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Features of accounting, analysis and audit of MEBIK v.1
Content: Билет 01_0011998.doc 62 kB
Description
TICKET 1
1. Economic activity as an object of accounting, analysis and audit
2. OOO ABV additionally issued shares. The issue consisted of 100 shares with a face value of 9800 rubles each. All shares were placed among the founders at a price of 1,300 rubles. Reflect transactions in the accounts of accounting
3. The trade organization bought in April 20XX g. 500 tons of rubble at a price of 384 rubles. for 1 ton (including 18% VAT). Crushed stone was delivered at the expense of the supplier, when registering rubble, a shortage of 8 tons was found. The norms of natural loss of building materials in road transport were approved by the USSR Gossnab decree of June 8, 1987, No. 78. According to this document, for rubble, the standard is 1.3 % of its mass. Reflect transactions in the accounts of accounting.
TICKET 2
1. Types of accounting, analysis and control and their role in the enterprise management system
2. LLC ABV has a refrigerator on its balance sheet. The initial cost of the refrigerator is 42 100 rubles. The amount of accrued depreciation is 14,700 rubles. As of January 1, 20XX, the refrigerator was revalued with a coefficient of 2 (in accordance with market prices). Reflect transactions in the accounts of accounting
3. On the balance of the trade organization there is a complex of industrial equipment. Previously it was not overestimated, the initial value of the property is 478,000,000 rubles, the depreciation accrued on it is 35,400,000 rubles.
According to the report of the independent appraiser, the market value of such equipment is 1
January 20XX is 380,000,000 rubles.
The trade organization compiled a certificate with such data:
1) revaluation ratio =?;
2) the total amount of markdown =?.;
3) the amount by which the initial cost should be reduced =?;
4) the amount by which it is necessary to reduce the accrued depreciation =? Reflect transactions in the accounts of accounting
TICKET 3
1. Forms of accounting for small businesses
2. LLC "ABV" sells commercial equipment for 318,600 rubles. (including 18% VAT). The initial cost of the machine is 130,000 rubles. For this asset, depreciation was accrued in the amount of 45,000 rubles. Reflect transactions in the accounts of accounting
3. In October 20XX, the organization (the committent) wrote out in one copy an invoice with