Accounting tests inventory. Test tasks on inventory of property and obligations of an organization test on the topic
On inventory of property and financial obligations in the organization"
1. The increase in the authorized capital is reflected by posting:
A) Debit 80 “Authorized capital” Credit 84 “Retained earnings”
B) Debit 99 “Profits and losses” Credit 80 “Authorized capital”
B) Debit 83 “Additional capital” Credit 80 “Authorized capital”
2. The receipt of the founder’s contribution to the authorized capital is documented by posting:
A) debit 10 “Materials credit 75 “Settlements with founders”
B) debit 20 “Main production” credit 75 “Settlements with founders”
B) debit 80 “Authorized capital” credit 75 “Settlements with founders”
3. Retained earnings are written off to account 84:
A) at the end of each month
B) at the end of each quarter
B) at the end of the reporting year
4. The use of retained earnings is documented with the following entries:
A) debit 84 “Retained earnings” credit 75 “Settlements with founders”
B) debit 99 “Profits and losses” credit 84 “Retained earnings”
B) debit 82 “Reserve capital” credit 84 “Retained earnings”.
5. What document is used to document the liquidation of fixed assets?
A) Requirement
B) Invoice
B) Act of liquidation
D) Acceptance act
6. What kind of posting is made when paying for payment documents from suppliers?
7. Expenses from ordinary activities are:
A) cost of goods sold
B) payment for acquired assets
C) write-off of sold assets.
8. Penalties are reflected in account 99 “Profits and losses”:
A) received from buyers
B) paid to suppliers
B) transferred to the budget
9. Account 99 “Profits and losses” is closed:
A) at the end of the month
B) at the end of the quarter
B) at the end of the year
10. On account 90 the following is formed:
A) actual production cost of goods sold
B) accounting estimate
C) full actual cost of goods sold
11. The source of formation of reserve capital is:
A) current year's profit
B) retained earnings
C) additional capital funds
12. The use of reserve capital funds is documented with the following entries:
A) Debit 82 “Reserve capital” Credit 84 “Retained earnings”
B) Debit 99 “Profits and losses” Credit 84 “Retained earnings”
B) Debit 84 “Retained earnings” credit 82 “Reserve capital”
13. Targeted financing can be provided from the following sources:
16. Other income of the enterprise includes:
A) receiving interest on loans
B) obtaining credits and loans
B) due to other expenses
24. Mandatory deductions are:
A) tax on personal income, according to writs of execution and inscriptions of notary offices in favor of legal entities and individuals
B) personal accounts
C) orders (instructions) on admission, transfer and dismissal
28. Account 99 “Profits and losses” reflects:
B) retained earnings
B) production cooperative
37. Finished products are considered to be the following products:
A) has passed all stages of processing and assembly
B) delivered to the warehouse
C) passed all stages of processing, accepted by the technical control department and delivered to the warehouse
38. The allocation of reserve capital funds to repay the loss of the reporting year is reflected by the posting:
A) Dt account 82, Kt account 99
B) Dt account 82, Kt account 84
B) Dt account 82, Kt account 91
D) Dt account 82, Kt account 90
39. Count 90 at the end of each month:
A) has a credit balance
B) has a debit balance
B) has no balance.
40. The net profit of the reporting year is determined in the accounting account:
A) 90 “Sales”
B) 84 “Retained earnings (uncovered loss)”
B) 99 “Profits and losses.”
41. Revenue from the sale of fixed assets in an organization is reflected by correspondence:
A) Dt account 90 Kt account 01
B) Dt account 62 Kt account 91
B) Dt account 91 Kt account 01
42. Loan debt in foreign currency is taken into account in ruble valuation at the rate:
A) on the date of signing the contract
B) on the date of actual transaction
C) As of the date on the bank statement
43. The working time sheet is filled out:
A) for all employees hired on a permanent basis. seasonal or temporary work, for a period of one day or more, from the date of enrollment, except for those accepted under contract agreements
B) only for employees hired for permanent work
C) only for seasonal workers
44. The organization’s liabilities amount to 2000 rubles. Accounts payable, including settlement obligations, amount to 700 rubles, other loans 250 rubles. What is the amount of the organization's debt on bank loans?
A) 2950 rub.
B) 1050 rub.
D) 2000 rub.
45. The amount of funds allocated to the organization from the founders at the time of state registration:
B) authorized capital
B) equity
D) obligations.
46. When writing off the actual cost of goods sold, is an accounting entry made?
A) Dt 45 Kt 43
B) Dt 90 Kt 43
B) Dt 90 Kt 20
D) Dt 90 Kt 44
47. Inventory at the enterprise is carried out:
C) a special commission appointed by the head of the enterprise
D) employees of the planning department and other specialists of the enterprise.
48. In what cases is an inventory required:
A) when transferring property for rent, sale and redemption
C) when changing financially responsible persons
D) any of the answers is correct
49. Surplus material assets are credited:
A) at the expense of the guilty persons
B) on production (circulation) costs
B) on financial results
D) any of the options is correct.
50. To which accounting account are the surplus values identified during the inventory recorded?
A) 99 “Profits, losses”
51. Which accounting account reflects the shortage of valuables identified during the inventory:
A) 99 “Profits, losses”
B) 94 “Shortages and losses from damage to valuables”
B) 98 “Deferred income”
D) 91-1 “Other income and expenses”, subaccount 91-1 “Other income”.
52. What accounting entry will write off the shortage attributed to the guilty person:
A) Dt 73-2 Kt 94
B) Dt 94 Kt 01, 10, 41
B) Dt 99 Kt 94
D) Dt 99 Kt 01, 10, 41.
53. What accounting entry will write off the amount of the shortfall in the absence of the perpetrators?
A) Dt 73-2 Kt 94
B) Dt 94 Kt 01, 10, 41...
B) Dt 99 Kt 94
D) Dt 91-2 Kt 94.
54. In what month should the inventory results be reflected:
A) in the month following the reporting month
C) the month when the inventory was completed
D) in any month of the year.
55. Indicate which document must be submitted to the accounting department by the financially responsible person before the start of the inventory
A) a receipt stating that all valuables have been capitalized and all documents have been handed over
B) there was no financially responsible person during the inventory
C) one of the members of the inventory commission was absent during the inventory
59. Indicate in which assessment the identified amount of shortfalls is indicated in the matching statement
A) at current market prices
B) in accordance with the valuation data in accounting
C) at reduced revaluation prices
60. Indicate what is the main purpose of conducting an inventory
A) control over the correct organization of accounting
B) control over the safety of property
C) control over the discipline of personnel
D) preparation for inspection of an audit organization
1. An accounting document is:
1.1. Written evidence of the actual completion of a business transaction or the right to perform it;
1.2. A document containing corresponding accounts;
1.3. Any document signed by the head of the organization and certified by its seal;
1.4. Any document signed by the chief accountant and certified by her seal.
2. The legal significance of the documents is that they:
2.1. Compiled according to the form contained in the albums of unified (standard) forms of primary accounting documentation;
2.2. Can be used as evidence in case of disputes between individuals and legal entities;
2.3. Compiled in accordance with the requirements of the Civil Code of the Russian Federation.
3. The control value of the documents is that they:
3.1. Have evidentiary value in courts;
3.2. Serve as the basis for conducting a forensic accounting examination;
3.3. They allow you to exclude cases of theft and are the basis for inspections, audits, and analysis.
4. Mandatory details of accounting documents include:
4.1. Name of the document (form), form code;
4.2. Document Number;
4.3. Date of document preparation;
4.4. Grounds for carrying out a business transaction;
4.5. Name of company;
4.7. Measuring business transactions in physical and monetary terms;
4.8. Address and telephone number of the organization;
4.9. The names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;
4.10. Signatures of officials;
4.11. Current accounts of the organization.
5. Additional details included in the primary documents may be:
5.1. Name of the document (form), form code;
5.2. Document Number;
5.3. Date of document preparation;
5.4. Grounds for carrying out a business transaction;
5.5. Address and telephone number of the organization;
5.6. Current accounts of the organization.
6. Accounting documents can be classified according to the following criteria:
6.1. Purpose, structure, place of compilation;
6.2. Purpose, storage time;
6.3. Purpose, place of compilation, method of reflection, volume of content.
7. When classified by purpose, documents are divided into:
7.1. Primary and summary;
7.2. Administrative, exculpatory (executive), accounting, combined;
7.3. Cumulative and one-time.
Question 8. Documents according to the volume of content are divided into:
8.1. Primary, summary, combined;
8.2. Internal, external;
8.3. Cumulative, one-time.
9. Documents according to the method of reflection are divided into:
1. Administrative and exculpatory;
2. Primary and summary;
3. Accounting registration and combined;
4. One-time and cumulative.
10. When classified according to the place of preparation, documents are divided into:
1. one-time and consolidated;
2. internal and external;
3. primary and summary.
Question 11. Based on the classification of documents “by purpose,” determine which type of document the payment order to the bank for the transfer of funds belongs to.
11.1. Administrative;
11.2. Acquittal (executive);
11.3. Accounting registration;
11.4. Combined.
12. Based on their classification “according to the place of preparation”, determine which type of them the “Advance report” of accountable persons belongs to:
12.1. Internal;
12.2. External;
12.3. Cumulative;
12.4. One-time.
13. There are ways to find an error:
13.1. Sequential check, reversal;
13.2. Continuous, sequential check, logical;
13.3. Correction, additional postings, reversal.
14. There may be errors in the accounting registers:
14.1. Simple and complex;
14.2. Due to the negligence of the employee and malfunction of computer equipment;
14.3. In text and numbers;
14.4. Local and transit.
15. The method of additional postings is used in cases where:
15.1. The accounting registers indicate incorrect correspondence of accounts;
15.2. The accounting registers indicate the correct correspondence of accounts, but the amount of the business transaction is underestimated;
15.3. The accounting registers indicate the correct correspondence of accounts and a larger amount than it should have.
16. The “red reversal” method is used if:
16.1. Incorrect correspondence of invoices or a larger amount than expected;
16.2. Incorrect correspondence of invoices or less than the required amount;
16.3. Correct correspondence of accounts, but understated the amount of the business transaction.
17. Inventory is:
17.1. Establishing the actual availability of funds and their sources by recalculating balances in kind and checking accounts;
17.2. Checking the presence and condition of material assets and funds;
17.3. Checking the presence of the organization's property in order to detect theft.
Question 18. Depending on the nature of the inventory, inventories are divided into:
1. Planned and unscheduled;
2. Full and partial;
3. Accounting and tax.
19. Inventory results are considered valid if:
1. A representative of the Federal Tax Service participated in the inventory commission;
2. The inventory was carried out no more than 10 days;
3. The procedure for carrying it out has been followed.
20. Receiving receipts from financially responsible persons during the inventory is carried out at the stage:
1. preparatory activities;
2. natural (material) and documentary verification;
3. comparative and analytical activities;
4. final activities.
21. During the inventory, a matching sheet is compiled at the stage:
1. final events;
2. preparatory activities;
3. natural (material) and documentary verification;
4. comparative and analytical activities.
22. Excess materials in the warehouse identified during the inventory are reflected in correspondence:
1. Dt count. 10 “Materials” Set of accounts. 91 “Other income and expenses”;
2. Dt count. 91 “Other income and expenses” Account. 10 "Materials";
3. Dt count. 10 “Materials” Set of accounts. 99 "Profits and losses."
23. Shortages of inventory items identified during the inventory are reflected in the account:
1. 73 “Settlements with personnel for other operations”;
2. 94 “Shortages and losses from damage to valuables”;
3. 97 “Future expenses”.
24. The shortage of materials within the limits of natural loss norms is reflected by correspondence:
1. Dt count. 10 “Materials” Set of accounts. 94 “Shortages and losses from damage to valuables”; Dt. 94 “Shortages and losses from damage to valuables” Kt. 20 “Main production”;
2. Dt count. 99 “Profits and losses” Account book. 10 "Materials";
3. Dt count. 94 “Shortages and losses from damage to valuables” Kt. 10 “Materials”; D-t count. 20 “Main production” Set of accounts. 94 “Shortages and losses from damage to valuables.”
25. The shortage of valuables in excess of the norms of natural loss is attributed to the guilty persons by correspondence:
1. Dt count. 73 “Settlements with personnel for other operations” Account. 94 “Shortages and losses from damage to valuables”;
2. Dt count. 70 “Settlements with personnel for wages” Set of accounts. 94 “Shortages and losses from damage to valuables”;
3. Dt count. 94 “Shortages and losses from damage to valuables” Kt. 73 “Settlements with personnel for other operations.”
26. If the guilty persons are not identified (the court refused to recover damages), the shortage of property is written off by correspondence:
1. Dt count. 99 “Profits and losses” Account book. 99 “Profits and losses”;
2. Dt count. 94 “Shortages and losses from damage to valuables” Kt. 91 “Other income and expenses”;
3. Dt count. 91 “Other income and expenses” Account. 94 “Shortages and losses from damage to valuables.”
Exam questions
in the discipline "Accounting"
1. Generalization of current accounting data (types of turnover sheets).
2. Classification of accounts by economic content.
3. Synthetic and analytical accounting, their relationship.
4. Classification of accounts by purpose and structure.
5. Double entry and its essence.
6. Chart of accounts, its purpose and structure.
7. Accounting accounts, their purpose and structure.
8. Off-balance sheet accounts.
9. Inventory. Tasks, types, order and timing.
10. Characteristics of main accounts.
11. Document flow, its purpose.
12. Characteristics of regulatory accounts.
13. Primary documentation and mandatory document details.
14. Characteristics of calculation accounts.
15. Types of balance sheets.
16. Characteristics of distribution accounts.
17. Changes in the balance sheet under the influence of business transactions.
18. Characteristics of matching accounts.
19. Balance sheet, its content and structure.
20. Types of assessments.
21. Accounting method and its main elements.
22. Methods and types of calculation.
23. Characteristics of economic processes.
24. Characteristics of financial performance accounts.
25. Characteristics of sources (obligations).
26. Accounting for the procurement process.
27. Characteristics of funds (assets).
28. Accounting for the production process.
29. Subject of accounting.
30. Accounting for sales (sales).
31. Accounting standards.
32. Accounting registers, their types and contents.
33. Accounting reform program.
34. Methods for correcting errors in accounting registers.
35. Law of the Russian Federation on accounting.
36. Forms of accounting in historical development.
37. Basic regulatory documents.
38. Memorial order form of accounting.
39. System of regulatory regulation of accounting in the Russian Federation.
40. Journal-order form of accounting.
41. Accounting tasks.
42. Automated accounting forms.
43. Concept for the development of accounting for the future.
44. The essence and significance of reporting.
45. Historical conditionality of accounting.
46. Composition and requirements for reporting.
47. Types of accounting.
48. Summary (consolidated) financial statements.
49. Meters used in accounting.
50. Accounting policy of enterprises, its purpose and procedure for formation.
51. General characteristics of business accounting.
52. Rights and responsibilities of the chief accountant.
53. Structure of the enterprise's accounting apparatus.
54. Relationship between balance sheets and accounts.
55. Basic accounting principles, assumptions and requirements.
56. Monetary valuation, its types.
57. Classification of documents.
58. Organization of accounting and plan for organizing accounting at the enterprise.
Friends! See the file for marked answers.
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 and 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 rendered 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. Dt 52 “Currency accounts” Kt 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. Form of financial statements
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 “Cashier” 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 #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 No. 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 No. 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 No. 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 80%, liquidation costs 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 No. 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 trade 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 capitalizing 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” K-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 the loan
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 reduction in the accounting 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 No. 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 No. 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 No. 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 No. 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. D-t 91 “Other income and expenses” D-t 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.
The reliability of the organization's accounting and reporting data is ensured by an inventory of property and financial liabilities, during which their presence, condition and valuation are checked and documented. Inventory is a clarification of the actual availability of property and financial obligations by comparing them with accounting data as of a certain date. In practice, there are several types of inventory.
Partial inventory is carried out once a year for each object; This is a reliable method of verification that does not require a high level of internal organization and, as a rule, does not interfere with the production process.
Periodic inventory is carried out at specific times depending on the type and nature of the property.
A complete inventory is a check of all types of property of an organization. It is carried out at the end of the year before the preparation of the annual report, as well as during a full documentary audit, at the request of financial and investigative authorities.
Selective inventory takes place in organizations with a large range of valuables in places of their storage and processing, as well as in individual areas of production or when checking the work of financially responsible persons, for example, checking cash at the cash desk, removing the balances of various types of materials, etc.
The number of inventories in the reporting year, the dates of their conduct, the list of property and liabilities checked during each of them are established by the organization, except in cases where an inventory is required.
Carrying out an inventory is mandatory:
- when transferring property for rent, redemption, sale, privatization, as well as transformation of a state or municipal unitary organization;
- before drawing up annual financial statements, except for property, the inventory of which was carried out no earlier than October 1 of the reporting year;
- when changing financially responsible persons (on the day of acceptance and transfer of cases);
- when establishing facts of theft or abuse, as well as damage to valuables;
- in case of fire, natural disasters or other emergencies caused by extreme conditions.
All property and types of financial obligations are subject to inventory. The inventory is carried out in stages and within the following time frames:
- for fixed assets - once every three years, and for library funds - once every five years;
- for capital investments - once a year, but not earlier than December 1 of the reporting year;
- for work in progress and semi-finished products of own production, finished products, raw materials and supplies - no earlier than October 1 of the reporting year;
- for goods, raw materials and supplies in areas located in the Far North and equivalent areas - during the period of their smallest balances.
Inventory of funds in cash, in current and foreign exchange accounts, credits, loans, etc. carried out once a month (usually on the 1st day of each month). When calculating the actual presence of banknotes and other valuables in the cash register, cash, securities and monetary documents are taken into account.
Inventory of funds in transit is carried out by reconciling the amounts listed in the accounting accounts with the data of receipts from a bank institution, post office, copies of accompanying statements for the delivery of proceeds to bank collectors, etc.
Inventory of funds held in banks in settlement (current), foreign currency and special accounts is carried out by reconciling the balances of amounts listed in the corresponding accounts, according to the organization’s accounting department, with data from bank statements.
An inventory of settlements with banks and other credit institutions for loans, with the budget, buyers, suppliers, accountable persons, employees, depositors, other debtors and creditors, amounts of debt for shortages and thefts is to verify the validity of the amounts listed in the accounting accounts.
In case of collective (team) financial responsibility, inventories are carried out when there is a change of manager (foreman), when more than 50% of its members leave the team (team), as well as at the request of one or more members of the team (team).
10.2. Stages and reflection of inventory results in accounting
In accordance with current regulatory documents, by order of the head of the organization, an inventory commission (including the chief accountant) is appointed to carry out the inventory. The inventory is preceded by certain preparatory work; financially responsible persons put in order the available valuables, submit to the accounting department all documents on the receipt or issuance of valuables; Accounting workers complete the processing of documents on the movement of property and financial obligations, make entries in accounting registers, and determine the balances of valuables in the accounts of financially responsible persons.
The accounting department sends debtors extracts from their personal accounts demanding repayment of the debt or written confirmation of the amount of the debt. A statement of debt balances must be requested from creditors in order to verify the correctness of mutual settlements.
It is advisable to divide the inventory work into three stages.
The first is the preliminary work of the chairman of the inventory commission: objects subject to inventory are studied; sealing of storage areas for material assets is organized; The correctness of weighing instruments is checked.
Second, members of the inventory commission are divided into groups and assigned to objects subject to inventory. They must be familiar with the instructions on the procedure for conducting an inventory, and also receive the necessary forms for its implementation.
The inventory is carried out in the order of arrangement of material assets at the place of storage and for each financially responsible person separately.
The results of checking material assets are recorded in inventory records, where they indicate in detail the full name of the assets, serial numbers according to the price list, grade, quantity, price and total amount. Inventory inventories are filled out clearly and clearly in ink or pencil; unfilled lines are not allowed (they are crossed out at the end of the inventory), as well as erasures. Corrections can only be made by proofreading. Inventory lists are signed by all members of the inventory commission, as well as by the financially responsible person. Before signing, the financially responsible person must provide a written certificate with the following content: “All the valuables named in this inventory list were verified by the commission in kind in my presence and included in the inventory, and therefore I have no complaints against the inventory commission. The valuables listed in the inventory are in my custody.”
The financially responsible person has the right, if necessary, to challenge the inventory results. For this purpose, an application is written with the relevant documents attached to the chairman of the inventory commission no later than the next day after the completion of the inventory.
Upon completion of the inventory, control checks of its correctness can be carried out. The results of these checks are documented and recorded in the book of control checks for the correctness of the inventory.
The third is identifying inventory results and reflecting them in accounting. In accounting, inventory data is compared with the balances shown in accounting and a statement of results revealed by the inventory is compiled. It is signed by the head of the organization, the chief accountant and the chairman of the inventory commission. The form of this statement is given in Table 10.1.
Table 10.1
| No. | Account name | Account number | Results identified by inventory, amount, rub. cop. | Damage to property was established, amount, rub. cop | Of the total amount of shortages and losses from property damage, rubles, kopecks. | ||||
|---|---|---|---|---|---|---|---|---|---|
| surplus | shortage | credited according to regrading | written off within the limits of natural loss | blamed on the perpetrators | written off in excess of natural loss norms | ||||
| Etc. | |||||||||
| Total | |||||||||
At the end of the inspection, the inventory commission draws up a protocol (act), noting its decisions and proposals, which is approved by the head of the organization. Then the procedure for regulating the identified differences between inventory and accounting data is determined.
Fixed assets, material assets, cash and other property that are in surplus are subject to capitalization and credit to the financial results of the organization with the subsequent establishment of the causes of the surplus and the perpetrators. In this case the following wiring is done:
- Dt account 01 “Fixed assets”, 10 “Materials”, 43 “Finished products”, 50 “Cash desk”, etc.
- Book account 91 “Other income and expenses.”
The shortage of property and its damage within the limits of natural loss are attributed to production costs or sales costs. This procedure is applied only when actual shortages are identified. In this case, the following entries are made:
- 2) Dt account 20 “Main production”, 26 “General business expenses”, 44 “Calculations for sale”
The shortage of material assets, cash and other property, as well as their damage in excess of natural loss, is attributed to the perpetrators. In this case the following wiring is done:
- 1) Dt. 94 “Shortages and losses from damage to valuables”
- Set 10 “Materials”, 43 “Finished Products”, 41 “Goods”, etc.
- 2) Dt. 73 “Settlements with personnel for other operations”
- Book 94 “Shortages and losses from damage to valuables.”
In case of shortage or damage to fixed assets, the following entries are made in advance:
- D-t.02 “Depreciation of fixed assets”
- Set account 01 “Fixed assets” - for the amount of accumulated depreciation;
- Dt. 94 “Shortages and losses from damage to valuables”
- Set account 01 “Fixed assets” - for the residual value of fixed assets.
When the culprits are identified, missing or damaged fixed assets are valued at market prices and documented by posting:
- D-account 73 “Settlements with personnel for other operations”, subaccount “Settlements for compensation of material damage”
- Book 94 “Shortages and losses from damage to valuables.”
In cases where the perpetrators are not identified or the court refuses to recover damages, losses from the shortage of property and its damage are written off to the financial results of the organization. In this case the wiring is done:
- Kit sch.94 “Shortages and losses from damage to valuables”
- Dt. 99 “Profits and losses”.
Mutual offset of surpluses and shortages as a result of regrading can be: carried out by decision of the organization’s management only for the same audited period, with the same audited person, in relation to stocks of the same name and in identical quantities.
Financially responsible persons provide detailed explanations to the inventory commission about any misgrading.
In the case when, when offsetting shortages with surpluses by re-grading, the value of the missing inventories is higher than the value of the inventories that are in surplus, then the specified difference is attributed to the guilty parties.
If the specific culprits of the shortage are not identified, then the differences are considered as a shortage in excess of loss norms and are written off to the financial results - for a commercial organization or an increase in expenses - for a non-profit organization.
Proposals to regulate discrepancies between the actual availability of inventories and accounting data identified during the inventory are submitted for consideration to the head of the organization. The final decision on the classification is made by the head of the organization.
The results of the inventory must be reflected in the records within 10 days after it was carried out.
Thus, inventory is the most important tool for determining the correspondence between the actual availability of property and the obligations of a given accounting; it performs the function of monitoring the safety of fixed assets, inventory and cash, identifies on-farm reserves for the purpose of their subsequent use, and provides information material necessary for making management decisions.
Control questions
- Define inventory and name its types.
- In what cases is an inventory required?
- List the stages of conducting an inventory.
- What are the main documents used for inventory? Reveal the contents of these documents.
- What accounting entries are used to document inventory results?
- In what time frame should the inventory results be reflected in accounting?
- What is the procedure for mutual offset of surpluses and shortages as a result of regrading?
Tests for programmed control
| 1 | What is inventory? | |
| Answers: | 1. | Checking the availability and compliance with the rules for storage and use of the organization’s property |
| 2. | An accounting method that helps identify shortages of an organization’s property | |
| 3. | Clarification of the actual availability of property and financial liabilities by comparing them with accounting data as of a certain date | |
| 4. | Type of control that ensures the safety of the organization’s property | |
| 2 | Who carries out inventory in the organization? | |
| Answers: | 1. | Employees of the planning department and other specialists of the organization |
| 2. | A special commission appointed by the head of the organization | |
| 3. | Financially responsible persons | |
| 4. | Accounting employees | |
| 3 | What is the classification of inventory based on the scope of objects covered? | |
| Answers: | 1. | Periodic and complete |
| 2. | Partial and selective | |
| 3. | Full and partial | |
| 4. | Partial, periodic, full, selective | |
| 4 | In what cases is an inventory required (give the most complete answer)? | |
| Answers: | 1. | Before preparing annual financial statements |
| 2. | When transferring property for rent, sale and redemption | |
| 3. | When changing financially responsible persons | |
| 4. | Before drawing up annual reports, when transferring property for rent, sale, redemption, when changing financially responsible persons, identifying facts of theft and during natural disasters, etc. | |
| 5 | What entry in the accounts reflects surplus inventories? | |
| Answers: | 1. | D-t 10, 01, 50 K-t 91 |
| 2. | D-t 50, 51 K-t 91 | |
| 3. | D-t 10, 43 K-t 91 | |
| 4. | D-t 01, 04 K-t 91 | |
| 6 | Where does the shortage of material reserves fall within the limits of natural loss? | |
| Answers: | 1. | Lt 25 Kt 10 |
| 2. | D-t 26 K-t 10 | |
| 3. | L-t 20 K-t 10 | |
| 4. | D-t 84 K-t 10 | |
| 7 | What record reflects the shortage and damage to materials that are attributed to the perpetrators? | |
| Answers: | 1. | D-t 94 K-t 10 |
| 2 | D-t 73 K-t 10 | |
| 3. | a) D-t 94 K-t 10 b) D-t 73 K-t 94 | |
| 4. | D-t 73 K-t 94 | |
| 8 | What entry reflects the shortage of fuel at the general plant warehouse if the court refuses to recover damages from the perpetrators? | |
| Answers: | 1. | D-t 94 K-t 25 |
| 2. | D-t 94 K-t 10 | |
| 3. | D-t 91 K-t 73 | |
| 4. | D-t 10 K-t 26 |
Answers based on test results for programmed control
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Types of inventories The following types of inventories are distinguished:
- by volume - full and partial;
- according to the method of implementation - selective and continuous;
- by purpose - planned, unscheduled, repeated, control.
A complete inventory is carried out before drawing up an annual report, during an audit or revision and covers all material assets, funds and settlement relationships with other organizations and persons. A complete inventory also covers all types of assets, including values that do not belong to the organization (rented fixed assets; inventory items accepted for safekeeping; materials accepted for processing, etc.). Each separate inventory covering a portion of an organization's assets is called a partial inventory.
Inventory tests
Attention
Documentation – how to do it correctly? After the inventory, the materially responsible person of the department where the inspection was carried out puts signatures on two copies of the documents. This confirms that he is familiar with the results of the inventory and has no complaints against the members of the commission.
Members of the commission also sign. The completed inventories are transferred to the accounting department, after which specialists draw up a matching statement, which indicates the discrepancy between the accounting data or the actual availability of goods. After the inventory is completed, the data is transferred to the head of the company for review.
Important
If there is a surplus or shortage, it is the head of the company who makes the decision to recover from the guilty parties. Inventory documents In addition, there are several nuances in documenting inventory: First, primary documents are drawn up.
Test for lecture 7 “inventory of values”
In addition, the organization must create an inventory commission, which includes the manager or his deputy, the chief accountant or economist, the head of the department being inspected, and representatives of the public, if necessary. If there is a large amount of work to be checked, it is necessary to create several working inventory commissions, and their composition should include experienced specialists who are well aware of the rules for conducting inspections, primary accounting, procedures for setting prices for goods, etc.
The members of the commission are approved by the head - in the absence of at least one person, the results of the inspection may be invalidated.
3.4 concept of inventory, its meaning and types
Errors in the inventories discovered after the inventory are corrected by: a) the chief accountant, b) the financially responsible person, c) the inventory commission, d) the warehouse manager. 14. The amounts of surplus materials identified as a result of the inventory are reflected in the accounting records: a) D-t 10 “Materials” K-t 99 “Profits and losses”, b) D-t 10 “Materials” K-t 91 “Other” income and expenses", c) Dt 99 "Profits and losses" Kt 10 "Materials", d) Dt 91 "Other income and expenses" Kt 10 "Materials".
15. The following are subject to inventory: a) all property of the organization, regardless of its location, b) only fixed assets, c) inventory, d) settlements with various debtors and creditors 16. In the event of a discrepancy between the actual availability of property and accounting data, the following is drawn up: a) inventory list; b) act, c) matching sheet, d) invoice.
17.
7.3 types of inventory
Info
To carry out an inventory, the organization creates: a) a public commission, b) a permanent inventory commission, c) an administrative commission, d) a commission for compiling inventories. 7. Before checking the actual availability of property of the inventory commission: a) you should independently draw up reports and attach all receipts and expenditure documents, b) there is no need to prepare or receive reports, c) you must receive the latest receipts and expenditure documents at the time of inventory or reports, d ) draw up a report to the manager about the start of the inventory.
8. Financially responsible persons, before conducting an inventory: a) give a receipt, b) issue a power of attorney for the commission, c) give a receipt and issue a power of attorney for the commission, d) issue an order to conduct an inventory 9.
Accounting Theory: Textbook
Inventory in the organization is carried out Verification of the actual availability of property is carried out with the obligatory participation of materially responsible persons before the inventory begins Mandatory inventories are carried out Surplus valuables identified during the inventory are included in Shortages in the warehouse identified during the inventory are reflected in the record Inventory according to the scope of the objects being inspected are divided into The reasons for conducting an inventory are A) lack of primary documents; B) receiving bank statements from the current account; C) drawing up cost estimates for production; D) theft, abuse A) planned; B) sudden; B) full; D) unscheduled A) Dt 94 – Kt 10; B) Dt 10 – KT 94; B) Dt 94 – Kt 26; D) Dt 91 – Kt 94 A) other income; B) other expenses; B) authorized capital; D) profit 6.
Types of inventory and features of inspection
If a financially responsible person discovers an error after taking an inventory, he must: a) recalculate everything himself; b) recalculate everything together with the chief accountant; c) before opening the warehouse, report this to the chairman of the inventory commission. 11 When conducting an inventory of inventory items, the following is drawn up: a) an inventory list; b) payroll; c) cash report. 12 Property in custody is recorded: a) in a separate inventory; b) in the general inventory; c) in the act of checking the values. 13 Errors in the inventories discovered after the inventory are corrected: a) by the chief accountant; b) a financially responsible person; c) the inventory commission.
Inventory: concept and types
Order of the Ministry of Finance of the Russian Federation No. 34n dated July 29, 1998 “On approval of the Regulations on accounting and financial reporting in the Russian Federation” (as amended on December 24, 2010, as amended on July 8, 2016). Who carries out the inventory in the organization Inventory is carried out by a permanent commission . The list of members of the inventory commission is approved by the head of the organization.
Members of the inventory commission include:
- representatives of the organization's management;
- accounting staff;
- employees of legal, engineering, financial and other services.
The commission may also include employees of the internal audit service or representatives of an independent audit company. The task for conducting an inventory at an enterprise is prescribed in the order (instruction, resolution) on conducting an inventory (in the form of form No. INV-22).
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Inventory is understood as an assessment of the availability and condition of an organization’s property as of a certain date by comparing actual data with accounting data. Inventory is the main way to control the safety of an enterprise’s property.
Topic 7: Inventory
- Inventory deadlines.
Members of the inventory commission:
- Inventory and cash are inspected.
- Together with representatives of the accounting department, they are developing proposals for offsetting surpluses and shortages, and for writing off shortages.
- They can raise questions regarding the storage of inventory items, improvement of their accounting, and control over storage.
At the same time, commissions created at enterprises are responsible for:
- Timely inspections in accordance with management orders.
- Completeness of making records, their accuracy during inventory.
- Correctness of all information during the inspection, including type of product, grade, brand of equipment, etc.
If you knowingly enter false data to conceal shortages or the presence of surpluses, members of the commission may be held accountable.
Based on their purpose, inventories are divided into:
Types of inventory - what are they? The inventory classification is very extensive, so in our article we will consider all its types separately. First, you should study the division of verification by method:
- Natural.
- Documentary.
The first check is visual observation and recording of existing property, its quantity and condition. At this stage, inspectors count the goods, weigh them, etc. Documentary verification involves the study of property rights recorded in accounting, compliance with the company’s financial obligations to creditors and the budget, etc. Also at this stage, the documents available in the company are studied and verified, which confirm the right of ownership of inventory items, fixed assets, etc. In addition, there are such types as:
- Complete, carried out by volume.
- Selective, continuous. According to the method of implementation.
- Planned, control.
According to the purpose of the inventory, they are divided into:
Inventory at the enterprise is mandatory:
- before preparing annual financial statements,
- when the financially responsible person changes,
- upon detection of damage, abuse or theft of valuables,
- upon liquidation or reorganization of an enterprise,
- upon sale, redemption, transfer of property for rent,
- when transforming a municipal unitary or state enterprise,
- in case of fire, natural disaster or other emergency caused by extreme conditions,
- in other cases provided for by the legislation of the Russian Federation (see.
