Accounting Financial Accounting Part 1 Practical IMEI

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Задание 1.
Установите соответствие элементов метода бухгалтерского учета классификационным признакам

ПризнакиЭлементы
1.Общеэкономическиеа)документация
2.Специфическиеб)инвентаризация
в)оценка
г)калькуляция;
д)система счетов
е)двойная запись
ж)баланс
з)отчетность


Задание 2.
Установите соответствие активов и источников их образования классификационным признакам

ПризнакиАктивы и источники их образования
1.Виды активов а)добавочный капитал
2.Источники образования б)уставный капитал
в)сырье и материалы
г)нераспределенная прибыль
д)незавершенное производство
е)денежные средства
ж)полуфабрикаты
з)задолженность работникам по оплате труда
и)основные средства
к)готовая продукция


Задание 3
Установите соответствие отдельных видов активов организации классификационным признакам

ПризнакиВиды активов
1.Сфера производстваа)готовая продукция
2.Сфера обращенияб)сырье и материалы
в)топливо
г)товары отгруженные
д)денежные средства
е)запасные части
ж)оборудование цехов
з)задолженность подотчетных лиц
и)незавершенное производство
к)средства в расчетах
Задание 4
Установите соответствие отдельных видов источников образования иму¬щества классификационным признакам

ПризнакиВиды источников
1.Собственные источникиа)уставный капитал
2.Привлеченные источникиб)краткосрочные кредиты и займы
в)добавочный капитал
г)резервный капитал
д)долгосрочные кредиты и займы
е)задолженность перед бюджетом по налогам
ж)прибыль
з)задолженность перед поставщиками
и)резервы предстоящих расходов
к)задолженность работникам по оплате труда


Задание 5
Установите соответствие статей актива баланса его разделам

Разделы актива балансаСтатьи
I.Внеоборотные активыа)сырье и материалы
II.Оборотные активыб)готовая продукция
в)нематериальные активы
г)товары отгруженные
д)основные средства
е)финансовые вложения (краткосрочные)
ж)касса
з)незавершенное строительство


Задание 6
Установите соответствие статей пассива баланса его разделам

Additional information

Task 7
Set your Accounts classification criteria in their classification structure

Groups Account
1. Basic a) "Fixed Assets"
2. Regulatory b) "authorized capital"
3. Operating in) "Depreciation"
d) "Variance in cost of inventories"
d) "Primary production"
e) "Materials"
g) "Production costs"
h) "Additional capital"
i) "Selling expenses"
a) "Payments to suppliers and contractors"


Task 8
Enter the missing word
Accounting for cash transactions
Receipt and issuance of cash from the cash register are issued credit and debit __________________ _______________. These documents must be filled out clearly. All receipts and cash is the cashier writes ______________ ___________. Made it fixes certified signatures of the cashier and ______________ _________________. Synthetic accounting is carried out on the account _____. The key to the safe is stored at _______________.


Task 9
Enter the missing word
Accounting for current account
Cash accounting organization stored on accounts in banks in an active account ____, which is reflected in the debit ______________ funds and loan - ________________ funds. All entries on the account are made on the basis of primary documents attached to ____________ _______________. Register synthetic account is magazine - Order № _____, which produces ____________________ record on the account, and debit statements made in № _____.


Task 10
Enter the missing word
Accounting of imprest
Imprest recorded on synthetic account _____. Issuance of money on account reflected in the debit account and credit account _____ _____. Expenses paid out of petty cash, are deducted from the loan account _____ the debit account 10 "Materials", 26 "Total economic costs" and others. The remains unspent petty cash are recorded at their return entry in the debit account and credit account ____ ____.


Task 11
Enter the missing word
Accounting of operations connected with the implementation of a simple partnership agreement
The cost of transmission organizations - participants of the property for transactions under a partnership is reflected in the debit account and credit account _____ accounts of the account of property. At the same time the assessment provided by the contract, an entry in the debit account and credit account _____ _____. The property transferred into general use, is recorded on the accounts of ______________________. Consideration of such property is over ________________ system. The contribution of funds to be reflected in the debit account and credit account ______ _____ and _____ accounts. Income receivable participants partnership agreement is reflected in the debit account and credit account _____ _____, and its entry - the debit of accounts of _________________ ____________ _____ and credited.


Activity 12
Set your individual types of tax attributes of qualifying

Qualifying signs Types of Taxes
1. Federal taxes a) property tax
2. Regional taxes b) the real estate tax
3. Local taxes c) the value added tax
d) the land tax
d) the single tax
e) water tax
g) tax on advertising
h) The tax on gambling
and) the tax on inheritance
a) excise duties
l) Income tax
m) customs duties


Activity 13
Enter the missing word
Current income tax
Current income tax - is the amount of tax actually calculated. It is determined based on the value of ____________ ________________. This value is adjusted by the amount of permanent tax liabilities, deferred tax assets and _____________________ _________________ ___________________. Current income tax is calculated as follows: Nominal consumption plus permanent tax liability deferred tax asset ___________ ________

Activity 14
Enter the missing word

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