# Accounting and Management Accounting. The main emphasis

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# Description

Introduction 3
Question. Accounting and Management Accounting. Main accents. 5
Objective 2. 13
I. Define the terms:
- Classification of expenditure;
- Calculation of depreciation;
- Determination of the point of zero profits;
- Drawing up the balance sheet.
2. Baseline
№ p / p Condition Unit. rev. Option 1
I entrepreneur invested his money
the scope of seasonal cultural and sporting services
Start date of the season 1.12
Types of services on options
period of service for the season 4 months
II Of the amount spent before the opening of the season at:
purchase of equipment mln.
rub. 1.5
7 years service life
upon the expiration of the sale rubles. 100000
plastic library cards (vouchers) pcs. 20000
the cost of one card rubles. 0.5
the amount of the insurance premium rubles. 50000
office rent for the season rubles. 120000
an information
material rubles. 5000
III Costs of the company after the opening month of the season
The salary of personnel services for the season rubles. 20000
Repair and maintenance work during the season Service rubles. 7500
Payment of electricity per month during the season rubles. 3000
The salary of employees of rescue services and technical monitoring of rubles a day. 2000
IV Indicators to calculate the flow of funds
Lift ticket prices (cards) for the use of the service for one day rub. 30
The average number of people using the services of 500 people per day
The number of days of service industries in the season 45 days
3. Required to solve the problem
1. Create a balance of the company at the date of the start of the season, taking into account the services that her account was:
100.0 thousand. Rub.- 1 option; 150.0 ths. Rub. - Option 2; 80.0 ths. Rub. - Option 3; 90.0 ths. Rub. - 4 option.
2. Calculate the annual depreciation of equipment;
3. Determine what expenses are constant, semi-fixed and variables;
4. Calculate point zero profit (calculated amor¬tizatsii use the amount for the year as a company with the seasonal cycle of work);
5. Based on the number of work days per season (see. Version), to determine the amount of cash held by the company as of the end of the year rabo¬ty and calculate its earnings on that date.

Conclusion 17
References 18

successfully defended.
the amount of work - 18 pages + file Excel (balance)
HIGH SCHOOL - IPP

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