Testing accountants. Test

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Test tasks for the discipline Accounting

for specialty Finance and credit - 080105.65

1. The essence and types of accounting. Subject and method of accounting. Accounting objects

2. Organization of initial observation and documentation. Inventory of property and liabilities. Accounting registers and accounting forms

3. Balance sheet. Accounts and double entry. Relationship between accounting accounts and balance sheet

4. Valuation and costing

5. Legislative regulation of accounting. Accounting principles. Organization of accounting and accounting policies

6. Cash accounting

7. Accounting for settlements with counterparties (debtors, creditors, personnel)

8. Accounting for fixed assets and intangible assets

9. Accounting for inventories

10. Accounting for loans and borrowings

11. Accounting for financial investments

12. Accounting for production costs

13. Accounting for the production and sale of finished products and goods

14. Accounting for financial results

15. Capital accounting

16. Composition, content and procedure for presentation of accounting (financial) statements

17. Goals and principles of management accounting. Organization of management accounting

18. Accounting and control of costs by type, place of origin, responsibility centers

19. Cost accounting and product costing

20. Use of management accounting data for analysis and management decision-making

Topic No. 1. The essence and types of accounting. Subject and method of accounting. Accounting objects

Question #1: The distinctive requirements for operational accounting include...

Possible answers:

1. calculation of averages

2. documentation of all business transactions

3. lack of special service

4. efficiency of obtaining and using data

Question #2:

Possible answers:

1. monetary

2. natural

3. conditionally natural

4. labor

Question #3: One of the main tasks of accounting is...

Possible answers:

1. development of personnel policy

2. drawing up estimates, developing norms and standards

3. preventing negative business results

4. implementation of investment projects

Question #4: The funds of the enterprise that form the subject of accounting are classified according to...

Possible answers:

1. accounting subjects

2. types and placement

3. nomenclature

4. varieties and brands

Question #5: The subject of accounting is...

Possible answers:

1. presence and movement of sources of formation of the organization’s assets

2. the presence and movement of assets, sources of their formation, liabilities and results of the organization’s activities

3. availability and movement of assets as a result of the organization’s activities

4. documentation of all business transactions in the course of the organization’s activities

Question #6: For primary control, monitoring and recording of business transactions in accounting, the method is used...

Possible answers:

1. preparation of financial statements

2. documentation

4. inventory

Question No. 7: External users of accounting information with a direct financial interest include...

Possible answers:

1. tax office

2. investors

3. head of the enterprise

4. state statistics bodies

Question No. 8: In accordance with the Federal Law “On Accounting”, accounting can not be entrusted to...

Possible answers:

1. head of the organization

2. accounting service as a structural unit headed by the chief accountant

3. an accountant added to the staff

4. legal service as a structural unit of the enterprise

Question #9: Assets by source of formation are divided into...

Possible answers:

1. own and borrowed

2. own

3. own and special purpose

4. borrowed

Question No. 10: A continuous, continuous and interconnected reflection of the organization’s economic activities is achieved through the ____________ accounting function.

Possible answers:

1. analytical

2. informational

3. control

4. financial

Question No. 11: The following types of business accounting are used in Russia...

Possible answers:

1. statistical and accounting

2. operational, accounting, financial

3. operational, statistical, accounting

4. accounting, management

Question No. 12: Labor meters are used for...

Possible answers:

1. taking into account the qualitative composition of labor resources

2. analytical accounting of finished product production

3. analytical accounting of labor and its payment

4. synthetic accounting of labor and its payment

Question No. 13: The amount owed by suppliers to an enterprise is called...

Possible answers:

1. distribution obligations

3. accounts payable

4. accounts receivable

Question No. 14: The main one for accounting is the ______________ meter.

Possible answers:

1. natural

2. labor

3. conditionally natural

4. monetary

Question No. 15: Accounting objects are...

Possible answers:

1. assets of the organization used as means of labor

2. assets of the organization used as objects of labor

3. property of the organization, sources of its formation and business operations carried out by the organization in the course of its activities, causing a change in property and sources of their formation

4. sources of formation of the organization’s property

Question No. 16: Accounting performs ______ function in an organization's management system.

Possible answers:

1. communication

2. regulatory

3. informational

4. organizational

Question No. 17: Control over the availability, safety, movement of the organization’s property, the accuracy and timeliness of payments is achieved through _____ accounting.

Possible answers:

1. techniques and methods

2. subjects

4. object

Question No. 18: The main assets of the organization include...

Possible answers:

1. vehicles

2. finished products

3. cash

4. materials

Topic No. 2. Organization of primary observation and documentation. Inventory of property and liabilities. Accounting registers and accounting forms

Question No. 19: The movement of documents from the moment they originate until they are deposited in the archive is called...

Possible answers:

1. document flow

2. grouping

3. checking the form

4. account assignment

Question No. 20: The shortage of goods identified during the inventory is reflected in the accounting entry...

Possible answers:

1. D-t 91 “Other income and expenses” D-t 41 “Goods”

2. Dt 73 "Settlements with personnel for other operations" Dt 41 "Goods"

3. D-t 94 “Shortages and losses of valuables” D-t 41 “Goods”

4. D-t 44 “Sales expenses” D-t 41 “Goods”

Question No. 21: By appearance, accounting registers are divided into...

Possible answers:

1. chess, linear

2. chronological and systematic

3. ledgers, cards, summary sheets

4. synthetic, analytical, combined

Question No. 22: Accounting forms are...

Possible answers:

1. book order

2. automated

3. simplified

4. memorial-magazine

Question No. 23: The initial registration of business facts related to cash transactions is carried out in...

Possible answers:

1. expense cash orders

2. payslips

3. cash book

4. cash receipt orders

Question No. 24: Primary documents are classified according to their purpose into...

Possible answers:

1. executive

2. administrative

3. external

4. accounting clearance

5. internal

Question No. 25: It is allowed to make corrections to the following accounting documents:

Possible answers:

1. payment order

2. receipt order

3. memorial order

4. cash receipt order

Question No. 26: Accounting documents are...

Possible answers:

1. limit fence card

2. certificates

3. overhead distribution sheet

4. cash receipt order

Question No. 27: The results of the property inventory are included in the financial results of the organization’s activities in cases where...

Possible answers:

1. surplus

2. shortages within the limits of natural loss

3. shortages in excess of the norms of natural loss in the absence of perpetrators

4. shortages in excess of the norms of natural loss when identifying the perpetrators

Question No. 28: Accumulative documents are...

Possible answers:

1. limit fence card

2. cash receipt order

3. act of acceptance and transfer of fixed assets

4. time sheet

Question No. 29: Accounts to which the shortage of property can be written off within the limits of natural loss include...

Possible answers:

1. 20 “Main production”

2.44 “Sales expenses”

4. 99 “Profits and losses”

Question No. 30: The accounts to which the shortage of property in excess of the norms of natural loss can be written off include...

Possible answers:

1. 73 “Settlements with personnel for other operations”

2. 99 “Profits and losses”

3. 91 “Other income and expenses”

4. 71 “Settlements with accountable persons”

Question No. 31: Internal documents are...

Possible answers:

1. bank statement

2. advance report

3. limit-fence card

4. writ of execution

5. requirement-invoice???

Question No. 32: Accounting registers are intended for...

Possible answers:

1. systematization of primary accounting data

2. accumulation of credentials

3. primary registration of business facts

4. maintaining statistical records

Question No. 33: Optional details for all primary accounting documents are...

Possible answers:

1. date of document preparation

2. name of the document

3. correspondence of invoices

4. seal of the organization

Question No. 34: The objectives of the property inventory are...

Possible answers:

1. identifying its shortage

2. checking its availability

3. identifying its excess

4. checking its condition

Topic No. 3. Balance sheet. Accounts and double entry. Relationship between accounting accounts and balance sheet

Question No. 35: The business operation of issuing wages to employees from the enterprise’s cash desk causes changes...

Possible answers:

1. on off-balance sheet accounts

2. both in assets and liabilities of the balance sheet

3. only in the liabilities side of the balance sheet

4. only in the balance sheet asset

Question No. 36: The composition of funds by type and placement is...

Possible answers:

1. balance sheet liability

2. balance sheet asset

3. non-current assets

4. current assets

Question No. 37: According to the sources of compilation, balance sheets are distinguished...

Possible answers:

1. inventory, book, general

2. individual, consolidated

3. introductory, current, liquidation

4. inventory, separation

Question No. 38:

1. transferred to reserve capital at the expense of the profit of the reporting year remaining at the disposal of the enterprise

2. issued from the cash register for travel expenses reporting

3. a short-term bank loan is credited to the current account

4. amounts of compensation for material damage recognized by the employee are withheld from wages

Possible answers:

Question No. 39: Establish a correspondence between the types of business transactions and account correspondence.

Possible answers:

1. Dt 84 “Retained earnings (uncovered loss)” Kt 70 “Settlements with personnel for wages”

2. Dt 60 “Settlements with suppliers and contractors” Kt 51 “Settlement accounts”

3. Dt 51 “Current accounts” Kt 50 “Cash desk”

4. Dt 10 “Materials” Kt 60 “Settlements with suppliers and contractors”

Question No. 40: Establish a correspondence between business transactions and types of changes in the balance sheet.

1. personal income tax is withheld from wages

2. materials were released from the warehouse for production needs

3. buyer advances are credited to the current account

4. funds were transferred from the current account to repay tax debts to the budget

Possible answers:

Question No. 41: Establish a correspondence between business transactions and types of changes in the balance sheet.

1. contributions for personal and property insurance are withheld from wages

2. supplier invoices accepted

3. funds were transferred from the current account to repay the debt to the social insurance fund

4. unpaid wages were deposited into the current account from the cash register

Possible answers:

Question No. 42: Establish a correspondence between business transactions and types of changes in the balance sheet.

1. funds were transferred from the current account to repay debts to suppliers for materials

2. wages accrued to production workers

3. finished products released from production are received into the company's warehouse

4. based on the decision of the general meeting of founders, part of the net profit is directed to the payment of bonuses

Possible answers:

Question No. 43:

1. Accounts 01, 04, 10, 41

2. Accounts 02, 05, 42, 81

3. Accounts 60, 62, 71, 73

4. Accounts 80, 82, 83, 86

Possible answers:

1. counter

2. stock

3. calculated

4. inventory

Question No. 44: Establish correspondence between accounts and classification groups.

1. accounts 001, 002, 003, 004, 005, 011

2. accounts 006, 007, 010

3. accounts 008, 009

Possible answers:

1. deposit and property

2. control

3. contingent rights and obligations

Question No. 45: Match individual account groups to their purpose.

1. financial-performance accounts

2. deposit and property accounts, control accounts, conditional rights and obligations

3. counter, transit accounts

4. collection-distribution, budget-distribution, calculation accounts

5. inventory accounts, cash accounts, capital accounts, claims and liabilities

Possible answers:

1. basic

2. matching

3. off-balance sheet

4. regulating

5. operating rooms

Question No. 46: Establish a correspondence between the types of changes in the balance and their essences, expressed in the form of diagrams.

1. passive change

2. active change

3. active-passive change towards decrease

4. active-passive change towards increase

Possible answers:

Topic No. 4. Valuation and costing

Question No. 47: The method of grouping costs and calculating the cost of acquired material assets, manufactured products, work performed, services provided is called...

Possible answers:

1. balance sheet generalization

2. calculation

3. assessment

4. taxation

Question No. 48: The actual cost of purchasing material resources consists of...

Possible answers:

1. purchase price and customs duties

2. purchase price and general business expenses

3. purchase price

4. purchase price and transportation and procurement costs

Question #49: When commissioning, fixed assets are accounted for in accounting at ___________ cost.

Possible answers:

1. fair

2. liquidation

3. residual

4. initial

Question #50: Intangible assets are reflected in the balance sheet at _________ value.

Possible answers:

1. fair

2. residual

3. liquidation

4. market

Question No. 51: Depending on the completeness of inclusion of costs in the cost of production, manufactured products are accounted for ...

Possible answers:

1. full production or reduced cost

2. standard production cost

3. planned cost

4. actual cost

Question #52: The valuation of property manufactured by the organization itself is carried out in the amount of...

Possible answers:

1. actual manufacturing costs

2. direct manufacturing costs minus indirect costs

3. actual production costs minus VAT

4. direct manufacturing costs

Question #53: Indirect costs mean...

Possible answers:

1. costs associated with the production of a specific type of product

2. material and labor costs

3. costs associated with the production of several types of products, management and maintenance of production

4. costs of packaging finished products

Question No. 54: Property transferred for safekeeping is assessed at _________ value.

Possible answers:

1. negotiable

2. initial

3. restorative

4. residual

Question #55: Depending on the time of compilation, calculations are divided into...

Possible answers:

1. preliminary and subsequent

2. regulatory and design

3. constants and variables

4. estimates and subsequent

Question No. 56: The method of monetary expression of the property and obligations of an organization by summing up costs for their reflection in accounting and reporting is called ...

Possible answers:

1. assessment

2. grouping

3. calculation

4. taxation

Question No. 57: Based on the time of compilation, the following types of calculations are distinguished...

Possible answers:

1. predicted, optimal, actual

2. optimal, actual

3. planned, normative, actual

4. normative, factual

Question #58: Finished products are assessed in accounting and reporting according to _______________.

Possible answers:

1. standard production cost

2. actual or standard production cost

3. market value

4. actual cost

Question #59: Indirect costs include...

Possible answers:

1. product packaging costs

2. general business expenses

3. auxiliary production costs

4. materials released into main production

Question No. 60: Valuation at replacement cost is used in accounting for...

Possible answers:

1. currency

2. financial investments

3. fixed assets

4. inventories

Topic No. 5. Legislative regulation of accounting. Accounting principles. Organization of accounting and accounting policies

Question No. 61: The set of accounting methods adopted by an organization is called...

Possible answers:

1. synthetic accounting

2. accounting policy

3. financial statements

4. analytical accounting

Question #62: The assets and liabilities of an organization exist separately from the assets and liabilities of the owners of this organization according to the principle...

Possible answers:

1. going concern

2. prioritizing content over form

3. property separation

4. temporary certainty of the facts of economic activity

Question No. 63: The enterprise must operate over a long period of time according to the principle...

Possible answers:

1. priority of content over form

2. property separation

3. temporary certainty of the facts of economic activity

4. going concern

Question No. 64: In the technical aspect of the accounting policy for inventory of property and liabilities, the following is indicated:

Possible answers:

1. procedure for writing off general business expenses

3. how many inventories need to be carried out during the year?

4. procedure for calculating depreciation on fixed assets

Question No. 65: Information about...

Possible answers:

1. procedure for conducting an inventory of assets

2. working chart of accounts

3. methods of asset valuation

4. methods of depreciation of non-current assets

Question #66: Changes to accounting policies are permitted in the following cases...

Possible answers:

1. reliable submission of information to statistical authorities

2. development by the organization of new methods of accounting

3. changes in Russian legislation or accounting regulations

4. significant changes in the conditions of the organization’s activities

5. less labor intensive document flow

Question No. 67: It is correct to state that in the disclosure of accounting policies...

Possible answers:

1. information on methods of asset valuation is essential

2. information about the working chart of accounts is essential

3. information on methods of depreciation of non-current assets is not significant

4. information on the procedure for conducting an inventory of assets is not significant

Question #68: The accounting policy of an organization is understood as a set of ____________ facts of economic activity.

Possible answers:

1. techniques for compiling turnover sheets and reflecting

2. Double entry accounts for display

3. final generalization

4. cost observation

5. primary observation and current grouping

Question #69: The newly created organization draws up its chosen accounting policy...

Possible answers:

1. no later than 90 days from the date of state registration

2. before the first publication of financial statements

3. no later than 180 days from the date of state registration

4. no later than 30 days from the date of state registration

Question No. 70: Methods for assessing inventories when they are released into production and otherwise disposed of are...

Possible answers:

1. FIFO method???

2. at the cost of each unit

3. LIFO method

4. moving average method

5. at average cost

Question No. 71: Accounting methods include...

Possible answers:

1. grouping and assessing facts of economic activity

2. ways of presenting information

3. methods of initial observation

4. repayment of asset value

5. grouping of the accounting register system

Question No. 72: The statements that the accounting policy ______ established by the accounting regulations 1/2008 are correct.

Possible answers:

1. formed based on assumptions

2. enforces restrictions

3. Ensures compliance

4. formed based on the list of its elements

Question No. 73: The main requirements for accounting are...

Possible answers:

1. reflection of business transactions in Russian currency

2. reflection of business transactions in foreign currency

3. mandatory compliance with the adopted accounting policies throughout the year

4. provision of registers to the founders of the organization

5. keeping records of the organization’s property and obligations

Question No. 74: Accounting Regulation 1/2008 “Accounting Policy of the Organization” introduces requirements...

Possible answers:

1. property separation

2. going concern

3. priority of content over form

4. diligence

Question No. 75: Essential for disclosing accounting policies in financial statements is information about...

Possible answers:

1. methods of calculating depreciation of non-current assets

2. methods of asset valuation

3. working chart of accounts

4. procedure for conducting an inventory of assets

Question No. 76: Accounting policies include ___________ and __________ aspects.

Possible answers:

1. methodical

2. cost

3. organizational

4. technical

5. investment

Question No. 77: The methods of calculating depreciation for fixed assets are...

Possible answers:

1. reducing balance method

2. nonlinear

3. method of writing off the cost in proportion to the wages of production workers

4. linear method

5. method of writing off cost in proportion to the volume of products (works)

Question No. 78: Work in progress can be assessed based on...

Possible answers:

1. the amount of wages of production workers

2. actual production cost

3. cost of materials supplied for production of products

4. direct cost items (materials, wages, social insurance contributions)

Topic No. 6. Cash accounting

Question No. 79:

Possible answers:

1. the head of the organization in agreement with the chief accountant

2. founder of the organization

3. legislation of the Russian Federation

Question No. 80: Positive exchange rate differences on foreign currency accounts are reflected in the accounting entry...

Possible answers:

1. D-t 52 “Currency accounts” K-t 90 “Sales”

2. Dt 52 “Currency accounts” Kt 84 “Retained earnings”

3. D-t 52 “Currency accounts” D-t 99 “Profits and losses”

4. D-t 52 “Currency accounts” D-t 91 “Other income and expenses”

Question No. 81: To control the completeness and correctness of the cashier’s cash register operations, they use...

Possible answers:

1. cash book

2. journal of registration of incoming and outgoing cash documents

3. incoming and outgoing cash orders

4. journal-order No. 1 and statement No. 1

Question No. 82: Cash transactions are operations carried out by an organization in cash with...

Possible answers:

1. individuals

2. individuals and legal entities

3. legal entities

4. tax authorities

Question No. 83: The right to sign documents documenting business transactions involving cash flows is granted...

Possible answers:

1. founders of the organization

2. chief accountant

3. to the manager

4. to the head of the organization and chief accountant

Question No. 84: Cash payments between legal entities are made within 100 thousand rubles per...

Possible answers:

1. two transactions

2. five transactions

3. every transaction

4. three transactions

Question No. 85: The announcement for a cash contribution consists of _______ parts.

Possible answers:

4. four

Question No. 86: The receipt of funds in transit to the organization's current account is reflected by the entry...

Possible answers:

1. Dt 51 “Current accounts” Kt 55 “Special accounts in banks”

2. Kit 55 “Special accounts in banks” Kit 650 “Cash desk”

3. Dt 51 “Current accounts” Kt 57 “Transfers on the way”

4. D-t 52 “Currency accounts” K-t 51 “Currency accounts”

Question No. 87: The cash balance limit is set...

Possible answers:

1. legislation of the Russian Federation

2. founder of the organization

3. the head of the organization in agreement with the chief accountant

4. by the servicing bank in agreement with the head of the organization

Question No. 88: The cash book is...

Possible answers:

1. analytical accounting register

2. primary document

3. accounting reporting form

4. synthetic accounting register

Question No. 89: Cash paid to the supplier from the current account for the goods is reflected in the accounting entry...

Possible answers:

1. D-t 50 "Cash" D-t 60 "Settlements with suppliers and contractors"

2. D-t 60 “Settlements with suppliers and contractors” K-t 51 “Settlement accounts”

3. Dt 51 “Settlement accounts” Kt 60 “Settlements with suppliers and contractors”

4. D-t 62 “Settlements with buyers and customers” K-t 50 “Cash desk”

Question No. 90: The organization has the right to open bank accounts in...

Possible answers:

1. number of two

2. number of three

3. unlimited quantities

4. quantity of one

Question No. 91: The bulk of cash in the cash desk comes from the current account for...

Possible answers:

1. purchase of working capital

2. settlements with legal entities

3. purchase of fixed assets

4. salary payments

Question No. 92: A prerequisite for conducting a cash register check is…

Possible answers:

1. presence of a cashier

2. complete coverage of documents

3. surprise

4. speed

Question No. 93: Funds placed in banks for a strictly specified period, the duration of which is determined by an increased interest rate, are classified as...

Possible answers:

1. letters of credit

2. credit cards

3. target accounts

4. deposits

Question No. 94: The letter of credit is intended only for settlements with _________ recipient(s) of funds.

Possible answers:

4. four

Question No. 95: For the amount of the letter of credit issued at the expense of one’s own funds, an accounting entry is made D-t 55 “Special accounts in banks” K-t ...

Possible answers:

1. 50 "Cash desk"

2. 58 “Financial investments”

3. 57 “Translations on the way”

4. 51 “Current accounts”

Topic No. 7. Accounting for settlements with counterparties (debtors, creditors, personnel)

Question No. 96: A credit institution's claim for an amount erroneously debited from the current account is reflected in an accounting entry...

Possible answers:

1. D-t 76 “Settlements with various debtors and creditors” K-t 51 “Settlement accounts”

2. D-t 51 “Current accounts” D-t 99 “Profits and losses”

3. D-t 94 “Shortages and losses from damage to valuables” K-t 10 “Materials”

4. D-t 91 “Other income and expenses” D-t 51 “Current accounts”

Question No. 97: The accrual of wages to an employee engaged in repairing defects is reflected in the accounting entry...

Possible answers:

1. D-t 70 “Settlements with personnel for wages” K-t 50 “Cash desk”

2. D-t 28 “Defects in production” K-t 70 “Settlements with personnel for wages”

3. D-t 20 “Main production” K-t 70 “Settlements with personnel for wages”

Question No. 98: The write-off of VAT on acquired material assets to reduce debt to the budget is reflected in the accounting entry...

Possible answers:

1. Dt 68 “Calculations for taxes and fees” Kt 19 “Value added tax on acquired material assets”

2. D-t 69 “Calculations for social insurance and security” K-t 51 “Current accounts”

3. D-t 19 “Value added tax on acquired material assets” K-t 60 “Settlements with suppliers and contractors”

Question No. 99: Employees may be required to work on weekends and non-working holidays in the following cases...

Possible answers:

1. when carrying out temporary work on the repair and restoration of mechanisms

2. to prevent an industrial accident or eliminate the consequences of accidents and disasters

3. at the request of the organization’s management

4. to prevent accidents, destruction or damage to property

5. to perform unforeseen work, the urgency of which determines the future normal operation of the enterprise

Question No. 100: In the amount of 1/12 for each month of the billing period, when determining the average salary,…

Possible answers:

1. long service reward

2. compensation payments provided for in the employment contract

3. remuneration based on the results of work for the year

4. compensation for unused vacation

Question No. 101: Part-time working hours are established by agreement between the employee and the employer at the request of...

Possible answers:

1. pregnant woman

2. a person caring for a sick family member

3. employees under 18 years of age who are students of educational institutions

4. workers engaged in work with harmful or dangerous working conditions

5. one of the parents with a child under 14 years of age

Question #102: The main production accounting documents are...

Possible answers:

1. route sheets (maps)

2. work order

3. work acceptance certificates

4. Cumulative statements of output per shift (month)

5. time sheet

Question No. 103: The payroll includes...

Possible answers:

1. payment for time worked

2. payment for unworked time

3. payment of benefits under writs of execution

4. payment of temporary disability benefits

5. one-time incentive and other payments

Question No. 104: Payroll is calculated in...

Possible answers:

1. payslip

2. payroll

3. Payroll

4. personal account

Question No. 105: The right to professional tax deductions are...

Possible answers:

1. individual entrepreneurs without forming a legal entity

3. medical workers

4. private notaries

5. employees with more than 10 years of work experience

Question No. 106: With a tariff system of remuneration, wages are calculated depending on...

Possible answers:

2. types of labor and their significance

3. complexity (qualification) of labor

4. qualification coefficient or labor participation coefficient

5. final results of the work of the entire team

Question No. 107: Additional salary includes...

Possible answers:

1. payment for the time spent performing state and public duties

2. payments for the purchase of agricultural products

3. retirement benefit

4. payment of preferential hours for teenagers

5. payment for next vacations

Question No. 108: The insurance period includes the following periods...

Possible answers:

1. other activities during which the citizen was subject to compulsory social insurance in case of temporary disability

2. part-time activities

3. military service or training

4. work of the insured person under an employment contract

Question #109: Social payments include...

Possible answers:

1. pension supplements for employees working in the organization

2. amounts issued as a loan for housing construction

3. one-time insurance payments

4. payment for travel packages

5. one-time benefits to retiring labor veterans

Question No. 110: The organization’s obligations to pay staff give rise to a number of the following obligations...

Possible answers:

1. taxpayer for the unified social tax

2. executor of applications of third parties for recovery in their favor

3. executor of decisions of the work collective on bonuses

4. tax agent for withholding personal income tax from wages

Question No. 111: Remuneration for work of various qualifications is made as follows...

Possible answers:

1. inter-grade difference is paid

2. at prices for work of higher qualifications

3. a fixed bonus is paid by agreement with management

4. according to the prices of the work he performs

5. according to the price of work of lower qualifications

Question No. 112: From the first day, temporary disability benefits are paid from the social insurance fund in cases...

Possible answers:

1. employees who have adopted a child under 3 months of age

2. the need to care for a sick family member

3. follow-up treatment in sanatorium-resort institutions located on the territory of the Russian Federation

4. women before maternity leave

5. quarantine of the insured person or quarantine of a child under 7 years of age

Question No. 113: Not subject to personal income tax...

Possible answers:

1. maternity benefit

2. unemployment benefits

3. amounts of one-time financial assistance

4. temporary disability benefit

Question No. 114: Social accident insurance benefits include...

Possible answers:

1. temporary disability benefit

2. one-time insurance payments

3. payment of additional expenses for the rehabilitation of workers

4. compensation and social benefits

5. salary supplements

Topic No. 8. Accounting for fixed assets and intangible assets

Question No. 115: Excess fixed assets identified during inventory are accounted for as an accounting entry...

Possible answers:

1. D-t 01 “Fixed assets” D-t 08 “Investments in non-current assets”

2. D-t 01 “Fixed assets” D-t 99 “Profits and losses”

3. D-t 01 "Fixed assets" D-t 91 "Other income and expenses"

4. Dt 01 "Fixed assets" Kt 02 "Depreciation of fixed assets"

Question #116: The receipt of fixed assets contributed by the founders as a contribution to the authorized capital of the organization is reflected in the accounting entry...

Possible answers:

1. D-t 01 “Fixed assets” K-t 80 “Authorized capital”

2. D-t 08 “Investments in non-current assets” K-t 80 “Authorized capital”

3. D-t 08 “Investments in non-current assets” K-t 75 “Settlements with founders”

4. D-t 01 “Fixed assets” K-t 75 “Settlements with founders”

Question No. 117: The write-off of the residual value of fixed assets upon disposal is reflected in the accounting entry...

Possible answers:

1. D-t 91 “Other income and expenses” D-t 01 “Fixed assets”

2. D-t 99 "Profits and losses" D-t 01 "Fixed assets"

3. Dt 02 “Depreciation of fixed assets” Kt 01 “Fixed assets”

4. D-t 80 "Authorized capital" D-t 01 "Fixed assets"

Question No. 118: The commissioning of a fixed asset object is formalized...

Possible answers:

1. delivery note

2. invoice for internal movement

3. limit-fence card

4. acceptance certificate

Question No. 119: Establish a correspondence between accounting entries for accounting of fixed assets and the primary documents on the basis of which they are made.

Possible answers:

1. invoice

2. supplier invoice

3. acceptance certificate

Question No. 120: Establish a correspondence between expense types for fixed assets and transactions.

1. Acquisition

2. Third party repair

3. Third party liquidation services

Possible answers:

1. D 91 “Other income and expenses” K 60 “Settlements with suppliers and contractors”

2. D 08 “Investments in non-current assets” K 60 “Settlements with suppliers and contractors”

3. D 23 “Auxiliary production” K 60 “Settlements with suppliers and contractors”

Question No. 121:

1. D 60 “Settlements with suppliers and contractors” K 51 “Settlement accounts”

2. D 01 “Fixed assets” K 08 “Investments in non-current assets”

3. D 19 “VAT on purchased assets” K 60 “Settlements with suppliers and contractors”

Possible answers:

Question No. 122: Establish a correspondence between the results of the subsequent revaluation of fixed assets and the postings.

1. Markdown

2. Write-off of the previous revaluation

3. Decrease in depreciation as a result of revaluation

Possible answers:

1. D 84 “Retained earnings (uncovered loss) K 01 “Fixed assets”

2. D 83 “Additional capital” K 84 “Retained earnings (uncovered loss)”

3. D 02 “Depreciation of fixed assets” K 84 “Retained earnings (uncovered loss)”

Question No. 123: Establish a correspondence between accounts for the availability of property and its purpose.

1.account 01 “Fixed assets”

2. account 03 “Profitable investments in material assets”

3. account 41 “Goods”

Possible answers:

1. for own production consumption

2. for resale

3. for temporary use

Question No. 124: Establish a correspondence between the transactions for the acquisition of a fixed asset, the contractual value of which is 413,000 rubles. including VAT 18%, and their amounts.

1. D 01 “Fixed assets” K 08 “Investments in non-current assets”

2. D 60 “Settlements with suppliers and contractors” K 51 “Settlement accounts”

3. D 19 “VAT on purchased assets” K 60 “Settlements with suppliers and contractors”

Possible answers:

Question No. 125: Match payroll expense groups to transactions.

1. Construction of the structure on our own

2. Elimination of completely worn-out equipment

3. Computer repair

Possible answers:

1. D 91 “Other income and expenses” K 70 “Settlements with personnel for wages”

2. D 08 “Investments in non-current assets” K 70 “Settlements with personnel for wages”

3. D 23 “Auxiliary production” K 70 “Settlements with personnel for wages”

Question No. 126: Establish a correspondence between the amounts of transactions for the sale of a fixed asset, the initial cost of which is 200,000 rubles, accumulated depreciation is 20%, and the contractual value is 354,000 rubles. including VAT 18%, and postings.

Possible answers:

1. D 91 “Other income and expenses” K 68 “Calculations for taxes and fees”

2. D 91 “Other income and expenses” K 99 “Profits and losses”

5. D 02 “Depreciation of fixed assets” K 01 “Fixed assets”

Question No. 127: Establish a correspondence between the amounts of operations for the liquidation of a fixed asset, the replacement cost of which is 800,000 rubles, accumulated depreciation is 90%, the amount of revaluation is 16,000 rubles, the cost of incoming assets is 30,000 rubles, and the transactions.

Possible answers:

1. D 83 “Additional capital” K 84 “Retained earnings (uncovered loss)”

2. D 10 “Materials” K 91 “Other income and expenses”

3. D 02 “Depreciation of fixed assets” K 01 “Fixed assets”

4. D 91 “Other income and expenses” K 99 “Profits and losses”

5. D 91 “Other income and expenses” K 01 “Fixed assets”

Question #128: Establish a correspondence between the duration of the depreciation period in the reporting year and the fixed assets introduced and written off during this year.

Possible answers:

1. 4 months

2. 8 months

3. 9 months

Question No. 129: Establish a correspondence between the method of valuing an object of non-current assets and the method of obtaining it.

1. amount of actual expenses

2. market value

3. agreed monetary value

Possible answers:

1. contribution to the authorized capital account

2. receipt under a gift agreement

3. purchase for a fee

Question No. 130: Establish a correspondence between business transactions when selling fixed assets and accounting records.

1. write-off of residual value

2. reflection of the contract value

3. profit from sale

4. loss on sale

Possible answers:

1. D 76 “Settlements with various debtors and creditors” K 91 “Other income and expenses”

3. D 91 “Other income and expenses” K 99 “Profits and losses”

4. D 91 “Other income and expenses” K 01 “Fixed assets”

Question No. 131: Establish a correspondence between the amounts of operations for the liquidation of a fixed asset, the initial cost of which is 600,000 rubles, accumulated depreciation of 80%, liquidation costs of 10,000 rubles, and the postings.

Possible answers:

1. D 02 “Depreciation of fixed assets” K 01 “Fixed assets”

2. D 99 “Profits and losses” K 91 “Other income and expenses”

3. D 91 “Other income and expenses” K 70 “Settlements with personnel for wages”

4. D 91 “Other income and expenses” K 01 “Fixed assets”

Topic No. 9. Accounting for inventories

Question No. 132: The posting of materials received free of charge is reflected in the accounting entry...

Possible answers:

1. D-t 10 “Materials” K-t 99 “Profits and losses”

2. D-t 10 “Materials” K-t 98 “Deferred income”

3. D-t 10 “Materials” K-t 75 “Settlements with founders”

4. D-t 10 “Materials” K-t 91 “Other income and expenses”

Question No. 133: Materials not owned by the organization are ____________.

Possible answers:

1. taken into account on account 10 “Materials”

2. not taken into account

3. accounted for in an off-balance sheet account

4. taken into account in account 97 “Deferred expenses”

Question No. 134: Shortages identified during the inventory of materials are reflected in the debit of the account...

Possible answers:

1. 14 "Reserves for reduction in the value of material assets"

2. 94 "Shortages and losses from damage to valuables"

3. 73 "Settlements with personnel for other operations"

4. 76 "Settlements with various debtors and creditors"

Question No. 135: Change in the actual cost of materials accepted for accounting...

Possible answers:

1. carried out when their market value increases

2. is carried out in cases provided for by the accounting policy

3. not produced

4. produced when their market value decreases

Question No. 136: It is mandatory to take inventory of materials when...

Possible answers:

1. liquidation of the organization

2. release of materials to correct defects

3. sale of materials to employees of the organization

4. free supply of materials

Question No. 137: The accounting price is understood as a conditional estimate of the cost of materials, established ___________ for a certain period of time.

Possible answers:

1. higher organization

2. Ministry of Finance of the Russian Federation

3. tax office

4. independently organized

Question No. 138: The write-off of materials for the development of new types of products is reflected by the entry...

Possible answers:

3. Kit 10 “Materials” Kit 20 “Main production”

4. D-t 86 “Targeted financing” K-t 10 “Materials”

Question #139: The primary document for posting materials is...

Possible answers:

1. invoice

2. limit-fence card

3. warehouse card

4. invoice

Question No. 140: Account 42 “Trade margin” is used if a retail enterprise accounts for goods on account 41 “Goods” according to ...

Possible answers:

1. actual cost

2. purchase prices

3. sales prices

4. book value

Question No. 141: Inventories include...

Possible answers:

1. fixed assets and intangible assets

2. work in progress

3. raw materials, materials, fixed assets

4. raw materials, goods, finished products

Question #142: Acceptance of materials received by the organization without accompanying documents is formalized...

Possible answers:

1. power of attorney

2. act of acceptance of materials

3. invoice

4. invoice for materials release

Question No. 143: When registering materials at accounting prices using account 15 “Procurement and acquisition of material assets,” an entry is made in accounting D-t 10 “Materials” K-t ...

Possible answers:

2. 62 “Settlements with buyers and customers”

3. 15 “Procurement and acquisition of material assets”

4. 16 “Deviation in the cost of material assets”

Question No. 144: The release of materials to eliminate the consequences of natural disasters is reflected in the entry...

Possible answers:

1. D-t 97 “Future expenses” K-t 10 “Materials”

2. Dt 10 “Materials” Kt 91 “Other income and expenses”

3. D-t 10 “Materials” K-t 99 “Profits and losses”

4. D-t 99 “Profits and losses” D-t 10 “Materials”

Question No. 145: The main goals of inventory inventory include identifying ____________ materials.

Possible answers:

1. facts of theft

2. the need to purchase a new batch

3. accounting discrepancies

4. actual availability

Question No. 146: Shortage materials identified during the inventory are reflected in the entry D-t _________ K-t 10 “Materials”.

Possible answers:

1. 60 “Settlements with suppliers and contractors”

2. 91 “Other income and expenses”

3. 14 “Reserves for reduction in the value of material assets

4. 94 “Shortages and losses from damage to valuables”

Question No. 147: During the reporting year, for each group (type) of inventories, __________ method (a) of assessment is used.

Possible answers:

Question #148: The basis for the creation of several working inventory commissions is...

Possible answers:

1. frequent cases of detection of theft of inventories

2. industry specifics

3. the need to generate operational accounting information

4. large volume of work for simultaneous inventory taking

Question #149: The debit of account 15 is used to accumulate information about (about) ...

Possible answers:

1. reserves created for reducing the cost of materials

2. incurred transportation and procurement costs

3. cost of materials capitalized at accounting prices

4. accumulated differences between the accounting price and the actual cost of materials

Topic No. 10. Accounting for loans and borrowings

Question No. 150: Repayment of debt to a supplier using short-term loan funds is reflected in the accounting entry...

Possible answers:

1. Dt 51 “Current accounts” Kt 67 “Calculations for long-term loans and borrowings”

2. D-t 66 “Settlements for short-term loans and borrowings” K-t 51 “Current accounts”

3. Dt 60 “Settlements with suppliers and contractors” Kt 66 “Settlements for short-term loans and borrowings”

4. D-t 60 “Settlements with suppliers and contractors” K-t 51 “Settlement accounts”

Question No. 151: Credits and borrowings are accepted for accounting as part of...

Possible answers:

1. accounts receivable

2. accounts payable

3. cash

4. non-current assets

Question No. 152: The transfer of long-term debt to short-term debt is carried out at the moment when there are ________ days left before the repayment of the principal amount of the debt.

Possible answers:

Question No. 153: Short-term debt is considered to be debt on received loans and borrowings, the repayment period of which does not exceed _____ months.

Possible answers:

Question No. 154: The receipt of loans and borrowings is reflected by postings...

Possible answers:

1. Dt 51 “Current accounts” Kt 66 “Settlements for short-term loans and borrowings”

2. Dt 51 “Current accounts” Kt 67 “Settlements for long-term loans and borrowings”

3. Dt 66 “Settlements for short-term loans and borrowings” Kt 51 “Settlement accounts”

4. Dt 67 “Settlements for long-term loans and borrowings” Kt 51 “Settlement accounts”

Question No. 155: Raising borrowed funds is...

Possible answers:

1. issue and sale of bonds

2. providing a loan to another organization

3. receipt of a bill of exchange when paying for products sold

4. obtaining a loan from a bank

Question #156: The issuance by an organization of a bill of exchange in payment to the supplier for the purchased goods is reflected in the account...

Possible answers:

1. 67 “Calculations for short-term loans and borrowings” in credit

2. 66 “Calculations for short-term loans and borrowings” in credit

3. 58 “Financial investments” in a loan

4. 58 “Financial investments” in debit

Question No. 157: The borrower's debt for received loans and credits in accounting is divided into...

Possible answers:

1. short-term and overdue

2. short-term and long-term

3. urgent and short-term

4. long-term and overdue

Topic No. 11. Accounting for financial investments

Question No. 158: Providing a loan to other organizations by transferring funds from a current account is reflected in an accounting entry...

Possible answers:

1. D-t 58 "Financial investments" D-t 50 "Cash"

2. D-t 58 "Financial investments" D-t 51 "Current accounts"

3. D-t 58 “Financial investments” D-t 76 “Settlements with various debtors and creditors”

4. D-t 50 "Cash" D-t 58 "Financial investments"

Question #159: By the time the bonds are redeemed, their book value should be equal to...

Possible answers:

1. market value

2. actual acquisition costs minus the amount of accumulated coupon income

3. face value

4. actual acquisition costs

Question No. 160: The transfer of finished products as a contribution to the authorized capital of another organization is reflected in the accounting entry...

Possible answers:

1. D-t 51 “Settlement accounts” K-t 76 “Settlements with various debtors and creditors”

3. D-t 58 “Financial investments” D-t 91 “Other income and expenses”

4. D-t 76 “Settlements with various debtors and creditors” K-t 58 “Financial investments”

Question No. 161: The creation of a reserve for the impairment of financial investments is reflected in the accounting entry...

Possible answers:

1. D-t 59 “Reserves for impairment of investments in securities” K-t 91 “Other income and expenses”

2. D-t 91 “Other income and expenses” D-t 58 “Financial investments”

3. D-t 91 “Other income and expenses” D-t 59 “Reserves for impairment of investments in securities”

4. D-t 58 “Financial investments” D-t 91 “Other income and expenses”

Question No. 162: Match the transactions associated with the availability of purchased debt securities with the transactions.

1. Reflection of the excess of the nominal value over the original

2. Receipt of the amount of income due from the issuer

3. Accrual of income due under the contract

Possible answers:

1. D 51 “Current accounts” K 76 “Settlements with various debtors and creditors”

2. D 58 “Financial investments” K 91 “Other income and expenses”

3. D 76 “Settlements with various debtors and creditors” K 91 “Other income and expenses”

Question No. 163: Establish a correspondence between the concepts used in accounting for financial investments and their application.

1. Initial assessment

2. Follow-up assessment

3. Impairment

Possible answers:

1. when accepting assets for accounting

2. presence of signs of a sustainable decline in the value of investments

3. to adjust the accounting value

Question No. 164: Establish a correspondence between transactions related to the availability of purchased bonds and transactions.

1. Write-off of the excess of the original cost over the nominal value

2. Accrual of income due

3. Receipt of the amount of income from the issuer

Possible answers:

1. D 76 “Settlements with various debtors and creditors” K 91 “Other income and expenses”

2. D 76 “Settlements with various debtors and creditors” K 58 “Financial investments”

3. D 51 “Settlement accounts” K 76 “Settlements with various debtors and creditors”

Question No. 165: Establish a correspondence between business transactions with financial investments and postings.

1. Accrued income from investments

2. A provision for impairment has been created

3. Reduced initial cost of investment

Possible answers:

1. D 76 “Settlements with various debtors and creditors” K 58 “Financial investments”

2. D 91 “Other income and expenses” K 59 “Provisions for impairment of financial investments

3. D 76 “Settlements with various debtors and creditors” K 91 “Other income and expenses”

Question #166: Establish a correspondence between the purpose of the amounts transferred by the organization and the accounting entries.

1. Interest-free loan to another organization

2. Interest on the use of a previously received loan

3. Loan with the right to receive interest

Possible answers:

1. D 66 “Settlements for short-term loans and borrowings” K 51 “Current accounts”

2. D 76 “Settlements with various debtors and creditors” K 51 “Settlement accounts”

3. D 58 “Financial investments” K 51 “Current accounts”

Question No. 167: Establish a correspondence between situations of disposal of financial investments and the methods used to assess their value.

1. Loans provided to other organizations

2. Securities whose market value is not determined

3. Securities whose market value can be determined

Possible answers:

1. current market value

2. initial cost of each unit

3. average initial cost

Question #168: Establish a correspondence between the types of value of financial investments and their content.

1. Current market

2. Discounted

3. Calculated

Possible answers:

1. characterizes the future value of investments made in the present

2. price calculated by the organizer of trading on the securities market

3. reflects the amount of sustainable decline in the book value of investments

Question No. 169: Establish a correspondence between the methods of determining the initial cost of securities and the situations in which they were received.

1. The amount of money at which they can be sold

2. Their market value

3. Market price calculated by the auction organizer

Possible answers:

1. free receipt in the absence of their quotation on the market

2. free receipt of securities quoted on the market

3. in payment for transferred assets

Question No. 170: Establish a correspondence between the situation of receiving securities and the method of determining their initial value.

1. In payment for transferred assets, the value of which cannot be determined

2. In payment for assets to be transferred

3. Free receipt of securities traded on the securities market

Possible answers:

1. the cost at which similar securities are purchased under comparable circumstances

2. market price calculated by the auction organizer

3. the cost of assets established by the organization based on the price usually used for similar assets

Question No. 171: Establish a correspondence between a group of financial investments and the type of their possible subsequent assessment.

1. Debt securities, the market value of which is determined

2. Debt securities whose market value cannot be determined

3. Loans provided

Possible answers:

1. face value

2. initial cost

3. current market value

Topic No. 12. Accounting for production costs

Question No. 172: The cost of irreparable defects identified in the main production shops is reflected in the accounting entry...

Possible answers:

1. D-t 28 “Defects in production” K-t 23 “Auxiliary production”

2. D-t 20 “Main production” K-t 23 “Auxiliary production”

3. Kit 20 “Main production” Kit 28 “Defects in production”

4. D-t 28 “Defects in production” K-t 20 “Main production”

Question No. 173: Accounting entry D-t 25 “General production expenses” K-t 96 “Reserve for future expenses and payments” means ...

Possible answers:

3. write-off of losses from defects

4. write-off of expenses for the development of new types of products

Question No. 174: The value of work in progress at the beginning or end of the period shows the account balance...

Possible answers:

1. 26 "General business expenses"

2. 28 "Defects in production"

3. 25 "General production expenses"

4. 20 "Main production"

Question No. 175: The cost of defects identified in the main production shops is reflected in the accounting entry...

Possible answers:

1. Kit 20 “Main production” Kit 28 “Defects in production”

2. D-t 28 “Defects in production” K-t 23 “Auxiliary production”

3. D-t 28 “Defects in production” K-t 20 “Main production”

4. D-t 20 “Main production” K-t 23 “Auxiliary production”

Question No. 176: Provide a list of the main methods for accounting for production costs and calculating production costs.

Possible answers:

1. normative, custom-made, process-by-process

2. normative, custom-made, direct costing, process-by-process, step-by-step

3. normative, custom-made, sub-divided

4. normative, direct costing, actual

Question No. 177: The wages accrued to the main workers are classified as _____________ expenses.

Possible answers:

2. unproductive

3. general economic

4. general production

Question #178: The capitalization of semi-finished products of own production is reflected in the accounting entry...

Possible answers:

1. Kit 20 “Main production” Kit 21 “Semi-finished products of own production”

2. D-t 21 “Semi-finished products of own production” K-t 70 “Settlements with personnel for wages”

3. Kit 10 “Materials” Kit 20 “Main production”

4. Unit 21 “Semi-finished products of own production” Unit 20 “Main production”

Question #179: The calculation of wages for workers in auxiliary production is reflected in the accounting entry...

Possible answers:

1. D-t 20 “Main production” K-t 70 “Settlements with personnel for wages”

2. D-t 70 “Settlements with personnel for wages” K-t 23 “Auxiliary production”

3. D-t 44 “Sales expenses” D-t 70 “Settlements with personnel for wages”

4. D-t 23 “Auxiliary production” D-t 70 “Settlements with personnel for wages”

Question No. 180: Depending on the feasibility, costs are divided into...

Possible answers:

1. single-element and complex

2. direct indirect

3. productive and unproductive

4. straight and overhead

Question No. 181: Unproductive expenses and losses include...

Possible answers:

1. transport and procurement costs

2. general business expenses

3. the cost of an irreparable defect

4. general business expenses

Question No. 182: Accounting entry D-t 10 “Materials” K-t 20 “Main production” reflects a business transaction for ...

Possible answers:

1. receipt of finished products

2. receipt of returnable waste

3. release of materials for production

4. reflection of material losses in the main production

Question No. 183: The actual cost of completed products is reflected at...

Possible answers:

1. credit to account 46 “Completed stages of work in progress”

2. credit account 20 “Main production”

3. credit to account 40 “Output of products (works, services)”

4. debit account 20 “Main production”

Question No. 184: The grouping of costs by costing items is established...

Possible answers:

1. tax authorities

2. by the enterprise independently

3. legislatively

4. by decision of the board of founders

Question No. 185: Accounting entry D-t 25 “General production expenses” K-t 96 “Reserves for future expenses” means ...

Possible answers:

1. writing off unforeseen expenses

2. creating a reserve for repairs of fixed assets

3. write-off of expenses for the development of new types of products

4. write-off of losses from defects

Question #186: Expenses incurred in the current period, but related to expenses of other reporting periods, are included in...

Possible answers:

1. expenses of the reporting period

2. other expenses

3. deferred expenses

4. decrease in financial result

Question No. 187: When finished products arrive from auxiliary production, invoices will be corresponded...

Possible answers:

1. D 20 “Main production” K 43 “Finished products”

2. D 10 “Materials” K 43 “Finished Products”

3. Dt 43 “Finished products” K 23 “Auxiliary production”

4. D 43 “Finished products” K 20 “Main production”

Question No. 188: Expenses associated with the production of products are reflected in the debit of the account...

Possible answers:

1. 20 “Main production”

2. 40 “Release of products (works, services)”

3. 46 “Completed stages of work in progress”

4.44 “Sales expenses”

Topic No. 13. Accounting for the production and sale of finished products and goods

Question No. 189: To account for the output of finished products, the organization’s accounting policy provides for the use of account 40 “Product Output”. The entry of finished products into the warehouse at standard production costs is reflected in the accounting entry...

Possible answers:

2. Kit 43 “Finished products” Kit 20 “Main production”

3. Kit 43 “Finished products” Kit 23 “Auxiliary production”

4. D-t 40 “Product output” K-t 20 “Main production”

Question No. 190: When using account 40 “Product Output”, the deviation between the actual and standard production costs is written off to the account...

Possible answers:

1. 90 "Sales"

2.99 "Profits and losses"

3. 20 "Main production"

4. 43 "Finished products"

Question No. 191:

Possible answers:

1. Kit 43 “Finished products” Kit 90 “Sales”

2. D-t 91 “Other income and expenses” D-t 43 “Finished products”

Question No. 192: Surpluses of finished products identified during inventory are reflected in accounting records...

Possible answers:

1. Kit 43 “Finished products” Kit 40 “Product release”

3. Kit 43 “Finished products” Kit 20 “Main production”

4. D-t 43 “Finished products” K-t 91 “Other income and expenses”

Question No. 193: The terms of payment by the buyer for products sold to him are determined in...

Possible answers:

1. accounting policy

2. invoice

3. contract

4. order for implementation

Question No. 194: When selling products, an invoice is issued in __________ copies.

Possible answers:

1. four

Question No. 195: Products are shipped to the buyer based on...

Possible answers:

1. expenditure order

2. limit - fence cards

3. payslip

4. invoice

Question No. 196: If an organization uses account 40 “Output of products (works, services)” in accounting, then an entry is made for the actual cost of finished products released from production...

Possible answers:

1. D-t 40 “Production of products (works, services)” K-t 20 “Main production”

2. D-t 43 “Finished products” K-t 20 “Main production”

3. D-t 90 “Sales” D-t 40 “Release of products (works, services)”

4. D-t 43 “Finished products” K-t 40 “Release of products (works, services)”

Question No. 197: Synthetic accounting of finished products is carried out on the account...

Possible answers:

1. 10 “Materials”

2. 43 “Finished products”

3. 41 “Products”

4.01 “Fixed assets”

Question #198: An invoice for products shipped to the buyer is registered in ...

Possible answers:

1. sales book

2. shopping book

3. accumulation sheet.

4. grouping list.

Question No. 199: Shipped goods, for which ownership will pass to the buyer after payment, are reflected in the accounting entry...

Possible answers:

1. Kit 45 “Shipped Goods” Kit 41 “Goods”

2. D-t 76 “Settlements with various debtors and creditors” K-t 41 “Goods”

3. Kit 90 “Sales” Kit 41 “Products”

4. D-t 97 “Future expenses” K-t 41 “Goods”

Question No. 200: Finished products are called assets….

Possible answers:

1. completed by processing, put into storage, intended for sale, the technical and quality characteristics of which meet the established requirements

2. produced by the enterprise, packaged but not completed

3. intended for resale

4. unfinished processing, but delivered to the warehouse

Question No. 201: The write-off of the actual cost of finished products sold is reflected in the accounting entry...

Possible answers:

1. D-t 91 “Other income and expenses” D-t 43 “Finished products”

2. Kit 43 “Finished products” Kit 90 “Sales”

3. Kit 45 “Shipped Goods” Kit 43 “Finished Products”

4. Kit 90 “Sales” Kit 43 “Finished Products”

Question No. 202: Primary accounting documentation for the production of finished products includes...

Possible answers:

1. delivery notes, acts, statements

2. delivery notes, specifications

3. acts, statements, route sheets

4. delivery certificates, accumulative statements

Question No. 203: When generating revenue from sales of products for accounting purposes, the organization must use the method...

Possible answers:

1. by the date of payment or shipment selected in accordance with the terms of the contract with the buyer

2. by payment or shipment date selected in accordance with accounting policies

3. by date of shipment (accrual method)

4. by date of payment

Question No. 204: Business expenses are associated with...

Possible answers:

1. sales of products

2. statutory activities of the enterprise

3. acquisition of inventories

4. production process

Question No. 205: The entry of finished products into the warehouse is reflected in the debit of the account...

Possible answers:

1. 10 “Materials”

2.01 “Fixed assets”

3. 43 “Finished products”

4. 41 “Products”

Topic No. 14. Accounting for financial results

Question No. 206: The reserve for doubtful debts created by the enterprise is reflected in the accounting entry...

Possible answers:

1. D-t 91 “Other income and expenses” D-t 63 “Provision for doubtful debts”

2. D-t 90 “Sales” D-t 63 “Provision for doubtful debts”

3. D-t 26 “General business expenses” D-t 63 “Provision for doubtful debts”

4. D-t 84 “Retained earnings (uncovered loss)” D-t 63 “Provision for doubtful debts”

Question No. 207: Profit from other activities received in the reporting period is reflected in the accounting entry...

Possible answers:

1. Dt 51 “Current accounts” Kt 99 “Profits and losses”

2. D-t 91 “Other income and expenses” D-t 99 “Profits and losses”

3. Dt 51 “Current accounts” Kt 91 “Other income and expenses”

4. D-t 90 “Sales” D-t 99 “Profits and losses”

Question No. 208: According to PBU 10/99, expenses for ordinary activities of an organization include...

Possible answers:

1. losses from previous years

2. expenses for the sale of fixed assets

3. fines, penalties

4. costs of selling products

Question No. 209: Deferred expenses include...

Possible answers:

1. administrative expenses

2. selling costs

3. business expenses

4. expenses for the development of new types of products

Question No. 210: Assets received by an organization free of charge are included in...

Possible answers:

1. other expenses

2. income from ordinary activities

3. expenses for ordinary activities

4. other income

Question No. 211: The amount of receivables from customers for which the statute of limitations has expired is reflected in the accounting records as an entry...

Possible answers:

1. D-t 62 “Settlements with buyers and customers” K-t 91 “Other income and expenses”

2. D-t 91 “Other income and expenses” D-t 62 “Settlements with buyers and customers”

3. D-t 91 “Other income and expenses” D-t 99 “Profits and losses”

4. D-t 99 “Profits and losses” D-t 91 “Other income and expenses”

Question No. 212: In accounting, losses from other activities are reflected in the credit of the account...

Possible answers:

1. 91 “Other income and expenses”

2. 90 "Sales"

3. 99 “Profits and losses”

4. 45 “Goods shipped”

Question No. 213: Accounting profit is called...

Possible answers:

1. gross profit

2. net, retained earnings

3. profit received according to accounting data

4. profit from ordinary activities

Question No. 214: The reformation of the balance sheet at the end of the reporting year is reflected by entry D-t 84 “Retained earnings (uncovered loss)”...

Possible answers:

1. K-t 98 “Deferred income”

2. Kt 91 “Other income and expenses”

3. Kit 90 “Sales”

4. Kit 99 “Profits and losses”

Question No. 215: Other expenses of the organization include...

Possible answers:

1. reserve for doubtful debts

2. VAT on purchased assets

3. amount of advance payment to the supplier for materials

4. positive exchange rate difference

Question No. 216: The amount of accounts payable for which the statute of limitations has expired is included in...

Possible answers:

1. other expenses

2. expenses for ordinary activities

3. income from ordinary activities

4. other income

Question No. 217: The loss from the sale of goods is reflected in the accounting entry...

Possible answers:

1. D-t 90 “Sales” D-t 99 “Profits and losses”

2. Dt 91 “Other income and expenses” Dt 99 “Profits and losses”

3. D-t 99 “Profits and losses” D-t 91 “Other income and expenses”

4. D-t 99 “Profits and losses” D-t 90 “Sales”

Question No. 218: The organization's profit can be used to pay...

Possible answers:

1. salary to the chief accountant

Please let us know.

a) this is an orderly system for collecting, registering and summarizing information in monetary terms about the property, obligations of the organization and their movement through continuous, continuous and documentary accounting of all business transactions,

b) this is the formation of complete and reliable information about the activities of the organization and its property status.

Accounting is required to be maintained

a) only organizations located on the territory of the Russian Federation,

b) all organizations located on the territory of the Russian Federation, as well as branches and representative offices of foreign organizations, unless otherwise provided by international treaties of the Russian Federation.

Elements of information about the financial position of an organization are-

a) income, liabilities, capital.

b) assets, liabilities, capital.

Assets are -

a) household funds,

b) cash.

Commitment is

a) economic benefit,

b) debt.

Capital is...

a) profit, owner’s investments,

b) borrowed funds.

Income is

a) economic benefits, during the reporting period, from the sale of products, works, services, interest and dividends receivable and other income,

b) economic benefits in the future from the sale of products, works, services, interest and dividends receivable and other income.

Expense is -

a) this is a decrease in economic benefits during the reporting period, the emergence of obligations, costs of production of products, works, services,

b) reduction of capital.

Fixed assets are

a) equipment and tools,

b) property with a useful life of more than one year.

Intangible assets are

a) long-term use objects that do not have a physical basis, but have a valuation and generate income,

b) patents, trademarks, inventions.

Capital investments are

a) design and survey work,

b) costs of construction and installation work, purchase of equipment and other capital costs.

Financial investments are

a) investments of the organization in securities, authorized capital, loans provided to other organizations,

b) bonds and debentures.

Current assets are

a) fixed assets, intangible assets,

b) materials, cash, short-term financial investments, funds in current accounts.

Accounts receivable is

Accounts payable is

a) the organization’s debt to other organizations,

b) debt of other organizations to our organization.

Retained earnings are

a) net profit of the reporting year,

b) gross profit.

Double entry, that's-

a) a business transaction reflected in the same amount twice in the debit and credit of the same accounts,

b) a business transaction reflected in the same amount twice in the debit and credit of different accounts.

Active accounts are

Passive accounts are

a) accounts intended for property accounting,

b) accounts for recording liabilities.

Synthetic accounts, these are-

a) accounts on which the organization’s property and business processes are reflected in a generalized form,

b) expense accounts.

Analytical accounts are

a) additional accounts opened to synthetic accounts for the purpose of detailing indicators,

b) accounts that take into account business processes.

Sub-accounts are called -

a) active and passive accounts,

b) groups of analytical accounting accounts.

A sample chart of accounts consists of:

a) 8 sections,

b) 6 sections,

c) 10 sections.

The balance sheet is...

a) form No. 3,

b) form No. 1,

c) form No. 5.

Inventory is...

a) checking the property and obligations of the organization by counting, measuring and weighing,

b) checking the completeness of property records,

c) comparison of obligations with accounting data.

Cash is accounted for in accounts -

a) 50,60,70,

b) 50,51,52,55.

The primary documents for cash accounting are:

a) incoming cash order, outgoing cash order, cash book,

b) check, advertisement for cash contribution,

c) advance report.

The cash limit is

a) the amount of funds established by the organization for storage in the cash register,

b) the amount of funds in foreign currency.

The cash limit is set -

a) tax office,

b) a bank serving the organization.

c) a leader.

Non-cash forms of payment are

a) settlements on payment orders, settlements on collections, letters of credit, checks,

b) checks, bills.

Payment order is

a) the account owner’s order to the bank to transfer funds to the recipient’s account ,

b) the primary surety document.

a) debt obligation,

b ) a written order from the drawer to the bank to issue the amount specified in the check to the check holder.

The chart of accounts does not provide for a subaccount:

a) 50-1 “Organization cash desk”,

b) 50-2 “Operating cash desk”,

c) 50-3 “Cash documents”,

d) 50-4 “Foreign exchange office”.

Wages paid to employees from the organization's cash desk are reflected in the accounting records by posting:

a) Dt 70, Kt 50,

b) Dt 71, Kt 50,

c) Dt 73, Kt 50.

Property tax is transferred from the current account:

a) Dt 68, Kt 52,

b) Dt 68, Kt 51,

c) Dt 68, Kt 50.

Fixed assets purchased for a fee are accepted for accounting:

a) at current value as of the date of acceptance for accounting,

b) in the amount of actual acquisition costs, including delivery and installation costs, excluding reimbursable expenses.

Fixed assets sold. Postings have been completed. Choose the correct option:

A) Dt 91, Kt 01, b) Dt 90, Kt 01,

Dt 02, Kt 91, Dt 02, Kt 90.

Depreciation of fixed assets is calculated:

a) once a quarter,

b) depending on the method of depreciation,

c) monthly.

Inventories are reflected in accounting according to the following accounts:

a) 10,41,43,

b) 10.41,

c) 01.04.

Receipt of materials from suppliers is reflected in the accounting entry:

A) Dt 10, Kt 60, b) Dt 10, Kt 60,

Dt 68 VAT subaccount, Kt 60, Dt 19, Kt 60.

Materials released into production are reflected in the accounting entry:

a) Dt 10, Kt 20,

b) Dt 10, Kt 25,

c) Dt 20, Kt 10.

Materials released to auxiliary production are reflected in the accounting entry:

a) Dt 10, Kt 26,

b) Dt 10, Kt 23,

c) Dt 20, Kt 10.

VAT on purchased inventories is reflected in the accounting entry:

a) Dt 76, Kt 60,

b) Dt 68, Kt 60,

c) Dt 19, Kt 60.

The write-off of the cost of goods sold is reflected in the accounting entry:

a) Dt 90, Kt 41,

b) Dt 91, Kt 41,

c) Dt 99, Kt 41.

The basis for calculating wages is not:

a) limit-fence card,

b) contract,

c) time sheet.

Settlements with personnel for wages are reflected in the account:

a) 73,

b) 70,

c) 71.

Salaries issued from the organization's cash desk are reflected in the accounting entry:

a) Dt 70, Kt 50,

b) Dt 71, Kt 50,

c) Dt 50, Kt 70.

Wages not received on time:

a) reserved,

b) deposited,

c) written off.

The total amount of alimony withheld from earnings must not exceed:

a) 75%,

b) 25%,

c) 50%.

The amount of maternity benefit is issued in the amount of:

a) 100%,

b) depending on work experience,

c) 80%.

Salaries, according to the Labor Code of the Russian Federation, are paid:

a) once a month,

b) at least twice a month,

c) once a week.

The single social tax is taken into account in the account:

a) 68,

b) 69,

c) 67.

The balances of finished products in the warehouse are reflected in the organization’s balance sheet:

a) only at actual cost,

b) only at standard (planned) cost,

c) at actual or standard (planned) cost, depending on the accounting policy.

Finished products are accounted for:

a) 41,

b) 40,

c) 43.

The cost of finished products for sale is written off:

a) Dt 90, Kt 43,

b) Dt 91, Kt 43.

Payment by the buyer of finished products through a current account is reflected in the accounting entry:

a) Dt 51, Kt 62,

b) Dt 51, Kt 76,

c) Dt 50, Kt 62.

Goods intended for sale or resale are recorded on the account:

a) 40,

b)41,

c) 42.

The actual time an employee spends on a business trip is determined:

a) according to the working time sheet,

b) according to the marks in the travel certificate,

c) in accordance with the order to send the employee on a business trip.

The source of information on the facts of the issuance of funds on account and their use are:

a) journal order account 71,

b) advance report with supporting documents.

The accountable person is obliged to provide the accounting department with a report on the amounts spent within:

a) 3 working days,

b) 3 calendar days,

c) 5 working days.

Funds issued to an accountable person from the cash register are reflected in the accounting entry:

a) Dt 71, Kt 50,

b) Dt 72, Kt 50,

c) Dt 50, Kt 71.

The excessively issued accountable amount deposited at the cash desk is reflected in the accounting entry:

a) Dt 71, Kt 50,

b) Dt 73, Kt 50,

c) Dt 50, Kt 71.

The financial result from the sale of products is determined on the account:

a) 90,

b)91,

c)99.

At the end of the reporting year, the amount of the organization’s identified net profit is written off to the account:

a) 80,

b) 84,

c) 90.

Indicators of Form No. 2 “Profit and Loss Statement” characterize:

a) the property status of the organization,

b) financial results of the organization’s activities,

c) capital of the organization.

Operating and non-operating income and expenses are recorded in the account:

a) 80,

b)90,

c)91.

Shortages and losses from damage to valuables are taken into account in the account:

a) 94,

b)90,

c)91.

The acquired long-term loan is reflected in the accounting entry:

a) Dt 51, Kt 67,

b) Dt 51, Kt 66,

c) Dt 50, Kt 67.

Interest payable on a long-term loan is reflected in the accounting entry:

a) Dt 08, Kt 67,

b) Dt 91 -2, Kt 67,

c) Dt 44, Kt 67.

70. The main tasks of accounting and control of cash transactions are:

a) ensuring the safety of funds, the legality of the integrity of their expenditure;

b) receipt and issue of money;

c) monitoring the complete posting of cash received from the bank to the cash desk;

71. Enterprises must make payments on their obligations:

a) in cash;

b) by bank transfer;

c) by check;

72. The legal act governing the attribution of expenses is:

a) the law “On Accounting”; Tax Code Part 2; regulation “On the composition of costs”,

b) the law “On education and cost”;

c) provision “On the composition of costs”;

73. The main sources of information for monitoring settlement relationships are:

a) primary documents;

b) payment orders;

c) bills of exchange;

74. An important element of internal financial control at the end of the reporting year is:

a) annual report;

b) inventory of receivables and payables;

c) credentials;

75. The main measure used in accounting is:

a) money meter;

b) property meter;

c) financial results;

76. Responsibility for organizing accounting in an organization lies with:

a) leader;

b) chief accountant;

c) economist;

77. The organization’s accounting policies must ensure:

a) property and liabilities;

b) completeness of reflection in accounting of all facts of economic activity;

c) activities of the organization;

78. How do the organization’s accounting take into account the current costs of production and capital investments:

a) together;

b) separately;

c) are not taken into account;

79. Accounting registers are intended for:

a) acceptance of primary documents for accounting;

b) systematization and accumulation of information;

c) reflection of accounts;

80. To ensure the reliability of accounting data, organizations are required to carry out:

a) audits;

b) inventory of property and liabilities;

c) annual reporting;

81. The balance sheet consists of:

a) from one part;

b) two parts;

c) three parts;

82. Which entry characterizes the operation “losses from defects written off”:

a) Dt20 Kt28;

b) Dt28 Kt20;

c) Dt28 Kt70;

83. Which entry characterizes the operation “the cost of basic materials for production is written off”:

a) Dt25-1 Kt10-3;

b) Dt25-2 Kt10-6;

c) Dt20 Kt10-1;

84. Which entry characterizes the operation “wages accrued to the management of the plant”:

a) Dt20 Kt70;

b) Dt25 Kt70;

c) Dt26 Kt70;

85. Which posting characterizes the operation “auxiliary materials were spent to correct the defect” -

a) Dt20 Kt28;

b) Dt28 Kt10-6;

c) Dt28 Kt10-1;

86. Which entry characterizes the operation “accrued depreciation of fixed assets of auxiliary production”:

a) Dt25-1 Kt02;

b) Dt20 Kt02;

c) Dt23 Kt02;

87. Which entry characterizes the operation “general shop expenses written off to cost”:

a) Dt20 Kt25;

b) Dt26 Kt70;

c) Dt26 Kt02;

88. Which entry characterizes the operation “the final defect was handed over from production in the amount of actual costs”:

a) Dt28 Kt70;

b) Dt20 Kt28;

c) Dt28 Kt20;

89. Which entry characterizes the operation “basic wages accrued to personnel”:

a) Dt20 Kt70;

b) Dt20 Kt69;

c) Dt70 Kt20;

90. Who carries out cash transactions at the enterprise:

a) accountant;

b) economist;

c) cashier;

91. Who conducts the cash register audit:

a) accountant;

b) appointed commission;

c) auditor;

92. How to ensure the safety of funds at the enterprise:

a) in a bank;

b) in the safe;

c) in a specially equipped room;

93. The organization’s reserve capital is formed:

a) gross profit,

b) production costs,

c) net profit.

94. Securities must be reflected:

a) in the cash book,

b) in the securities book,

95. Define the concept of basic costs:

a) the main costs are those that make up the main share in the cost of production,

b) the main costs are those spent on the production of the main products,

c) the main costs are those determined by the technology of production.

96. Own capital includes:

a) inventories and fixed assets

b) liabilities and retained earnings,

c) authorized capital, additional capital, retained earnings.

97. What accounting entry is made when writing off the net loss of the reporting year:

a) Dt 84, Kt 99

b) Dt 99, Kt 84

c) Dt 84, Kt 90

98. Cash for payment of wages may be kept in the cash register for:

a) 4 days,

b) 5 days,

c) 3 days.

99. The upper limit of the enterprise’s wage fund is established:

a) legislation,

b) financial authorities,

c) the enterprise itself.

100. The accounting unit for finished products is:

a) item number,

b) type of product,

c) product name.

ANSWERS TO TEST TASKS

EXAM "Accounting"

Answers on questions.

Question No. 1. Accounting regulatory system

The system of regulatory regulation of accounting in Russia at present
time is carried out on the basis of documents regulating the organization and maintenance of accounting in the Russian Federation, which have different statuses.

Depending on the purpose and status, regulatory documents governing
Accounting can be thought of as four levels.

1st level- accounting legislation and related
norms. The basis of the first level is:

Law of the Russian Federation “On Accounting” dated November 23, 1996 (as amended).

Regulations on accounting and financial reporting in the Russian Federation.
Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n (as amended).

The working chart of accounts is approved by the organization based on

Chart of Accounts for Accounting, approved by the Ministry of Finance of the Russian Federation
Federation.

Federations - in rubles.

3. Documentation. All business transactions carried out by the organization must be documented with supporting documents, on the basis of which accounting records are maintained. Documentation of property, liabilities and other facts of economic activity, maintenance of accounting registers and financial statements is carried out in Russian. Primary accounting documents compiled in other languages ​​must have a line-by-line translation into Russian.

4. Monetary valuation. Property, liabilities and other facts of economic activity are subject to valuation in monetary terms for reflection in accounting and reporting.

5. Inventory. For to ensure the reliability of accounting data and financial statements, organizations are required to conduct an inventory of property and
obligations, during which their existence, condition and assessment are checked and documented.

6. Formation of accounting policies. To maintain accounting records in an organization, an accounting policy is formed that presupposes the property isolation and continuity of the organization’s activities, the sequence of application of the accounting policy, as well as the temporal certainty of the facts of economic activity.
The organization's accounting policies must meet the requirements of completeness, prudence, priority of content over form, consistency and rationality.

7. Separate accounting. In the accounting of the organization, separate accounting of current costs for production of products, performance of work and provision of services and costs is maintained,
related to capital and financial investments, property located in
property of the organization and property of other legal entities held by
this organization.

Question No. 3. Classification of household products by composition.

Accounting objects are:

1. economic assets (enterprise property);

2. sources of formation of economic assets;

3. economic processes that cause changes in property and their sources
formation.

Household supplies are divided into two groups.

Question No. 4. Classification of economic assets by sources of education and intended purpose.

Sources of household funds are divided into:

In addition, an integral part of the balance sheet is the Certificate of Valuables,
accounted for in off-balance sheet accounts.

QUESTION No. 6

Based on the way they influence the balance sheet, business transactions can be divided into four types.

1. Operations of the first type are characterized by the fact that when they are executed, only balance sheet asset items are affected, as a result of which a regrouping of funds occurs within this part of the balance sheet, but the balance sheet currency (balance sheet total) does not change.

Mathematically, using the basic accounting equation, the impact on the balance sheet of business transactions of the first type can be expressed by the following formula:

A + X-X = P, Where:

A - balance sheet asset;

P - balance sheet liability;

X is the amount of turnover for a business transaction. Examples of operations of this type include:

1. withdrawal of funds from a bank account to the cash desk; (D50 K51)
2. deposit of cash from the cash register to the settlement

bank account; (D51 K50)

3. receipt of funds (cash or non-cash) from debtors; (D50 K62)

5. return to the cash desk of unused amounts by accountable persons; (D50 K71)

6. release of materials from warehouses to production; (D20 K10)

7. receipt of finished products to the warehouse from production; (D43 K20)

2. Operations of the second type affect only the liability items of the balance sheet, as a result of which a regrouping of funds occurs within this part of the balance sheet, but the balance sheet currency (balance sheet total) does not change.

The impact on the balance sheet of transactions of this type can be expressed by the following formula:

A = P +X-X.

Examples of such operations include:

1. withholding personal income tax (NDFL) from personnel salaries; (D70 K68 personal income tax)

5. Based on direct participation in the production of products, works, services

Active (fixed assets directly related to the process of manufacturing products, works, services);

Passive (fixed assets used in the production management process).

Fixed assets are assessed:

In accounting - at original cost (when placing fixed assets on
accounting) or at replacement cost (after revaluation of fixed assets);

In financial statements - at residual value.

Question No. 21. Accounting policy of the organization, its main aspects.

The accounting policy of an enterprise is a set of methods and techniques for maintaining accounting and tax records, provided for by legislative and regulatory acts.

The accounting policies of organizations are formed by the chief accountant in all organizations, regardless of their organizational and legal form, by choosing one of the methods of accounting and tax accounting permitted by law and regulations for a specific area of ​​accounting. If accounting methods are not established in regulatory documents for a specific area, then the organization must independently develop an accounting method based on the requirements of accounting and tax accounting.

Since 2002, an organization’s accounting policy must consist of two parts:

1) accounting policies for accounting purposes;

2) accounting policy for tax purposes.

Requirements for the content of the accounting policy are contained in PBU1/98 “Accounting Policy of the Organization” Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60n.

When forming the UE, they are approved

A working chart of accounts containing those used in the organization
synthetic and analytical accounts necessary for accounting;

Forms of primary accounting documents used for registration of business
operations for which standard forms of primary documents are not provided, but
also document forms for internal accounting reporting;

Methods for assessing the assets and liabilities of an organization;

The procedure for conducting an inventory of property and liabilities;

Document flow rules and technology for processing accounting information

and other solutions necessary for organizing accounting and tax accounting.

The selected methods of maintaining accounting and tax records are applied from the beginning of the financial year by all structural divisions of the enterprise (branches, representative offices, etc.), including those allocated to an independent balance sheet, regardless of their location.

Newly created organizations draw up their chosen accounting policies
before the first publication of financial statements, but no later than 90 days from the date of state registration.

The accounting policy is approved by order of the head of the enterprise and is subject to
mandatory disclosure in the explanatory note to the annual report. The adopted accounting policies are applied consistently from year to year without changes. Changes in accounting policies can only be made in the following cases:

1) changes in the legislation of the Russian Federation

2) changes in regulatory documents on accounting and taxation;

3) development of new accounting methods;

4) a significant change in the conditions of the organization’s activities (reorganization of the enterprise, change of owners, change in types of activities).

Changes in accounting policies must be justified and, for the purpose of comparability of accounting data, must be entered from the beginning of the financial year.

If changes in accounting policies are caused by reasons not related to legislation or regulations on accounting, and if these changes have a significant impact on the financial performance of the organization, then an assessment is made in monetary terms of the consequences of changes in accounting policies in relation to previous reporting periods (at least for two years ). The financial statements reflect the adjustment of the relevant data for the periods preceding the reporting period by inclusion in the financial statements for the reporting period.

The procedure for making changes to the accounting policy for tax purposes is similar; it is enshrined in Article 313 of the Tax Code of the Russian Federation. In the event of changes in legislation on taxes and fees, the order on accounting policies may be changed no earlier than the changes in legislation come into force.

The accounting policy should contain the following aspects:

1. Organizational.

2. Technical.

3. Methodological.

Organizational - must contain the selected scheme for building an accounting service at the enterprise.

Technical - must contain:

1) the chosen form of accounting;

3) an approved working chart of accounts containing the accounts used in the organization,
necessary for maintaining synthetic and analytical accounting;

4) established document flow (forms of primary accounting documents used for registration of business transactions, for which standard forms are not provided, as well as forms of documents for internal accounting reporting);

5) the procedure for conducting an inventory of property and liabilities.

Methodological - must contain a list of elements, methods and methods
their accounting, determined by the specifics of the enterprise’s activities.
Accounting methods include:

2) the costs of delivery and installation of fixed assets are included in their cost

D08 K60,76,70,69, etc.

3) the amount of VAT on delivery and installation costs is taken into account

4) when the object is put into operation, it is registered

5) VAT on paid delivery and installation costs is deductible

As depreciation is calculated:

amounts included in deferred income for gratuitously received principal
funds are written off monthly as non-operating income in proportion to
the amounts of accrued depreciation for this fixed asset during the established
their useful life, which is reflected

Question No. 23. Accounting for the disposal of fixed assets

Fixed assets can be removed from an enterprise for various reasons:

Sales;

Free transfer;

Liquidation in case of moral or physical wear and tear;

Transfers as a contribution to the authorized capital of another enterprise;

As a result of natural disasters, damage, theft;

Transfers as a contribution to joint activities, trust management, etc.
reasons.

Whenever fixed assets are disposed of, their residual value is written off from the balance sheet,
for this purpose, account 02 is closed by writing off the amounts of accrued depreciation according to D02 K01.

The resulting residual value on account 01 is written off depending on the nature
disposals, namely:

1) if the disposal of fixed assets is not of an investment nature (i.e., not related to
financial investments on account of contributions to the authorized capital of other organizations, contributions to
joint activities under a simple partnership agreement, etc.), then the residual value
written off as operating expenses D91-2 K01

2) if the disposal of fixed assets is of an investment nature, then the residual value
debited to the financial investment account D58 K01.

When reflecting transactions on disposal of fixed assets according to the new Chart of Accounts to the account
01 the subaccount “Retirement of fixed assets” is opened. This is advisable if
The disposal of fixed assets is of a long-term nature (associated with disassembly, dismantling). IN
In accounting, the disposal of fixed assets is reflected in the following order.

1. If the disposal of fixed assets is not of an investment nature (sale,
gratuitous transfer, liquidation, etc.)

D01 “Disposal of fixed assets” K01

3) the amount of accumulated depreciation on the disposed object is written off

4) the residual value of retired fixed assets is written off as operating expenses

D91-2 K01 “Disposal of fixed assets”

5) expenses associated with the disposal of fixed assets are reflected

D91-2 K10,60,76,70,69 etc.

6) revenue from the sale of fixed assets is reflected

7) reflects the amount of VAT accrued to the budget on proceeds from sales, and in the case of gratuitous
transfer of fixed assets - from market value

D91-2 “Other expenses” K68

8) the financial result from the disposal of fixed assets is written off at the end of the month to the account
profit and loss

D91-9 K99 or D99 K91-9.

When liquidating an OS due to inexpediency and unsuitability for further
use, impossibility or ineffectiveness of its restoration derivative disassembly
and dismantling. In this case, parts, components, spare parts suitable for use are sold as scrap
or scrap at the price of possible use or sale, and unsuitable for use
parts and materials are accounted for as secondary raw materials and are reflected in D10 K91-1. Expenses for
disassembly and dismantling are classified according to D91-2 K70.69, etc.

Upon disposal of fixed assets for which revaluation was made, the amounts
additional valuations accounted for as part of additional capital are written off to undistributed
profit D83 K84.

2. If the disposal of fixed assets is of an investment nature (transfer to account
contributions to the authorized capital, joint ventures, etc.):

1) the initial cost of the disposed fixed asset is written off

D01 “Disposal of fixed assets” K01

2) the amount of accumulated depreciation on the disposed object is written off

D02 K01 “Disposal of fixed assets”

3) financial investments are reflected at the agreed value, while

a) if the agreed value of fixed assets coincides with the residual value

b) if the agreed value is more or less than the residual value, then
additional entry for the difference between the agreed and residual value, which
applies to non-operating income or expenses

D58 K91-1 or D91-2 K58.

Question No. 25. Accounting for the cost of repairing fixed assets

Repair of fixed assets depending on the volume and nature of repair work
divided into current and capital.

For routine and mid-term OS repairs include work on systematic and
timely protection of them from premature wear and maintenance in working order
condition.

5) for specialized navigation facilities;

6) for land plots and environmental management facilities.

For the fixed assets listed in the first four paragraphs,
accrual of depreciation at the end of the reporting year according to established depreciation rates
deductions and are accounted for in off-balance sheet account 010.

Fixed assets worth no more than rubles are allowed to be written off
costs as they are put into operation without depreciation.

Books, brochures and other publications (regardless of their value) are permitted
write off as expenses as they are released into production or operation (in tax
accounting - at the time of their acquisition).

The following entries are made in accounting:

1) for the cost of purchased books, brochures and other publications

2) when paying D60,76,71 K50.51

3) upon registration D01 K08

4) when released into operation D26 K01

Depreciation is calculated based on the useful life.

Useful life of an item of fixed assets for accounting purposes
determined by the organization when accepting an object for accounting in one of two options, either
independently based on:

The expected lifespan of this object is in accordance with the expected
productivity or power;

Expected physical wear, depending on operating mode, natural
environmental conditions and influences, repair systems;

Regulatory and other restrictions on the use of this object (for example, the period
rent);

or according to the Classification of fixed assets approved by the Decree of the Government of the Russian Federation
dated 01/01/2001 for tax purposes, in accordance with the depreciation group to
to which this fixed asset belongs. If the useful life of the main
means is not indicated in the Classification, it is established by the organization independently,
based on the technical characteristics of the fixed asset item and the expected life
beneficial use.

In cases of improvement of the initially adopted normative indicators
functioning of a fixed asset as a result of reconstruction or
modernization, the organization can increase the useful life of this
object.

In accounting, depreciation is calculated according to groups of homogeneous fixed assets.

funds. In addition, depreciation for accounting and tax purposes

accrued differently.

Calculation of depreciation for accounting purposes accounting is carried out by one of

four methods:

Linear;

Reduced balance method;

The method of writing off value by the sum of the numbers of years of useful life;

The method of writing off the cost is proportional to the volume of products, works, and services.
The annual amount of depreciation charges is determined:

with linear method- based on the original cost (or replacement cost) and
depreciation rates;

with the reduced balance method- based on the residual value at the beginning
reporting year and the depreciation rate and acceleration factor established in
in accordance with the law RF;

with the write-off method based on the sum of numbers of years of useful life - based on
initial cost (or replacement cost) and a coefficient equal to
ratio:

Number of years remaining
useful life

K = ----

Sum of numbers of years of useful life
use

with the method of writing off the cost proportionally volume products (works, services)-
depreciation is calculated based on the natural indicator of the volume of production (work,
services) in the reporting period and the ratio of the initial cost of fixed assets and
expected volume of products (works, services) for the entire useful life
fixed assets.

The chosen depreciation method must be applied throughout the entire
useful life (that is, service life) of a fixed asset.

Question No. 27. Types, forms and systems of remuneration.

The main forms of remuneration are:

1) piecework;

2) time-based;

3) chord.

With piecework wages the amount of earnings depends on the number of products produced
new products, works, services in accordance with established piece rates.
The piecework form of remuneration has its own systems.

2) piecework-bonus;

3) piecework-progressive.

Straight piecework remuneration provides for payment of labor in proportion
the number of products produced, work performed, services performed, based on fixed prices established taking into account the required qualifications.

Piece-bonus remuneration includes bonuses for quality and
quantitative indicators.

Piece-progressive the system provides for an increase in wages for production
above the norm.

Attime-based wage system earnings are accrued for a certain
the amount of time worked regardless of the amount of work performed. He
is calculated based on the tariff rate for one hour of work or the official salary for the time worked.

The time-based form of remuneration has its own systems:

1) simple time-based;

2) time-bonus

Simple time-based This is a system in which the amount of remuneration depends on the qualifications and work experience of the employee.

Time-based bonus The remuneration system includes bonuses in addition to the tariff rate.

With chord remuneration is determined by the total earnings for performing a certain amount of work or manufacturing certain products.

Salaries in accounting are divided into basic and additional.
To basic salary refers to the wages paid to employees for
time worked. It includes:

1) payment at tariff rates and piece rates;

2) time-based wages;

3) additional payments for piecework and time-based bonus payment systems;

4) additional payments for hazardous working conditions;

5) additional payments for working overtime and at night.

If deductions at the initiative of the administration are made along with deductions by
executive documents, then the total amount of deductions should not exceed b 50%, and when alimony is withheld -70%

Deductions for compensation for material damage are made if a shortage is discovered during the inventory of material assets, then it is compensated at the expense of the financially responsible persons. For the amounts of material damage withheld from the employee’s salary, an entry is made D70 K73-2

Withholding of funds previously issued on account is carried out if the employee
there were unspent accountable amounts that he did not return to the cashier in a timely manner. IN
accounting entry is made D70 K71.

Deductions from wages to the social insurance fund of part of the cost of sanatorium and resort vouchers paid by the employee are reflected in accounting

The following deductions may include the following deductions at the written request of the employee:

1) payments for personal insurance;
2) trade union dues;

3) alimony;

4) loans;

5) to pay off obligations to subscribe for shares, etc. withholding.

Such deductions from wages in accounting are as follows:

1) for the amount of payments for personal insurance

2) for the amount of subscription to shares D70 K75

3) for the amount of alimony, loans, trade union dues

D70 K76.

Question No. 33. Accounting for wages and settlements with personnel for wages.

Accounting for payroll settlements with employees, both on and off-staff
enterprises, all types of wages, bonuses and benefits are maintained on account 70.

1. Payroll.

Salaries are calculated for time worked and time not worked, but time subject to payment under the law (vacation pay, preferential hours for teenagers, breaks in the work of nursing mothers, payment during the performance of state and public duties).

Salaries can be accrued from the following sources:

1) cost;

2) the organization’s profit;

3) targeted financing funds.

Accrued wages for hours worked reflected in accounting depending on which department the employee works in and what work he performs, In accounting
The following entries are made for the amount of accrued wages:

1) employees of primary, auxiliary, service production and management
personnel D20,23,25,26,29 K70

2) employees involved in the sale of products and goods

3) workers employed in construction and reconstruction of fixed assets

4) employees for work performed, which are taken into account as deferred expenses D97 K70

5) workers involved in eliminating the consequences of emergency events

Accrued wages for time not worked, but payable according to
legislation, in particular, vacation pay and temporary disability benefits are reflected in accounting in the following order.

Vacation pay are calculated based on the employee’s average earnings. Calculation order
average earnings approved by Decree of the Ministry of Labor of the Russian Federation dated January 1, 2001 No. 38." "Vacation pay
are credited to the same accounts as employee salaries. An organization can create a cash reserve to pay for vacations. In this case, vacation pay is accrued from the previously created reserve and reflected in D96 K70.

Temporary disability benefits are paid from the funds of the Social Insurance Fund of the Russian Federation. In accounting, accrued temporary disability benefits are reflected according to D69-1 K70

Accrued dividends (income) to employees who are shareholders
(members) of the organization reflected at the expense of the organization's net profit

Accounting for settlements with personnel regarding wages.

Salaries can be paid to employees both in cash and in kind
form.

Payment of wages in cash can be carried out:

a) in cash by issuing from the cash register;

b) non-cash by transfer to the employee’s personal bank account. Salary
must be issued within three days. The salary paid is reflected in accounting.

1) when issued from the cash register D70 K50

2) when transferring to a personal bank account

D70 K51.
Payment of wages in kind can be made in the form of:

1) products of own production, goods;

2) other values.

The payment of wages in kind is reflected in accounting;

1) when issuing products of own production, goods

D70 K90-1

2) when issuing other material assets

D70 K91-1.

For payroll settlements with employees, an account is opened for each employee. card
"Personal account", which reflects all accrued and withheld amounts. Based on personal accounts, a payroll statement is compiled. Payment of wages is carried out according to settlement and payment or payroll within the time limits established by the company.
After three days, the payroll statement is closed, and not issued
amounts are deposited.

The deposited amounts are recorded in the register of deposited amounts and submitted to the bank. IN
in accounting, deposited amounts are reflected

D70 K76.

Subsequent issuance of deposited amounts is carried out according to a cash receipt order, which is reflected in accounting D76 K50.

Deposited amounts not claimed within three years are credited to non-operating income D76 K91-1.

Question No. 35. Concept, classification and valuation of intangible assets

In accordance with PBU14/2000 (MFG Order No. 91n) to intangible
assets include objects that simultaneously meet the following conditions:

1) do not have a material form;

2) can be separated from other property;

3) are intended for use in the production of products, works, services or for
management needs of the organization;

4) can be used for more than 12 months;

5) are not intended for subsequent resale;

6) generate income;

7) accompanied by documents that confirm both the existence of the object itself and
exclusive rights to it (patents, certificates, patent assignment agreement, etc.
documentation).

In accordance with paragraph 4 of PBU 14, the list of objects related to intangible assets,
closed, these include only:

1. exclusive rights to intellectual property, to which
relate:

a) exclusive rights to industrial property objects:

Patents for inventions;

Patents for industrial designs;

Certificates for utility models;

b) exclusive right to selection achievements;

For computer programs;

For appellations of origin;

at cost in rubles, by converting foreign currency at the Central Bank exchange rate on the date of transfer of ownership.

* To the actual costs of acquisition, production of intangible assets
relate:

The cost paid to the copyright holder under the contract for the transfer (assignment) of rights;

“amounts paid for information, consulting services related to
acquisition of intangible assets;

4. depreciation;

5. other costs.

Grouping by costing items determined by industry guidelines for
cost accounting and calculating the cost of products, works, services. Typical grouping
consists of the following costing items:

1. raw materials and supplies;

2. returnable waste (subtracted);

3. purchased products, semi-finished products and third-party production services
organizations;

4. fuel and energy for technological purposes;

5. wages of production workers;

6. contributions for social needs;

7. expenses for preparation and development of production;

8. general production expenses;

9. general business expenses;

10. losses from marriage;

11. other production costs;

Question No. 42. Methods of accounting for production costs.

Depending on the method of including costs in the cost price, it can be calculated
full actual production cost or incomplete actual
production cost.

When calculating the full actual production cost.

1. All costs are divided into:

straight, which directly relate to the calculation object;

indirect, which at the end of the reporting period are distributed between
calculations in proportion to any base.

objects

Direct - on calculation accounts 20.23 (D20.23 Yu 0.70,69.60, etc.);

Indirect - on collection and distribution accounts 25.26 (D25.26 K10.70,69.60, etc.)
3. At the end of the reporting month:

General production and general business expenses are distributed between types
main and auxiliary production and types of products according to D20.23 K25.26;

The costs of auxiliary production are distributed between types of products according to D20 K23.

At the same time, accounts 25.26 do not have a balance at the end of the month, account 23 may have a balance
work in progress.

With this method of cost sharing, the full actual production cost of products, works, and services is calculated.

When calculating incomplete actual production costs.

1. All costs are divided into:

variables costs, the magnitude of which directly depends on changes in volume
production;

conditional - variables costs that are not dependent on changes in production volume
is directly proportional;

conditionally permanent costs that do not depend on changes in production volume.

2. During the reporting month, expenses are taken into account:

Variables - according to D20,23 K10,70,69,60, etc.;

Conditional variables - according to D25 K10,70,69,60, etc.;

Conditionally permanent - according to D26 K10,70,69,60, etc.
3. At the end of the reporting month:

Variable and semi-variable costs are written off in D20 K23.25;

Shortages and damage to material assets in workshops;

Losses from downtime due to the fault of the workshop, etc.

To general economic include expenses for general maintenance and management of the organization as a whole. They include the following types of costs.
1. Costs of maintaining the management apparatus:

Salary of the management staff with contributions to social funds;

Depreciation and maintenance costs of passenger cars;

Expenses for fire and security guards;

Postal and telegraphic, stationery;

Information and consulting services;

salaries of other general plant personnel with contributions to social funds;

Depreciation, repair, maintenance of buildings, structures, general plant equipment;

Training costs;

Costs of invention and rationalization, etc.

3. Some types of taxes, fees and deductions , which, in accordance with the law,

included in the cost of products, works, services.

4. Factory overhead expenses.

Losses from downtime caused by workshops;

Shortages and losses from damage to material assets and finished products, etc.

During the month, general production expenses are accounted for on account 25, general business expenses - on account 26;

At the end of the month, overhead costs are written off to cost.
products, works, services for D20,23 K25, general business expenses are written off in one of two ways
methods depending on the accounting policy of the enterprise:
1) for the cost of products, works, services according to D 20.23 K26;
2) directly to the sales account according to D90-2 K26.
At the end of the month, accounts 25 and 26 have no balance.

When written off at the end of the month as cost, these expenses are distributed between individual types of products and the balance of work in progress.

Distribution of overhead costs between calculation objects
produced in one of the ways provided for by industry instructions on the formation of cost at enterprises in various industries:

Proportional to the accrued wages of production workers

Proportional to the amount of direct costs for the production of products, works, services.

Distribution of general business expenses depends on the method chosen by the accounting policy for writing off general business expenses.

If general business expenses are written off as the cost of products, works, services, then they are distributed among the objects of calculation in accordance with industry standards
instructions in proportion to the selected base:

Wages of production workers;

The amount of direct material costs;

Volume of products produced.

If general business expenses are written off directly to sales revenue, then the entire amount of general business expenses is subject to write-off. because they are normative
the documents do not provide for the distribution of these costs between sold and shipped products.

Question No. 44. The concept of finished products, evaluation and accounting.

In accordance with PBU5/98 finished products are part of the material
inventory of the organization, intended for sale, resulting from production process, finished processing, complete,
corresponding to current standards or technical specifications.

Released finished products are accounted for on account 43 by one from two ways:

at actual production cost;

at standard (planned) cost.

The chosen valuation method must be fixed in the accounting policy.

Actual production cost used for single
small-scale production and when producing mass products of a small range.

Standard cost used in mass and serial production with
a large range of finished products.

Receipts from the production of finished products are documented with invoices,
specifications, acceptance certificates and other primary documents.

The release of finished products to customers is issued with an invoice. As a standard
forms of the invoice, you can use the invoice for the release of materials on the side, form M-15.

Accounting for the production of finished products at actual cost.

When accounting for finished products on account 43 at actual cost, there are two possible
accounting option.

1st option. If the organization keeps records of the movement of finished products during the month
only in natural meters, then the receipt of finished products at the warehouse is reflected according to
actual cost entry according to D43 K20. In this case, the actual cost can be
Calculate only at the end of the month. Therefore, no entries are made on account 43 during the month.
In the end of the month:

1) the actual cost of manufactured products for the month is calculated;
2) the average cost per unit of finished product per month is determined, taking into account its balance
in stock at the beginning of the month;
3) the actual cost of shipped and sold products is calculated.

The following entries are made in accounting at the end of the month:

For the actual cost of manufactured products D43 K20;

On the actual cost of shipped and sold products based on the average
unit cost of production D45.90-2 K43.

2nd option. If an organization tracks the movement of finished products during a month as in
natural and in cost measures, then in the absence of information within a month about
The actual cost of products produced in the organization is set at a discount price.
The standard (planned) cost of the finished product can be used as the accounting price.
products, which is reflected in analytical accounting, highlighting deviations of actual
production cost from cost at accounting prices. Such deviations are taken into account
for homogeneous groups of finished products, which are formed based on the level of deviations
actual production cost from the cost at accounting prices of individual
products. On account 43 two sub-accounts are opened:

43-1 “Finished products at discount prices”;
43 -2 “Cost deviations”.

During the month, finished products are accounted for according to D43-1 K20 at the accounting price, and at the end
month, the actual cost of manufactured products is determined and determined
deviations of the actual cost from the accounting (planned) and the accounting amount of deviations
the cost of the finished product is brought to the actual record according to D43-2 K20, depending on
type of deviations. If the actual cost is greater than the accounting cost (an overspend has occurred), then
The cost is increased by direct recording. If the actual cost is less
accounting (savings have occurred), then the cost is reduced by a reversal entry.
As a result, at the end of the month, finished products are reflected in accounting at actual
cost.

The amount of deviations of the actual production cost of finished products from
value at accounting prices is determined based on the percentage of deviations of the actual
cost of production from the accounting price of shipped (sold) products, which
calculated by the formula:

Amount off at the stop g/p Amount off. according to g/p, receipt.

Percentage on beginning m-tsa + to warehouse per m-ts

deviations = -- x 100%

in shipped Cost g/p + Cost g/p

(sold) at accounting prices at accounting prices

products at the beginning of the m-ts received for the m-ts

Amount of deviations Book value Percentage

products = shipped g/p x deviations: 100%

in the shipped
(implemented)
products

The percentage of deviations and the planned cost allow you to calculate the actual
the cost of the balance of finished products in the warehouse at the end of the month.

When writing off finished products within a month, the amount of deviations is written off to those
the same accounts to which finished products are written off at accounting (planned) prices.

If the actual cost turns out to be greater than the accounting cost, then the cost
of shipped (sold) products increases by the amount of deviations according to D45.90-2 K43.

If the actual cost is less than the accounting cost, then the cost
of shipped (sold) products is reduced by the amount of deviations of the reversal
record D45.90-2 K43

Accounting for the release of finished products at standard (planned) cost using account 40 “Output of products, works, services”

When accounting for finished products on account 43 at standard (planned) cost with
using account 40, the accounting procedure has the following features.

Finished products are reflected on account 43 at standard (planned) cost, and on
account 40, deviations of actual production costs from standard costs are determined
per month. In accounting, accounting entries are made in the following order.

Within a month:

1) finished products released from production and delivered to the warehouse are reflected By
standard (planned) cost D43 K40;

2) finished products shipped and sold within a month are written off from the balance sheet according to
standard (planned) cost:

a) shipped but not sold finished products are written off D45 K43;

b) shipped and sold finished products are written off D90-2 K43.45.

In the end of the month:

1) the actual cost of manufactured finished products for the month is determined, which
reflected by D40 K20;

2) deviations of the actual cost from the standard (planned) formed on account 40
at the end of the month are written off according to D90-2 K40 by direct or reversal entry, depending on
type of deviations:

a) if the actual cost is greater than the standard (planned) cost, i.e. there has been an overrun,
then direct recording is made via D90-2 K40;

b) if the actual cost is less than the standard (planned) cost, i.e. savings have occurred, then
reversal entry according to D90-2 K40.

Account 40 is closed at the end of the month and has no balance, i.e. the entire amount of deviations
the actual cost from the standard (planned) cost is written off regardless of the quantity
products sold.

The balance of finished products at the end of the reporting period is reflected in the balance sheet according to
standard (planned) cost. Adjustment of the cost of finished products by the amount
There are no deviations of the actual cost from the normative (planned) cost
provided.

Question No. 46.Purpose of account 90 “Sales” and its structure.

The procedure for determining the financial result from sales

Account 90 “Sales” is intended for accounting for income and expenses by regular types
activities of the organization and determining the financial results for them.

Financial result from sales is identified on account 90 “Sales” and is determined in
as the difference between the amount of revenue (excluding indirect taxes and payments of VAT, excise taxes, etc.)
reflected on the credit of this account, and the amount of the actual cost of goods sold,
products, works, services.

To reflect individual components of the financial result on account 90, open
the following subaccounts:
90-1 “Sales revenue”
90-2 “Cost of sales”
90-3 “Value added tax”
90-4 "Excise taxes"
90-5 “Export duties”
(Similarly, sub-accounts are opened to account for other obligatory payments to the budget,
which are included in the price).
90-9 “Profit (loss from sales.”

Operations to generate income and expenses from sales (ordinary activities)
are carried out as follows:

1) entries for subaccounts 90-1.90-2.90-3.90-4.90-5.90-6 are made cumulatively over
reporting year,

2) the financial result from sales for each month is determined by comparing the total debit turnover 90-2.90-3.90-4.90-5.90-6 with the credit turnover of subaccount 90-1,

3) at the end of each month, the financial result from sales is written off:
profit according to D90-9 K99

loss according to D99 K90-9.

There is no balance on account 90 at the end of the month. However, all subaccounts have either a debit
or a credit balance, the value of which accumulates until the end of the year. This information is used to draw up a profit and loss statement, Form No. 2.

4) At the end of the reporting year, all sub-accounts opened on account 90 are closed with internal records:

a) for the amount of accumulated revenue D90-1 K90-9

b) for the amount of accumulated expenses D90-9 K90-2.90-3.90-4.90-5.90-6.

Accounting entries for accounting for income and expenses from ordinary activities are reflected in accounting in the following order.

1. Revenue from sales of D62 K90-1

2. VAT on revenue D90-3 K68.76

3. Cost of goods sold, products, works, services D90-2 K20,26,44,41,43,45
4. Excise D90-4 K68

5. Export duties D90-5 K68

6. Financial result from sales for the month:

a) profit D90-9 K99

b) loss D99 K90-9

7. In trade organizations that keep records of sales

cost is reversed trade margin D90-2 K42

8. Closing all sub-accounts at the end of the reporting year:

a) for the amount of accumulated sales revenue D90-1 K90-9

b) for the amount of expenses associated with sales of D90-9 K90-2.90-3.90-4.90-5

Online accounting tests are of interest not only to company accountants, but also to any specialists practicing in the accounting field. In particular, for consultants, outsourcers, auditors, etc. Our article is devoted to what tests and online tasks can be recommended for these specialists to solve.

Accounting tests with answers for free

Online accounting tests :

1. In 2016, for accounting purposes, a company can recognize existing property as depreciable if the value of such property exceeds the following limit:
   1. 40,000 rub.
   2. 70,000 rub.
   3. 100,000 rub.
2. A specialist from the company, who was performing an official assignment on a business trip (in the city of Smolensk), after the end of the business trip decided to stay in Smolensk for the weekend for personal purposes. To this end, he asked permission from the company's management. After the end of the weekend, the specialist returned from a business trip using tickets purchased for the employee by the company. Does a company have the right to include the cost of a return ticket for a specialist in its income tax expenses?
   1. Yes, the company has such a right.
   2. No, the cost of the purchased ticket in this case will be considered unreasonable expenses.
3. In October 2015, an employee of the company received the status of a tax resident of the Russian Federation for the purpose of calculating personal income tax. Since from the beginning of the year the company, as a tax agent, calculated and paid personal income tax to the budget on the income of such an employee at a rate of 30%, then after recalculating the tax at a rate of 15%, an overpayment of personal income tax was revealed. How can a company return the amount of personal income tax overpayment to a specified employee after the employee receives Russian Federation resident status?
   1. By receiving cash from the company's cash desk.
   2. The company does not have the right to return the amount of personal income tax overpayment to the employee.
   3. Using a cashless transfer to the employee’s salary account.
4. In a universal transfer document that combines both a delivery note and an invoice (status “1”), a company specialist identified an error that affects the final cost of shipped products. What is the best way to fix it?
   1. By crossing out incorrect information, indicating new, correct information on top of it, after which the specialist who compiled the universal transfer document (UDD) puts his signature, certifying the corrected information.
   2. By drawing up a new, correct UPD.
5. An employee of the enterprise worked part-time in production. As of July 19, 2016, she is going on maternity leave. Since her income at the enterprise was higher than the minimum wage, the company calculated the benefit for the period of maternity leave based on the employee’s salary for the billing period. Should company accountants use the part-time work factor when calculating the amount of benefits?

Answers to accounting tests:

1. a (clause 5 of PBU 6/01, approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n);
2. a (subparagraph 12, paragraph 1, article 264 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of the Russian Federation dated September 20, 2014 No. SA-4-3/16564);
3. b (clause 1.1 of article 231 of the Tax Code of the Russian Federation);
4. b (Appendix No. 7 to the letter of the Federal Tax Service of the Russian Federation dated October 17, 2014 No. ММВ-20-15/86@);
5. b (clauses 15, 16 of the regulation “On the calculation of benefits”, approved by Decree of the Government of the Russian Federation dated June 15, 2007 No. 375).

How to solve accounting problems

In addition to tests, for company specialists whose work is related to the field of accounting, the process is of interest solutions online accounting tasks.

Any single generally accepted algorithm on how to solve accounting tasks, is not contained in the legal documents of the Russian Federation. At the same time, it is possible to identify the general stages and the composition of tasks that a specialist faces at each stage.

In particular, these are the following stages:

• General theoretical. This stage implies the need for a specialist to “refresh” his understanding of the basic principles of accounting, the types of business transactions inherent in the company, as well as the existing forms of the company’s financial statements. You should also review the chart of accounts in order to clarify the necessary aspects of synthetic and analytical accounting and determine the corresponding accounts within the specific task at hand.
• The stage of determining the general solution. During this stage, the specialist studies the conditions of the accounting task facing him, understands the essence of the transactions that took place, and then makes accounting entries using “airplanes” for the necessary accounts.

PAY ATTENTION! The method of compiling “airplanes” for accounting accounts allows a specialist to clearly see what obligation arises, terminates, when property is received or disposed of in the company, etc.

• Reporting stage. Often, as part of an accounting task, it is necessary to generate a report based on the results of its solution. To correctly cope with this requirement, a specialist should review the procedure for drawing up a specific report, which may be contained in the PBU or in orders of the Ministry of Finance of the Russian Federation.

Accounting problems with solutions

Online accounting tasks- an effective way to test the practical skills of an accountant. Here are some examples accounting problems with solutions.

Problem 1

The company acquired intangible assets worth RUB 118,000. (including VAT), the company's expenses for consultant services upon purchase amounted to RUB 23,600. The expenses were made from the current account. It is necessary to reflect transactions on accounting accounts.

Solution

Dt 08 Kt 60 100 000 - reflects the fact of receipt of intangible assets into the ownership of the company;

Dt 19 Kt 60 18 000 - reflects the amount of VAT paid for acquired intangible assets;

Dt 08 Kt 76 20 000 - fixed costs for consultations when purchasing intangible assets;

Dt 19 Kt 76 3 600 - reflects the amount of VAT paid for the purchased consultant services;

Dt 04 Kt 08 120 000 - reflects the acceptance into operation of intangible assets (in the amount of the purchase price and expenses for consultant services);

Dt 60 Kt 51,118,000 - the company transferred payment for the purchased intangible asset;

Dt 76 Kt 51 23 600 - the company transferred payment to the consultant for services rendered.

Problem 2

As follows from the company’s working time sheet, specialist economist Ivanov with a salary of 15,000 rubles. I worked 20 days in a month and was on vacation for 3 days at my own expense. Accountant Petrov, whose salary is 14,000 rubles, worked 23 days in a month. By order of the manager, each employee must receive a bonus in the amount of 20% of the salary in proportion to the actual time worked. It is necessary to calculate the amount of income due to each specialist if there were only 23 working days in the month.

Solution

The solution consists of the following steps:

• We calculate the salary for 1 day - divide the salary amount by the number of working days in the month: 15,000 / 23 = 652 rubles. according to Ivanov and 14,000 / 23 = 609 rubles. according to Petrov.
• We calculate the monthly salary of specialists: 652 × 20 = 13,040 rubles. according to Ivanov and 14,000 rubles. - according to Petrov, since he already worked a full month.
• We calculate the amount of the bonus for specialists: 13,040 × 20% = 2,608 rubles. Ivanov and 14,000 × 20% = 2,800 rubles. Petrov.
• We determine the total income of specialists for the month: 13,040 + 2,608 = 15,648 rubles. - Ivanov’s income and 14,000 + 2,800 = 16,800 rubles. — Petrov’s income.

In addition, you may be interested in tasks on calculating personal income tax. For more information, see the article “Practical personal income tax problems with solutions.”

Both tests and accounting tasks are widely used for selection when hiring, as they help identify the level of qualifications of a potential employee, as well as test their knowledge of certain industry issues. In addition, useful from the point of view of the effectiveness of such selection are cross-cutting accounting tasks, which represent an example of accounting in a fictitious company for the operations specified by the task. Such tasks allow you to see not only the level of knowledge of the specialist, but also the professional train of thought of the candidate when solving practical accounting problems. As a result, the company has the opportunity to objectively understand whether such a candidate is suitable, for example, for the position of deputy chief accountant or not.

End-to-end accounting task

For solutions end-to-end accounting tasks, as a rule, their compilers provide excerpts from the company’s regulatory documents. Usually this is the accounting policy of the company, and the document should be as close as possible to the actual accounting policy of a particular company (it covers in detail aspects of the company's accounting, depending on the characteristic industry specifics).

Solving an end-to-end problem should imply the preparation of voluminous reports on the company’s activities both at the beginning of the period in which business transactions occurred and at the end of the specified period.

As an example, let us give the following task: it is required to draw up a balance sheet for the company at the beginning and end of the year, taking into account the business transactions that took place during the year.

The solution to this problem will consist of the following stages:

• Formation of a statement of balances, including accounts 10 (materials), 60 and 62 (settlements with customers, suppliers), 43 (finished products).
• Determining what analytics are required to account for transactions on individual accounts, after which, if required, additional analytical subaccounts should be opened.
• Formulation of an aggregated balance sheet model as of the beginning of the year.
• Reflection of business transactions that took place during the year in the business transactions register in chronological order, assigning the corresponding serial number, as well as indicating the correspondence of accounts.
• Reflection of actions to maintain synthetic and analytical accounting for the accounts involved during the year. Namely: the corresponding accounts (and open sub-accounts) should reflect the transactions that occurred during the year, after which, at the end of the year, determine the total turnover of the accounts and display the final balances.
• Formation of the turnover sheet for accounts 60 and 62 in correlation with the log of business transactions.
• Preparation of the turnover sheet for all synthetic accounting accounts.
• Drawing up a balance sheet at the end of the year.

Results

Tests and accounting tasks are of interest not only to professional accountants, but also to any specialist who wants to improve their knowledge and skills in the field of accounting. In addition to the online solution accounting tests and viewing problems with solutions for specific situations and individual business transactions, it makes sense to analyze several cross-cutting tasks, since they illustrate the whole range of work that an accountant should perform to ensure correct accounting of business transactions that have occurred.

The employer’s desire to protect itself from incompetent personnel is quite natural. Fears are all the more justified when it comes to employing an employee, whose erroneous actions can lead to significant expenses. For this reason, employment tests for accountants have become widespread.

If earlier, when hiring an accountant, they were usually asked to write several entries, today they check the entire range of his knowledge and skills, personal and professional qualities. What methods are used for this?

Unlike many economic specialties, the accounting profession requires not so much general erudition and theoretical knowledge as possession of very specific skills. Higher education in a specialty or awareness of macroeconomics news does not guarantee sufficient qualifications, dexterity and experience.

To check them, specialized testing of an accountant when applying for a job is best suited, which is designed to:

• demonstrate the level of knowledge of the applicant;
• ensure their objective assessment;
• ultimately, to establish the applicant’s suitability for the vacant position.

Some employers, for example, large organizations or representative offices of foreign companies, along with testing narrow professional abilities, use tests for other purposes:

• IQ tests - development and level of intelligence - by Eysenck or Amthauer;
• general and special abilities, including the perception and analysis of numerical and verbal information;
• psychological, motivational (for example, socionic, color, frustration reactions).

But we don’t need to stop there. Firstly, it is quite difficult to predict the content of general tasks and prepare for them, and secondly, they are much less common than professional ones. It is very unlikely that, when hired by an individual entrepreneur or a small domestic enterprise, an applicant will be faced with the need to pass tricky personality tests. And even if they are issued to the applicant, there will be no one to really evaluate the answers.

The outcome of the test is fundamentally important for employment. However, it is not the only source of data about the applicant. The results obtained during assignments are always supplemented with information from interviews, resumes and recommendations.

What qualities of applicants are tested by tests?

Requirements for an accountant when hiring depend on many factors:

• spheres and specifics of the organization’s activities, its size and structure;
• tax accounting policies;
• vacant position – accountant or assistant;
• personal expectations of the person authorized to make the hiring decision.

The chief accountant is the second or third (if there is a deputy manager) person of the company. His daily functional responsibilities are far from writing postings and include:



It is impossible to test a person’s abilities in such large-scale areas with tests. However, standard tasks are offered to applicants for such a position. The motivation for such actions is as follows:

• the chief accountant should not lose touch with ordinary accountants;
• his knowledge and practical skills should be sufficient to successfully pass any test;
• To see a subordinate’s mistake, the chief accountant should only have to look at the balance sheet.

When it comes to ordinary accountants, the main requirements may not be a thorough knowledge of the law, but the refinement of skills in working in the 1C system. In large hierarchical companies, the principle “here is someone to think, you work” is often applied to assistants and junior accountants. Even the wiring diagrams are written by senior employees. In this case, during the interview the applicant will be required to:

• speed of completing tasks in 1C;
• impeccable performance discipline and the absence of unnecessary questions.

Dependence of requirements on an accountant on the evaluator

A modern accountant needs the ability to write entries in the same way as an ordinary citizen needs the skill of dividing five-digit numbers into a column. However, if the chief accountant of the organization is a representative of the older generation, this and similar knowledge needs to be refreshed in memory before the interview. He will probably give you written assignments that will have to be completed by hand, without using reference materials.

If an applicant hopes to get a job in a large company, you can expect that tests for hiring an accountant will be prepared by top-class financiers and auditors, or, alternatively, by representatives of a recruiting agency.

In such cases, you need to prepare for the test of professional knowledge especially carefully. In addition, it is worth practicing completing intelligence tasks.

The applicant should be prepared for the fact that an individual entrepreneur or the head of a small enterprise may invite him to take tests on one of the publicly available Internet resources. Therefore, in order to prepare for an interview, it makes sense to practice online. If the result is not good enough, it will be possible to refer to the oldness of the tasks and their inconsistency with current legislation.

Tests at key stages of assessing a candidate for an accountant position

Monitoring the professional knowledge of accountants in reputable institutions usually involves three independent sequential stages:

• testing the ability to work with software;
• interview;
• diagnostics of special knowledge.

At the first stage, the applicant is asked to demonstrate:

• possession of basic skills in working with an accounting program;
• knowledge of key areas of accounting;
• ability to calculate taxes correctly.

The second stage allows the employer to determine:

• areas of accounting in which the applicant is most competent or in which he has worked (for example, production, trade, construction);
• accounting areas that he independently conducted as part of a department or team of accountants.

The third stage activities are aimed at:

• testing of skills in those areas of accounting that the applicant will primarily encounter with this employer;
• assessment of the level of qualifications in this field.

Of the three stages described, two (the first and the last) are mainly test ones. And only the second intermediate stage usually takes place in the form of an interview, discussion of a resume, or drawing it up according to the employer’s own form. Tests during the interview, if provided, are to assess the personal qualities and motivation of the applicant.

The tasks of the first and third stages are a series of questions, tasks or other relatively short tests. Their result is expressed in quantitative or other form accessible for evaluation and review. Employers use different types of tasks, in most cases combining them. An applicant for a vacant accountant position may be asked to take accounting tests when applying for a job:

• in a specially prepared program;
• online, on one of the Internet resources;
• in writing, by issuing assignments in printed form;
• orally – in the form of “question-answer”.

Closed and open tests: purpose of application and examples

The simplest option is a question with multiple answer options, one of which is correct. In most cases, closed tests are used to test knowledge of:

• basics of tax and civil law;
• accounting accounts;
• tax rates;
• reporting deadlines.

Here are some examples.

• Is it permissible, during the use of one of the intangible assets, to modify the method of its depreciation according to accounting?

1. no, since it is recorded at the time of capitalization;
2. acceptable, since verification and, if necessary, clarification of the depreciation method must be carried out annually;
3. it depends on the accounting policies of the institution.

• On what accounts does packaging need to be recorded for a non-retail establishment?

1. count 41;
2. count 10;
3. any of the above.

The second type of tasks are open employment tests for accountants. They may involve choosing several correct ones from the proposed options. Or the test taker may not agree with any of the proposed answers and formulate his own. For example:

• An unemployed person works at an enterprise under a civil contract for the performance of work. Do I need to pay monthly contributions to the Pension Fund or Social Insurance Fund for it?

1. yes, it is mandatory to do this;
2. no, you need to pay once, at the time of full payment;
3. depends on the provisions of the contract;
4. your own option (since there is no correct answer in the test, you should indicate that for civil transactions, contributions to compulsory state insurance funds are not made).

• Under what circumstances is depreciation on intangible assets suspended?

1. in case of bankruptcy of an organization;
2. in the event that there is no revenue for more than a month;
3. if this asset is not used for production purposes;
4. your own option (you need to write that until the end of the useful life it is impossible to stop calculating depreciation).

Test of skills in 1C

The most common accounting program for individual entrepreneurs, small or medium-sized employer organizations is 1C:Enterprise. Experience with it is preferred. If in a previous position the applicant used something else (BEST, Microsoft Dynamics NAV or Parus), it is advisable to practice the training version or take courses before applying for a job.

Control is carried out in the form of test tasks that are adequate to the daily actions of a real accountant, which must be performed in the 1C program. This may require a time investment of about an hour or two. The purpose of this event is:

• testing the ability to use 1C;
• determining the level of professional competence;
• control of knowledge of tax legislation and experience in calculating taxes and fees.

Accounting tests for employment are provided to the applicant in paper form and include the following initial conditions:

• description of accounting policies regarding taxation;
• account balances as of the beginning of the calendar period;
• journal of business transactions.

The essence of the task is as follows. For the specified time in the 1C system:

• enter business transactions;
• establish financial results;
• calculate the amounts payable for property tax, income tax to the federal and regional budgets, personal income tax, VAT (payable or refundable);
• generate a summary balance sheet and a general report on transactions made during the calendar period.

Task in 1C with an empty database

In order to test the user's skills, the applicant may be allowed to work with both educational and commercial versions of 1C. The applicant must be prepared to open a standard configuration program and enter information from scratch. For this purpose, the necessary information is given to him in printed form. Required:

• fill out the “Banks” directory: set the main bank, indicate the account and other accounts; directory “Divisions” - enter data about the structural components of a fictitious organization;
• issue orders for the hiring of a manager and an accountant (remember to include the “tax resident”, “calculate taxes from the payroll” checkboxes and correctly set the monthly salary, the account for allocating expenses for accruing salary, the type of deduction from the employee, expense items for other deductions regarding payroll - state insurance from NS and P3);
• enter information about the organization: registration date, name, legal form, tax authority code (be sure to make sure that the main account is indicated on the “Bank” tab);
• Correctly fill in the data to begin analytical accounting of production costs, general business needs, and distribution costs.

The second part of the task is the registration of a number of current operations, for example:

May also require:

• generating a payment order for printing;
• preparing invoices;
• reflection in accounting of the fact of completing an intermediate stage of work on a transaction with the customer.

How not to get confused during testing

Success comes to those who are persistent. The quality and speed of answers directly depend on the effort spent by the applicant on preparation and on how close the test material is to him.

Each institution that uses test items has its own approach to their development and assessment. But if, during the preparation process, the applicant takes the trouble to practice completing tasks of different types, then the final result will be noticeably better.

If you receive an invitation to take test assignments for accountants when applying for a job, there is no need to be shy. There is nothing wrong with asking the employer's representative what kind of tasks will be performed. If such a possibility exists, it is advisable to ask about the nature of the questions from those who have already been interviewed in this organization before, even for a different position.

It is worth taking advantage of online resources to:

• refresh your general knowledge of accounting;
• prepare for questions that reflect the industry specifics of a given enterprise (production, provision of services, catering);
• re-read tax regulations;
• practice passing professional, and if any, also intellectual or psychological tests.

During testing you should be calm, collected and extremely attentive. The applicant may not realize what qualities the tests for accountants are aimed at identifying when applying for a job. For example, if emergency situations or problems with the Federal Tax Service are not uncommon for an enterprise, an important quality of an accountant is nerves of iron. In this case, the number of tasks issued may obviously exceed what can be completed in the allotted period of time. The place will be given to an applicant who does not panic - does not give up and does not instruct the “birds” at random, but collects his thoughts and does everything possible in this situation.

There is no need to rush to complete the task - it is better to spend a few minutes to make sure that you understand it correctly. If necessary, you can always ask again the meaning of the question if its wording is vague or ambiguous. If a test or assignment is not given, you should skip it and come back to the solution later.

Is it necessary to conduct testing when hiring a chief accountant?