Task 2. Based on the data below, set the types of estimates of accounting objects when they are reflected in the balance sheet. Make a "balance sheet"

Option 1.3

Full name _____________________________________ Group number ________________

Exercise 1.

Total questions: 10 Correct answers __________ Incorrect answers _______

1. If the organization creates reserves for doubtful debts in the balance sheet, the amounts of the reserve are shown :

A) Separately in the liabilities side of the balance sheet

B) In the asset balance – reducing the amount of receivables

C) In the liabilities side of the balance sheet as part of data on retained earnings

2. A commercial organization reflects the balances of targeted financing in the balance sheet under the article :

A) “Targeted funding and income”

B) “Deferred income”

B) “Additional capital”

3. In the balance sheet, fixed assets are reflected;

A) at original cost

B) at replacement cost

B) residual value

What debt is shown in the liabilities side of the balance sheet?

A) accounts receivable

B) creditor

5. According to the accounting policy, the organization uses accounts 10, 15 and 16 to account for the acquisition of material assets. Determine what correspondence is compiled when accounting for the purchase cost of materials based on documents received from the supplier :

A) D 10 K 60

B) D 15 K 60

C) D 16 K 60

D) D 16 K 15

The rest of the material at the beginning of the month – 100 units. at a price of 17 rubles. Received in a month: 1st batch of material – 200 units. at a price of 19 rubles; 2nd batch of material – 250 units. at a price of 20 rubles. Consumed per month 450 units. material. Determine the cost of the final balance if the materials are valued at average cost

A) 1909

B) 1700

B) 2000

7. The excess of the agreed value over the accounting value of the property transferred as a contribution to the charter capital of a third-party organization is documented by an accounting entry :

A) Dt 58 “Financial investments” Kt 91 “Other income and expenses”

B) Dt 76 “Settlements with various debtors and creditors” Kt 99 “Profit and loss”

8 Based on the given data, determine the revenue reflected in the statement of financial results of the organization : – Proceeds from the sale of products 23,600 rubles, including VAT 3,600 rubles – Proceeds from participation in the authorized capital of other organizations (participation in the authorized capital is not the subject of the organization’s activities) 1200 rubles – Proceeds from the sale of fixed assets 2360 rubles, including VAT 360 rubles – Amounts of accounts payable for which the limitation period has expired 14750 rubles, including VAT 2250 rubles – Advance payment received from the buyer of products 5900 rubles, including VAT RUB 900

A) 23600 rubles.

B) 3200 rubles.

C) 20,000 rubles .

D) 14750 rubles.

9. Based on the operations below, determine: 1) Financial result for ordinary activities 2) Balance of other income (expenses ) Operations for the reporting period: – General business expenses for the period are written off (according to the accounting policy in the organization, the full cost of finished products is calculated) – 2000 rub. – Reflected revenue from the sale of products – 23,600 rubles, including VAT 3,600 rubles. – Written off the cost of goods sold – 10,000 rubles. – An advance payment was received from buyers on account of the upcoming deliveries of products – 14,160 rubles. – Written off accounts payable after the expiration of the limitation period -9000 rubles. – Proceeds from participation in the authorized capitals of other organizations (participation in the authorized capitals is not the subject of the organization’s activities) – 3000 rubles. – Deductions were made to the reserve for doubtful debts – 3000 rubles. – Reflected the shortage of materials identified as a result of the inventory – 1500 rubles. – Proceeds from the sale of intangible assets – 5900 rubles, including VAT 900 rubles. – The residual value of the sold intangible assets was written off – 1000 rubles. – Reflected the negative exchange rate difference revealed as a result of the revaluation of the currency account – 5000 rubles. Values of financial results from ordinary activities and other operations: A) 34160 B) 8000 C) 6500 D) 10000 E) 13600 F) 10520

A) 1 – A; 2 – E

B) 1 – B; 2 – B

C) 1 – D; 2 – B

D) 1 – E; 2 – E

10. Determine which operation the following correspondence of the accounts of the Operation corresponds to: 1) A decrease in the authorized capital is reflected when a participant leaves the company 2) A decrease in the authorized capital is reflected when it is brought to net assets 3) Dividends are accrued to the founders Correspondence of accounts: A) D 80 K 75 B) D 84 K 75 C) D 84 K 80 D) D 75 K 84 E) D 75 K 80 E) D 80 K 84

A) 1 – D; 2 – B; 3 – A

B) 1 – E; 2 – B; 3 – B

C) 1 – A; 2 – E; 3 – G

D) 1 – A; 2 – E; 3 – B

Task 2. Based on the data below, set the types of estimates of accounting objects when they are reflected in the balance sheet. Make a “balance sheet”

Information about the assets, liabilities and capital of the organization

No. p / p Object name Assessment type Amount, thousand rubles
Exclusive right to software products for computers Acquisition cost Amount of accumulated depreciation
administration building Acquisition cost Replacement cost Amount of accumulated depreciation
Industrial building transferred under a mortgage agreement as collateral to secure loan obligations Initial cost Replacement cost Amount of accumulated depreciation Mortgage contract value
Shares of LLC “Vikhr” maturity of more than 12 months Initial cost Initial cost minus provision for depreciation of financial investments
Production equipment Acquisition cost Amount of accumulated depreciation
Shares of PJSC Lukoil with a circulation period of less than 12 months Historical value Market value Historical value minus allowance for doubtful debts
Productive reserves Purchase price Actual cost
Finished products Initial cost Standard cost
Goods for resale Purchase price Sell price
VAT on purchased assets
Buyers’ debt for shipped products Actual cost of shipped products Contractual value, including VAT 18%
Cash on current account
Cash in foreign currency account At the exchange rate at the date of the last transaction At the exchange rate at the date of reporting
Authorized capital
Increase in value as a result of revaluation
Retained earnings of previous years
Retained earnings of the reporting year
Debt on bank loans with a maturity of less than 12 months Principal amount (not repaid) Amount of accrued and outstanding interest
Debt to suppliers of materials and goods Cost of incoming materials and goods without VAT Amount of VAT on incoming materials and goods
Debt to the staff of the organization for remuneration
Social Security and Security Debt
debt to the budget
Own shares repurchased from shareholders
Provision for depreciation of material assets
Allowance for doubtful debts

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