Accounting, option 1 (VZFEI)

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the last digit of the student Gradebook - 0,1,2 (option 1)

The accounting policies of "World" in the city of 20XX
1. Depreciation of fixed assets straight-line method.
2. The actual cost of acquisition of material is formed on the account 10 "Materials".
3. Cost accounting and calculation of cost of services for the provision of consulting services is organized directly on the account 20 "Primary production".
4. General expenses accounted on account 26 at the end of the reporting period is completely written off the account 90 "Sales".
5. Company "Mir", being the subject of small business, in accordance with the accounting policy does not apply PBU 18/02 .... "

1. On the basis of the assets and liabilities of "Mir" as of January 1, 201X was presented in the Table. 2, make a group of objects of accounting in their composition and placement and sources of education (commitments). The results in Table groups present. 3, 4. 2. Set how change will affect the balance sheet of "Peace" operation in Table. 5. It should be borne in mind that there are four types of changes.
Type changing nature of the change of the balance sheet under the influence of economic operations
I Changes (+, -) in assets
II Changes (+, -) in liabilities
III equal-increase (+) the assets and liabilities
IV of equal decrease (-) of assets and liabilities

In column (10) tab. 5, enter the number of the types of changes listed above. Columns (7) and (9) Table. 5 put down the "+" and / or "-" depending on the nature of the influence exerted by each individual business transaction on the value of balance sheet items. Columns (6) and (8) with the name "Balance Line code" enter the codes of the lines of balance, the data of which will change as a result of individual business transactions.
3. Specify the correspondence accounts of economic activity in the Journal of economic operations (tab. 7).
4. Open the synthetic accounts (see Annex 1), reflecting the opening balances according to balances as of December 1, the 201H (tab. 6)
operation in December, the 201H, determine the pace and balance of the final. 5. Calculate the initial value of the building, put into operation in December, the 201H and destined for its own needs (Appendix 3).
6. Determine the amount of value added tax (VAT) to be reimbursed from the budget adopted for accounting entities, and the amount of income tax for December 201H In order to simplify the task of calculating the tax payments were made in an arbitrary manner.
7. On the basis of the application, as well as copies of the birth certificate submitted by the employee in the accounting department Company "Mir" Astafieva LN, it provides a standard tax deduction in the amount of 400 and 1000 rubles. (For a child under the age of 18 years).
Determine the amount of tax on personal income for each month of the cashier 201H Astafieva LN, filling in the table (Appendix 4). The rest of the staff for personal income tax exemptions for December have not.
8. On the basis of the statement accountant Razina SV for the period from December 20 to December 24, 201H of it granted paid leave of five calendar dney.Opredelite amount of vacation accountant Razina SV (Appendix 5). Settlement period worked out completely
9. On the basis of these accounts, make a trial balance (Appendix 2), the balance sheet at the end of 201H
(Appendix 6) and the profit and loss account for the 201H (Annex 7).

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