Theory of Accounting Tests Synergy

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Miscellaneous, requirements, accessories, acceptance certificates, etc. Relate to ...
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accounting documents
exculpatory (executive) documents
combined documents
organizational and administrative documents

Open an account for a bookkeeping account - that means ...
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give it a name and write down the opening balance
read the amount of entries made for the period of debit and credit and determine the final balance
draw a bilateral table in which on the left write “debit”, on the right - “credit”

Organizational-auxiliary documents - this ...
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orders, powers of attorney, instructions
invoices, requirements, credit orders, acts of acceptance
payroll, expense cash warrants

Participation of a materially liable person in the event of a validation of the actual availability of property ...
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not necessary

The accounting method of accounting is ...
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enterprise property safety control
a system of indicators reflecting the property and financial position of the organization at a specific date
information on the financial and economic activities of the organization reflected in accounting
a set of techniques and methods by which or through which the contents of the subject of accounting are disclosed

It’s true that the real-time verification is possible ...
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fixed assets
intangible assets

Errors identified as a result of the verification of the primary document, for reasons of their occurrence are suspected ...
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negligence and overwork
errors when posting to registers
errors in text and numbers
local and transit errors

Lack of one member of the commission for the implementation of the inventory ... to comply with the terms for the acceptance of the results
inventories invalid
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usually can´t
in any case can’t

If the hosted operations account for a positive account for children - this is ... for this account
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expense of funds

The property of the organization as an object of the accounting department includes two groups - ...
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accounts receivable and payable
equity and borrowed capital
non-current and current assets
long-term and short-term liabilities

The control center for the safekeeping of the property of the organization is such a method of accounting, like ...
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double entry

Estimation of the property, acquired for the payment, is carried out ...
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at current market value at the posting date
by summing the actual costs incurred
at actual costs associated with the production of this property

It is imperative to carry out an inventory… annual accounting report.
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at the same time
before drawing up
after drawing up

... related to odd registers
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Payment order
Cash Receipt Order
Application for Letter of Credit
Settlement and payroll
Book of registration of issued powers of attorney
Statement of definition of general expenses

Verification of the first document by form - this ...
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legality of documented operations, logical linking of individual indicators
completeness and correctness of the design of the document, the correctness of filling in the details
the correctness of the calculations in the document

It is not false that it can be used as a unit of calculation ...
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Inventories support ... organizations
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cash ..


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