The practical task of MEI Accounting accounting

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Content: Сборник практический заданий по Бухгалтерский финансовый учет часть 2.doc 261,5 kB


Exercise 1.
Based on the data given:
1. Draw up a cash account of the enterprise on April 19, 2002.
2. Create accounting entries for these operations.
The balance at the box office on April 10, 2002 in ZAO "Strela" is 25 rubles. 30 kop.
During the day the following operations were performed:
1. Received in the bank from the current account by check E518440 cash on payment
wages in the amount of 110,000 rubles, for the payment of a deposited salary by Degtyareva Т.V. - 2800 rubles. For household needs - 10,000 rubles, for travel expenses - 15,000 rubles.
(receipt order 95).
2. Contributed to the cashier Nosov I.D. The amount of unused reporting amount is 520 rubles. 80 kop.
(receipt order No. 96)
3. Received from AE Korneev. 1200 rubles. 50 copecks. for selling their own products
production (receipt order number 97)
4. A salary of 100,000 rubles was issued from the cash register of the enterprise to workers and employees. on statements from No. 3 (expenditure order No. 130)
5. Previously deposited wages Degtyareva Т.V. - 2800 rub. (Expense Order No. 131)
6. Issued from the cashier Khvostov TP. for travel expenses - 15,000 rubles. (withdrawal slip
No. 132).
Assignment 2.
Based on the above data, compile:
1. Magazine-Order No. 2 and Statement 2 for March 2002.
2. Create accounting entries for March.
1. The balance of funds in the current account as of March 1, 2002 was 28,000 rubles.
2. On March 1, 50500 rubles were received on the settlement account. for the sale of products
3. March 6 received from the settlement account in the cash department of the company 13735 rubles. to pay wages
4. March 6 made the transfer:
- tax on personal income - 2085 rubles.
- in the Federal Budget (Pension Fund) - 28% - 4430 rubles.
- in the social insurance fund - 633 rubles.
- in the fund of compulsory medical insurance - 570 rubles.
5. On March 9, the deposited salary was received from the cashier - 3000 rubles.
6. On March 10, the settlement account received funds for sales of 13,000 rubles.
7. On March 20, it is listed:
- In the budget, value added tax - 3917 rubles.
- Income tax - 2500 rubles.
- advance payment for materials - 25000 rub.
- dividends to shareholders - 8000 rub.
8. On March 21, late payment was received on a settlement account for late payment - 200 rubles.
Activity 3
On the basis of the data, issue a journal-order No. 7 "Settlements with accountable persons" and a statement on
debit of account 71.
In the balance of the reported amounts as of March 1, 2002
- Skvortsov A.M. - 38 rubles. 50 copecks.
- Ivanov P.I. - 50 rubles. business debt
- Petrov SI - 2400 rubles.
March 11 was issued from the box office Skvortsov AM. for household needs 850 rubles. (Expense Order No. 18)
March 12 was issued from the cashier Degtyarev VI. for travel expenses - 3800 rubles. (withdrawal slip
March 16 Skvortsov A.M. has handed over the advance report for the sum 870 rbl. (account 20 - 200 rubles., account 10 -
540 rubles, account 19 - 130 rubles.)
March 17 Skvortsov A.M. introduced into the cashier the balance of the unencumbered accountable amount - 18 rubles. 50
cop. (receipt order number 13 from 17.03)
March 18 Petrov S.I. has handed over the advance report on business trip for the sum of 2520 rbl. (account 26 - 1890
rubles, account 10 - 520 rubles, account 19 - 110 rubles.) Overdelivery on business trip was paid on March 20
(120 rubles the expense order №20)
On March 20, the company´s debt was paid to Ivanov P.I. - 50 rubles. (Expense Order No. 21)

Assignment 4.
In January 2002, the organization purchased equipment that required installation in the amount of 600,000 rubles.
(including VAT - 100,000 rubles). For the delivery of equipment was paid an account of 12,000 rubles. (in
including VAT - 2000 rubles.) The equipment was transferred to the installation and the salary was charged 8000
rub. and a single social tax on the incomes of workers 35.6%. After i

Additional information

Assignment 5.
The commercial director A. Skvortsov. issued a sub-account of 1000 US dollars at the rate of the Central Bank of Russia 31 rubles.
74 kopecks. Three days later, Skvortsov provided an advance report for $ 1,000, but by
rate of 31 rubles. 76 cop.
Write accounting entries for all transactions and calculate the exchange rate difference.

Task 6.
An employee of the organization who has a time wage payment is set at a salary of 17,000 rubles. a month with a five-day working week. The employee has two children of school age. The employee has 6 years of uninterrupted work experience. The amount of the temporary disablement benefit is 80%.
 From May 13 to 26, 2002 (10 days), the employee was sick. The standard of working time in May is 19 working days.
 Calculate the disablement allowance, considering that in Article 15 of the Federal Law of 11.02.2002 No. 17-FZ "On the budget of the Social Security Fund of the Russian Federation", a maximum amount of temporary disability allowance was imposed (for a full calendar month, the amount of the allowance can not be exceed 11700 rubles) and the amount received by him in his hands, given that at the moment his total income did not exceed 20,000 rubles.
Task 7.
The organization has transferred to the supplier of materials an advance payment in the amount of 120,000 rubles. (including VAT 20,000 rubles.) for the materials. A batch of 1000 kg materials was delivered at a price of 120 rubles. for 1 kg including VAT. The accounting policy of the enterprise provides for accounting of materials at discount prices, the cost of this material at discount prices is 95 rubles. for 1 kg.
Reflect this situation with postings (not forgetting to make the posting "the advance payment given earlier").

Task 8.
The organization purchased for 10,000 rubles. in January 2002, a bank bill with a nominal value of 11,000 rubles.
The maturity date is May 25, 2002. The bill was sold on May 10 for 10,800 rubles. The seller determines the income
and expenses for the calculation of income tax on an accrual basis.
Write the acquisitions for the acquisition and sale, and determine the financial result.

Activity 9.
The enterprise begins its activity. The amount of the authorized capital, fixed in the constituent
documents 900 000 rub. The founders contributed as a contribution to the authorized capital:
1. cash - 350 000 rubles.
2. securities for the amount of 150,000 rubles.
3. fixed assets for the amount of 300,000 rubles.
4. The amount of organizational expenses paid by one founder and recognized as a contribution to the charter
capital - 100 000 rubles.
What accounting records should I make?

Task 10.
The organization that carries out production activities keeps records of finished products according to the planned
cost, calculated at the beginning of the month - 16 rubles. for a unit.
1. Materials for 812-00 rubles were released from the warehouse to the main production.
2. At the end of the production cycle 100 units of finished goods are entered in the warehouse.
3. Materials released from the warehouse for the main production - 1200-00 rub.
4. At the end of the production cycle, 200 units of production are credited to the warehouse.
5. Accrued wages to workers - 2000 rubles. and the Unified Social Tax - 35.6%
6. Accrued amortization of fixed assets - 200 rubles.
7. At the end of the month, the actual cost
8. Deviations of the planned cost price from the actual
Determine the actual cost price. Deviations from actual cost and postings for all
economic operations.


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