Gosy Accounting Dept

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Uploaded: 05.12.2012
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1. Balance Sheet: concept, types, structure, content and assessment of articles, information sources, and the procedure for compiling.
2. Accounting and tax accounting regulated by the Tax Code costs: the concept, methods and procedure for documenting and recording in the accounting and tax accounting.
3. Management accounting: the nature, object, objects, value and its place in the information system of the organization.
4. Accounting of income and the sale of imported products: ways to buy imported goods, the formation of the customs value, the actual cost, especially VAT, forms of payment, synthetic accounting.
5. Accounting of settlements with suppliers and contractors: forms of payment, documentation, order write-off of receivables and payables, synthetic and analytical accounting.
6. Accounting, computer processing of receipts and disposals of fixed assets: evaluation of the concept of object inventory, documentation, synthetic and analytical accounting, fixed assets accounting features neinventarnogo character.
7. Tax accounting and its organization: the nature of tax accounting, particularly on account of the individual sections of accounting.
8. The accounting policies: concepts and general principles of formation, variation methods of accounting, tax policy, tax accounting options.
9. Features of accounting the sale of goods (works, services) for export: types of exports of goods (works, services), forms of payment, the formation of the customs value, documentation and recording of the manufacturer and facilitator.
10. Revenue and expenses by activity. Problems of accounting in accordance with the 9/99 and 10/99.
11. The role and purpose of International Financial Reporting Standards (IFRS): the causes, the conditions of occurrence and their composition; tasks, their role in achieving the comparability of financial reporting worldwide harmonization of accounting. Directions of perfection of IFRS.
12. The system of regulatory accounting in Russia, the main tasks and directions of reform.
13. Comparative characteristics of accounting of inventories in accordance with PBU 5/08 "Accounting of inventories" and IAS 2 "Inventories": definition, structure, cost, methods of assessment.
14. Dates, organization and procedure of inventory in wholesale and retail trade, it documented the procedure of recording the results of the inventory.
15. Accounting for foreign currency transactions: the purchase and sale of foreign currency cash transactions in foreign currency, the formation of the authorized capital in foreign currency contributions to the charter capital of a resident company abroad.
16. Accounting for investments in non-current assets: Definition, classification, general methodology and characteristics of cost accounting for the acquisition of fixed assets and construction (contracting and economic way), investments in intangible assets and others.
17. Accounting for revenue from the sale of Russian standards and IFRS. Features of revenue recognition and the recording of.
18. Accounting for the finished product: composition, evaluation, documentation of its motion, the synthetic and analytical account of the finished product and its sale.
19. Accounting for cash on hand have, on settlement and special accounts in banks, its automation using 1C: 8 "Accounting".
20. Accounting for long-term and short-term investments: regulatory concept, classification, initial and subsequent evaluation of their synthetic and analytical accounting.
21. Revenue and expenses: on ordinary activities and other income and expenses.
22. Cost accounting and calculation of cost of production, works and services in the "Standard - cost", "Direct - cost."
23. Accounting for the cost of production: structure and classification system of accounts of costs recording the accounts, the relationship of financial and management accounting on

Additional information

Gosy Accounting, 2011-2012, at 35 questions with answers, MEI, made in Word, it is only part of the gosov of Accounting Online lined all - just not visible in the description of all the issues in the archive !!! Added files: full list of questions by GOSAM and answers in the form of spurs, it is only necessary to cut the sheets, fine print with knees readable.


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