciation 40,000
Retained earnings 12,000
Calculations on social insurance in 1050
Payments to suppliers and contractors 5000
Calculations with the personnel on payment 9,000
The authorized capital of 433 950
Balance 501,100
Based on the initial data and the data provided in the journal of transactions

Task 1. Open a T-account and reflect the balances small businesses 01.01
Fulfilling this mission is necessary to define accounts that are taken into account economic resources and their sources, with the balance, classify them into active and passive. It must be remembered that the balance of active accounts recorded in the debit account and the balance passive accounts recorded in the loan.

Task 2. Fill a log of transactions of small businesses in January by putting it in correspondence of accounts.
Shaping the accounting entries, should be aware that active accounts increased debit and reduced loan and passive accounts - increased loan and reduced the debit.
It must be remembered what species will change the balance of this business transaction (active, passive, passive activity with an increase in the outcome, a passive activity with a decrease in the outcome).
Table 1 - log of transactions of small businesses in January

Task 3. Explode information from the log of transactions on T-bills, opening them as needed
Table 2
In carrying out this task, it should be remembered that the same amount of wiring is shown in the accounts twice, debit and credit accounts. It follows from this method buh.ucheta as a double record.

Task 4. Determine the turnover on the debit and credit accounts and withdraw the balance at the end of the period, ie at 01.02.
Debit turnover - the sum of transactions reflected in the debit account without opening balance and credit turnover - the sum of transactions, reflected loan account without opening balance.
The balance of active accounts at the end of the period by the formula:
Sk = CH + Aude - Oak
Ck - the balance (the balance) in a row at end of period
CH - the balance (the balance) in a row, beginning of period
Aude - debit turnover for the period
Ok - credit turnover for the period
The balance of passive accounts at end of period is defined by the formula:
Sk = CH + Aude - Aude

Task 5. Fill control and reverse (obortno-trial balance) statement.
This ledger is filled after the reflections of all the information on the T-bills in the reporting period, the calculation of debit and credit and to determine the balance at the end of the period, but before the balance sheet. The task lists - to verify the correctness of accounting and detect errors, if they are admitted. In the control trial balance must be equal to three pairs of sums:
a) the initial balance of accounts debit and credit;
b) the period of revolutions in the debit and credit;
c) the final balance of accounts of debit and credit.
These equalities follow from double entry. If they are broken, this indicates an error in the account that you want to find.

Task 6. Fill in the balance sheet (form number 1)
Balance is the form number 1finansovoy statements RF (see. Prlozhenie). It reflects the balance at the beginning and end of the period. The balance of active accounts is shown in the asset balance of the passive accounts - in liabilities. The balance of active and passive accounts recorded as follows: if it is a debit - in the asset if it is a credit - in the passive balance. Accounts that do not have balance (such as "Total expenditures" or "General Expenses") in the balance sheet are not shown.
A distinctive feature of balance - equality of outcome amounts of assets and liabilities, it follows from double entry and balance the equation: A = P
Balance is filled on the basis of control and trial balan

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