Accounting Financial Accounting h. Practical 2

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Product description


Collection of case studies on the subject "Accounting Financial Accounting" part 2


Task 1.
Install the appropriate way to assess the fixed assets of their arrival directions of the organization.

Methods for assessing the direction of arrival
1. Create the organization itself as well) agreed value
2. The resulting free b) the amount of actual expenses
3. Received as a contribution to the registered capital) worth of the valuables
4. Received in exchange for other property d) the market value


Task 2.
Enter the missing words.
Features of accounting of leased assets
Depreciation of fixed assets, leased, in organizations where rent is not subject to activities related to the reduction in __________________. Therefore, the landlord makes the entry in the account in the debit account and credit account ____ ____.
Charging rent for the period is reflected in the debit account and credit account ___ ____. If the rent is calculated in advance, the entry is registered in the debit account and credit account ____ ____. Received lease payments are recorded in the debit account and credit account ____ ____. At the same time an entry is the sum of the current lease payment is charged to the credit of account and ____ ___

Task 3.
Enter the missing words.
Accounting depreciation
Depreciation is calculated in whole ___________. Depreciation is calculated monthly on fixed assets registered on the 1st day of the month of _______________. For newly enrolled fixed assets depreciation is charged on the 1st day of the month following the month of their acceptance to ___________________ __________. As disposals of fixed assets depreciation ceases 1st day of the month following the month or the month __________________ _______________ repayment of their value. Turnover on the account "Fixed assets" for the current month in the calculation of depreciation in the calculation ____ __________________.

Task 4.
Enter the missing words.
Accounting for intangible assets
Under intangible assets understand user objects that have no physical properties but provides organizations with the opportunity for a long period of getting ______________. From fixed assets are distinguished by the fact that there have ___________________ _______________, and on finished products that are not intended to ______________. On account 04 Intangible assets are carried at ___________________ ________________, and in the balance - of ____________________ ________________.

Task 5.
Enter the missing words.
Accounting for amortization of intangible assets
Depreciation is charged on the types of intangible assets, the yield of which in the course of its useful life _____ _____________________. When calculating the depreciation rates taken into account the useful life of objects and their ____________________ _______________. Accounting for amortization of intangible assets may be carried out with or without the use of passive regulatory bills ____.

Task 6.
Install the appropriate types of financial investments of their classifications.

Signs Types of investments
1. Issuers. a) equity
2. Participation in the formation of the authorized capital b) Investments in subsidiaries
3. The nature of the relationship with the recipient of investment in) the state
g) debt
d) non-
e) Investments in associates
g) Investments in other organizations


Task 7.
Install the appropriate types of financial investments of their classifications.

Signs Types of investments
1. The terms of investments a) registered securities
2. Place the functioning b) long-term securities
3. in relation to the owner) money market securities
d) short-term securities
d) Securities Capital Market
e) bearer

Task 8.
Install the appropriate types of investments sources of their formation.

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