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Test tasks by discipline Accounting
for the specialty Finance and credit - 080105.65
1. Essence and types of accounting. Subject and method of accounting. Accounting objects
2. Organization of primary observation and documentation. Inventory of property and liabilities. Accounting registers and accounting forms
3. Balance sheet. Accounts and double entry. Relationship of accounting accounts and balance sheet
4. Valuation and costing
5. Legislative regulation accounting. Accounting principles. Organization of accounting and accounting policy
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 release and sale finished products, goods
14. Accounting for financial results
15. Capital accounting
16. Composition, content and procedure for presentation of accounting (financial) statements
17. Purposes and principles management accounting. Organization of management accounting
18. Accounting and control of costs by types, places of occurrence, responsibility centers
19. Cost accounting and product costing
20. Use of management accounting data for analysis and management decision-making
Topic number 1. Essence and types of accounting. Subject and method of accounting. Accounting objects
Question #1: The specific requirements for operational accounting include…
Answer options:
1. Calculation of averages
2. documentation of all business transactions
3. no special service
4. Efficiency of obtaining and using data
Question #2:
Answer options:
1. money
2. natural
3. conditionally natural
4. labor
Question #3: One of the main tasks of accounting is...
Answer options:
1. development of personnel policy
2. budgeting, development of norms and standards
3. prevention of negative results economic activity
4. implementation of investment projects
Question #4: The funds of the enterprise that form the subject of accounting are classified according to ...
Answer options:
1. subjects of accounting
2. types and placement
3. nomenclature
4. varieties and brands
Question #5: The subject of accounting is...
Answer options:
1. the 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. the presence and movement of assets as a result of the activities of the organization
4. documentation of all business transactions in the course of the organization's activities
Question #6: For primary control, observation and fixation business transaction Accounting uses the...
Answer options:
1. drafting financial statements
2. documentation
4. Inventory
Question #7: To external users accounting information with direct financial interest include…
Answer options:
1. tax office
2. investors
3. head of the enterprise
4. bodies of state statistics
Question #8: In accordance with the Federal Law "On Accounting", accounting can not be assigned to...
Answer options:
1. head of the organization
2. accounting service How structural subdivision headed by chief accountant
3. an accountant introduced to the staff
4. legal service as a structural unit of the enterprise
Question #9: Assets by sources of formation are divided into ...
Answer options:
1. own and borrowed
2. own
3. own and special purpose
4. borrowed
Question number 10: A continuous, continuous and interrelated reflection of the economic activities of the organization is achieved with the help of ____________ accounting functions.
Answer options:
1. analytical
2. information
3. control
4. financial
Question number 11: In Russia, the following types of business accounting are used ...
Answer options:
1. statistical and accounting
2. operational, accounting, financial
3. operational, statistical, accounting
4. accounting, management
Question #12: Labor meters are used for ...
Answer options:
1. taking into account the qualitative composition of labor resources
2. analytical accounting production of finished products
3. analytical accounting of labor and its payment
4. synthetic accounting labor and pay
Question #13: The amount owed by suppliers to the company is called ...
Answer options:
1. distribution obligations
3. accounts payable
4. accounts receivable
Question #14: The main one for accounting is ______________ meter.
Answer options:
1. natural
2. labor
3. conditionally natural
4. money
Question #15: The objects of accounting are ...
Answer options:
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 change property and sources of their formation
4. sources of formation of the property of the organization
Question #16: Accounting performs a ______ function in the organization's management system.
Answer options:
1. communication
2. regulatory
3. information
4. organizational
Question #17: Control over the availability, safety, movement of the organization's property, the correctness and timeliness of calculations is achieved through _____ accounting.
Answer options:
1. tricks and methods
2. subjects
4. object
Question #18: The main assets of an organization are…
Answer options:
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 #19: The movement of documents from the moment they are created to being archived is called ...
Answer options:
1. workflow
2. grouping
3. Form check
4. account assignment
Question #20: The shortage of goods identified during the inventory is reflected accounting entry …
Answer options:
1. Dt 91 "Other income and expenses" Kt 41 "Goods"
2. Dt 73 "Settlements with personnel for other operations" Kt 41 "Goods"
3. Dt 94 "Shortages and losses of valuables" Kt 41 "Goods"
4. Dt 44 "Sales Expenses" Kt 41 "Goods"
Question #21: By appearance accounting registers subdivided into…
Answer options:
1. chess, linear
2. chronological and systematic
3. account books, cards, summary sheets
4. synthetic, analytical, combined
Question #22: Accounting forms are...
Answer options:
1. book and order
2. automated
3. simplified
4. memorial magazine
Question #23: Primary registration economic facts related to cash transactions, is carried out in ...
Answer options:
1. expenditure cash orders
2. payroll
3. cash book
4. incoming cash orders
Question #24: Primary documents by purpose are classified into ...
Answer options:
1. executive
2. administrative
3. external
4. accounting
5. internal
Question #25: Corrections may be made to the following accounting documents:
Answer options:
1. payment order
2. credit note
3. memorial order
4. incoming cash warrant
Question #26: Accounting documents are...
Answer options:
1. limit fence card
2. Help
3. overhead allocation sheet
4. incoming cash order
Question #27: The results of the inventory of property are included in the financial results of the organization in cases of identifying ...
Answer options:
1. surplus
2. shortages within the norms 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 the perpetrators are identified
Question #28: Cumulative documents are…
Answer options:
1. limit fence card
2. incoming cash order
3. act of acceptance and transfer of fixed assets
4. time sheet
Question #29: The accounts to which the shortage of property can be debited within the limits of natural loss include ...
Answer options:
1. 20 "Main production"
2. 44 "Costs of sale"
4.99 "Profit and Loss"
Question #30: The accounts to which the shortage of property in excess of the norms of natural loss can be debited include ...
Answer options:
1. 73 "Settlements with personnel for other operations"
2.99 "Profit and Loss"
3.91 "Other income and expenses"
4. 71 "Settlements with accountable persons"
Question #31: The internal documents are...
Answer options:
1. bank statement
2. advance report
3. limit fence card
4. writ of execution
5. requirement-invoice???
Question #32: Accounting registers are intended for...
Answer options:
1. systematization of primary credentials
2. accumulating credentials
3. primary registration of economic facts
4. maintaining statistical records
Question #33: Optional details for all primary accounting documents are...
Answer options:
1. date of preparation of the document
2. name of the document
3. correspondence of invoices
4. seal of the organization
Question #34: The purpose of the property inventory is to...
Answer options:
1. identifying its shortage
2. checking its availability
3. identifying its excess
4. checking its condition
Topic number 3. Balance sheet. Accounts and double entry. Relationship of accounting accounts and balance sheet
Question #35: Business transaction for issuance from the cash desk of the enterprise wages changes to employees...
Answer options:
1. on off-balance accounts
2. both in the asset and in the liability balance
3. only in the liabilities side of the balance sheet
4. only in the asset balance
Question #36: The composition of funds by type and placement is ...
Answer options:
1. passive balance
2. asset balance
3. non-current assets
4. current assets
Question #37: According to the sources of compilation, balances are distinguished ...
Answer options:
1. inventory, book, general
2. individual, consolidated
3. introductory, current, liquidation
4. inventory, separating
Question #38:
1. allocated to the reserve capital at the expense of the profit of the reporting year remaining at the disposal of the enterprise
2. issued from the cash desk against the report on travel expenses
3. short-term bank loan credited to the current account
4. withheld from wages the amount of compensation for material damage recognized by the employee
Answer options:
Question #39: Establish a correspondence between the types of business transactions and correspondence accounts.
Answer options:
1. Dt 84 " Undestributed profits (uncovered loss) " Kt 70 "Settlements with personnel for remuneration"
2. Dt 60 "Settlements with suppliers and contractors" Kt 51 "Settlement accounts"
3. Dt 51 "Settlement accounts" Kt 50 "Cashier"
4. Dt 10 "Materials" Kt 60 "Settlements with suppliers and contractors"
Question #40: Establish a correspondence between business transactions and types of changes in the balance sheet.
1. personal income tax withheld from wages
2. released from the warehouse materials for production needs
3. credited to the settlement account advances of buyers
4. funds were transferred from the current account to pay off tax debts to the budget
Answer options:
Question #41: Establish a correspondence between business transactions and types of changes in the balance sheet.
1. Contributions for personal and property insurance withheld from wages
2. accepted invoices of suppliers
3. funds were transferred from the current account to pay off the debt to the social insurance fund
4. unreceived wages have been deposited to the current account from the cash desk
Answer options:
Question #42: Establish a correspondence between business transactions and types of changes in the balance sheet.
1. funds were transferred from the current account to pay off debts to suppliers for materials
2. wages are accrued to production workers
3. finished products released from production are credited to the warehouse of the company
4. based on the decision of the general meeting of founders, part net profit dedicated to rewards
Answer options:
Question #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
Answer options:
1. counter
2. stock
3. settlement
4. inventory
Question #44: Establish a correspondence between accounts and classification groups.
1. accounts 001, 002, 003, 004, 005, 011
2. accounts 006, 007, 010
3. accounts 008, 009
Answer options:
1. deposit-property
2. control
3. conditional rights and obligations
Question #45: Set the correspondence of individual groups of accounts to their purpose.
1. financial results accounts
2. deposit-property, control, conditional rights and obligations accounts
3. counter-transit accounts
4. Collective-distributive, budgetary-distributive, costing accounts
5. inventory accounts, cash accounts, capital accounts, claims and liabilities
Answer options:
1. basic
2. matching
3. off-balance sheet
4. regulating
5. operating
Question #46: Establish a correspondence between the types of changes in the balance sheet and their entities, expressed in the form of schemes.
1. passive change
2. active change
3. active-passive change down
4. active-passive change in the direction of increase
Answer options:
Topic number 4. Valuation and costing
Question #47: The method of grouping costs and calculating the cost of purchased material assets, manufactured products, performed works, rendered services is called ...
Answer options:
1. balance generalization
2. costing
3. evaluation
4. taxation
Question #48: The actual cost of acquiring material resources consists of ...
Answer options:
1.Purchase value and customs duties
2. purchase price and general business expenses
3. purchase value
4.Purchase cost and procurement costs
Question #49: Upon commissioning, fixed assets are accounted for in accounting at ___________ cost.
Answer options:
1. fair
2. liquidation
3. residual
4. initial
Question #50: In the balance sheet, intangible assets are reflected at _________ cost.
Answer options:
1. fair
2. residual
3. liquidation
4. market
Question #51: Depending on the completeness of the inclusion of costs in the cost of production, manufactured products are taken into account at ...
Answer options:
1. full production or reduced cost
2. normative 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 ...
Answer options:
1. Actual manufacturing cost
2. direct manufacturing costs minus indirect costs
3. actual production costs minus VAT
4. direct manufacturing cost
Question #53: Indirect costs are...
Answer options:
1. costs associated with the production of a particular 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. packaging costs for finished products
Question #54: Valuation of property transferred for safekeeping is carried out at _________ value.
Answer options:
1. negotiable
2. initial
3. restorative
4. residual
Question #55: Depending on the time of preparation of the calculation, they are divided into ...
Answer options:
1. preliminary and subsequent
2. regulatory and design
3. fixed and variable
4. estimated and subsequent
Question #56: The method of monetary expression of the property and obligations of the organization by summing up the costs for their reflection in accounting and reporting is called ...
Answer options:
1. evaluation
2. grouping
3. costing
4. taxation
Question #57: By the time of compilation, the following types of calculations are distinguished ...
Answer options:
1. predicted, optimal, actual
2. optimal, actual
3. planned, normative, actual
4. normative, actual
Question #58: Finished products are valued in accounting and reporting according to _______________.
Answer options:
1. normative production cost
2. actual or standard production cost
3. market value
4. actual cost
Question #59: To indirect costs relate …
Answer options:
1. Product packaging costs
2. general business expenses
3. expenses auxiliary production
4. materials released to the main production
Question #60: Replacement cost valuation is used in accounting for ...
Answer options:
1. foreign exchange
2. financial investments
3. fixed assets
4. Inventory
Topic number 5. Legislative regulation of accounting. Accounting principles. Organization of accounting and accounting policy
Question #61: The set of accounting methods adopted by an organization is called ...
Answer options:
1. synthetically tailored
3. financial statements
4. analytical accounting
Question #62: The assets and liabilities of the organization exist separately from the assets and liabilities of the owners of this organization according to the principle ...
Answer options:
1. business continuity
2. prioritize content over form
3. property isolation
4. temporal certainty of the facts of economic activity
Question #63: The enterprise must operate for a long period of time according to the principle ...
Answer options:
1. priority of content over form
2. property isolation
3. temporal certainty of the facts of economic activity
4. business continuity
Question #64: In a technical aspect accounting policy on the inventory of property and liabilities indicate:
Answer options:
1. procedure for writing off general business expenses
3. how many inventories during the year it is necessary to carry out
4. the procedure for calculating depreciation on fixed assets
Question #65: Information about...
Answer options:
1. the procedure for conducting an inventory of assets
2. working chart of accounts
3. methods of asset valuation
4. ways of depreciation non-current assets
Question #66: Changes to the accounting policy are permissible in the following cases ...
Answer options:
1. Reliable submission of information to statistical authorities
2. development by the organization of new ways of doing accounting
3. changes in the legislation of the Russian Federation or regulations on accounting
4. a significant change in the conditions of the organization's activities
5. less labor intensive workflow
Question #67: Correct are the statements that in the disclosed information about accounting policies ...
Answer options:
1. essential information on how assets are valued
2. essential information about the working chart of accounts
3. information about the methods of depreciation of non-current assets is not essential
4. information on the procedure for conducting an inventory of assets is not essential
Question #68: Under the accounting policy of the organization is understood the totality of ____________ facts of economic activity.
Answer options:
1. tricks for compiling turnover sheets and reflections
2. double entry on accounts to display
3. final summary
4. cost observation
5. primary observation and current grouping
Question #69: The newly created organization draws up the chosen accounting policy ...
Answer options:
1. no later than 90 days from the day 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 #70: Methods for estimating reserves when they are released into production and otherwise disposed of are ...
Answer options:
1. FIFO method???
2. at the cost of each unit
3. LIFO method
4. moving average method
5. at an average cost
Question #71: Accounting methods include...
Answer options:
1. grouping and evaluation of the facts of economic activity
2. ways of submitting information
3. methods of primary observation
4. redemption of the value of assets
5. grouping system of accounting registers
Question #72: The correct statements are that the accounting policy is ______, established by the accounting regulation 1/2008.
Answer options:
1. formed on the basis of assumptions
2. enforces restrictions
3. ensures compliance
4. is formed based on the list of its elements
Question #73: The main accounting requirements are…
Answer options:
1. reflection of business transactions in the currency of the Russian Federation
2. reflection of business transactions in foreign currency
3. mandatory compliance during the year of the adopted accounting policy
4. provision of registers to the founders of the organization
5. keeping records of the property and liabilities of the organization
Question #74: Accounting Regulation 1/2008 "Accounting Policy of the Organization" introduces requirements ...
Answer options:
1. property isolation
2. business continuity
3. priority of content over form
4. diligence
Question #75: Essential for the disclosure of accounting policies in the financial statements is information about ...
Answer options:
1. methods of calculating depreciation of non-current assets
2. methods of asset valuation
3. working chart of accounts
4. the procedure for conducting an inventory of assets
Question #76: Accounting policies include ___________ and __________ aspects.
Answer options:
1. methodical
2. value
3. organizational
4. technical
5. investment
Question #77: Depreciation methods for fixed assets are ...
Answer options:
1. declining balance method
2. non-linear
3. write-off method in proportion to the wages of production workers
4. linear method
5. cost write-off method in proportion to the volume of products (works)
Question #78: Evaluation of work in progress can be made by ...
Answer options:
1. the wages of production workers
2. actual production cost
3. the cost of materials released for the production of products
4. direct cost items (materials, wages, social security contributions)
Topic number 6. Cash accounting
Question #79:
Answer options:
1. the head of the organization in agreement with the chief accountant
2. the founder of the organization
3. RF legislation
Question #80: Positive exchange differences on foreign currency accounts are reflected in the accounting entry ...
Answer options:
1. Dt 52 "Currency accounts" Kt 90 "Sales"
2. Dt 52 "Currency accounts" Kt 84 "Retained earnings"
3. Dt 52 "Currency accounts" Kt 99 "Profits and losses"
4. Dt 52 "Currency accounts" Kt 91 "Other income and expenses"
Question #81: To control the completeness and correctness of the cashier's operations on the cash register, they use ...
Answer options:
1. cash book
2. register of receipt and expenditure cash documents
3. incoming and outgoing cash orders
4. journal-order No. 1 and statement No. 1
Question #82: Cash transactions are transactions carried out by the organization in cash. in cash with…
Answer options:
1. individuals
2. physical and legal entities
3. legal entities
4. tax authorities
Question #83: The right to sign documents executing business transactions on the movement of funds has been granted ...
Answer options:
1. founders of the organization
2. chief accountant
3. manager
4. the head of the organization and the chief accountant
Question #84: Cash settlements between legal entities are made within the limits of 100 thousand rubles for ....
Answer options:
1. two transactions
2. five deals
3. each transaction
4. three transactions
Question #85: A cash contribution announcement consists of _______ parts.
Answer options:
4. four
Question #86: The receipt of funds in transit to the organization's settlement account is reflected in the entry ...
Answer options:
1. D-t 51 "Settlement accounts" K-t 55 "Special accounts in banks"
2. D-t 55 "Special accounts in banks" K-t 650 "Cashier"
3. Dt 51 "Settlement accounts" Kt 57 "Transfers on the way"
4. Dt 52 "Currency accounts" Kt 51 "Settlement accounts"
Question #87: The cash balance limit is set ...
Answer options:
1. the legislation of the Russian Federation
2. the founder of the organization
3. the head of the organization in agreement with the chief accountant
4. service bank in agreement with the head of the organization
Question #88: The cash book is…
Answer options:
1. register of analytical accounting
3. form of financial statements
4. register of synthetic accounting
Question #89: The funds paid to the supplier from the current account for the goods are reflected in the accounting entry ...
Answer options:
1. Dt 50 "Cashier" Kt 60 "Settlements with suppliers and contractors"
2. Dt 60 "Settlements with suppliers and contractors" Kt 51 "Settlement accounts"
3. Dt 51 "Settlement accounts" Kt 60 "Settlements with suppliers and contractors"
4. Dt 62 "Settlements with buyers and customers" Kt 50 "Cashier"
Question #90: The organization has the right to open bank accounts in ...
Answer options:
1. the number of two
2. the number of three
3. unlimited quantity
4. quantity of one
Question #91: The bulk of cash in the cash desk comes from a current account for ...
Answer options:
1. purchase of working capital
2. settlements with legal entities
3. purchase of fixed assets
4. payment of wages
Question #92: A prerequisite for conducting a checkout is…
Answer options:
1. the presence of a cashier
2. continuous coverage of documents
3. surprise
4. speed
Question #93: Cash placed in banks for a strictly specified period, the duration of which determines the increased interest, is referred to ...
Answer options:
1. letters of credit
2. credit cards
3. target accounts
4. deposits
Question #94: The letter of credit is intended only for settlements with _________ beneficiary (s) of funds.
Answer options:
4. four
Question #95: For the amount of the issued letter of credit at the expense of own funds an accounting entry is made D-t 55 “Special bank accounts” K-t ...
Answer options:
1. 50 "Cashier"
2. 58 "Financial investments"
3. 57 "Transfers on the way"
4. 51 "Settlement accounts"
Topic No. 7. Accounting for settlements with counterparties (debtors, creditors, personnel)
Question #96: The claim of a credit institution for the amount erroneously debited from the current account is reflected in the accounting entry ...
Answer options:
1. Dt 76 "Settlements with various debtors and creditors" Kt 51 "Settlement accounts"
2. Dt 51 "Settlement accounts" Kt 99 "Profit and loss"
3. Dt 94 "Shortages and losses from damage to valuables" Kt 10 "Materials"
4. Dt 91 "Other income and expenses" Kt 51 "Settlement accounts"
Question #97: The accrual of wages to an employee engaged in the correction of marriage is reflected in the accounting entry ...
Answer options:
1. Dt 70 "Settlements with personnel for wages" Kt 50 "Cashier"
2. Dt 28 "Marriage in production" Kt 70 "Settlements with personnel for wages"
3. Dt 20 "Main production" Kt 70 "Settlements with personnel for wages"
Question #98: The write-off of VAT on acquired tangible assets to reduce debt to the budget is reflected in the accounting entry ...
Answer options:
1. Dt 68 "Calculations on taxes and fees" Kt 19 "Value added tax on acquired material assets"
2. Dt 69 "Calculations for social insurance and security" Kt 51 "Settlement accounts"
3. Dt 19 "Value added tax on acquired material assets" Kt 60 "Settlements with suppliers and contractors"
Question #99: To work on weekends and non-working days holidays employees may be involved in the following cases ...
Answer options:
1. in the production of temporary work on the repair and restoration of mechanisms
2. to prevent a production accident or eliminate the consequences of accidents, disasters
3. at the request of the management of the organization
4. to prevent accidents, destruction or damage to property
5. to perform unforeseen work, the urgency of which depends on the future normal operation of the enterprise
Question #100: In the amount of 1/12 for each month of the billing period, when determining the average wage, ...
Answer options:
1. remuneration for long service
2. compensation payments stipulated by the employment contract
3. remuneration based on the results of work for the year
4. compensation for unused vacation
Question #101: Part-time work is established by agreement between the employee and the employer at the request of ...
Answer options:
1. pregnant woman
2. carer of a sick family member
3. employees under 18 who are students of educational institutions
4. workers employed in work with harmful or dangerous working conditions
5. one of the parents who has a child under 14 years old
Question #102: The main documents for accounting for production are ...
Answer options:
1. route sheets (maps)
2. work order
3. acts of acceptance and delivery of work
4. accumulative records of production per shift (month)
5. time sheet
Question #103: The payroll includes...
Answer options:
1. pay for hours worked
2. pay for hours not worked
3. payment of benefits under writ of execution
4. payment of temporary disability benefits
5. one-time incentive and other payments
Question #104: Payroll is calculated in...
Answer options:
1. payroll
2. payroll
3. payroll
4. personal account
Question #105: Eligible for professional tax deductions are…
Answer options:
1. individual entrepreneurs without formation of a legal entity
3. medical workers
4. private notaries
5. employees with more than 10 years of experience
Question #106: At tariff system Wages are calculated based on...
Answer options:
2. types of labor and their importance
3. complexity (qualification) of labor
4. qualification coefficient or coefficient of labor participation
5. final results of the work of the whole team
Question #107: Additional pay includes...
Answer options:
1. payment for the time of fulfillment of state and public duties
2. payments for the purchase of agricultural products
3. retirement benefit
4. Payment for preferential hours for teenagers
5. payment for regular vacations
Question #108: The insurance period includes the following periods ...
Answer options:
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 employment contract
Question #109: Social benefits include...
Answer options:
1. supplements to pensions working in the organization
2. amounts issued in the form of a loan for housing construction
3. one-time insurance payments
4. payment for vouchers
5. lump sums retired labor veterans
Question #110: The obligations of an organization to pay employees give rise to a number of the following obligations ...
Answer options:
1. taxpayer under a single social tax
2. the executor of statements of third parties for collection in their favor
3. the executor of the decisions of the labor collective on bonuses
4. tax agent withholding personal income tax from wages
Question #111: Remuneration for the performance of work of various qualifications is made as follows ...
Answer options:
1. the difference between the digits is paid
2. at the rates of work of higher qualification
3. a fixed allowance is paid in agreement with the management
4. at the rates of the work performed by him
5. at the rate of work of lower qualification
Question #112: From the first day, temporary disability benefits are paid at the expense of the social insurance fund in cases ...
Answer options:
1. employees who have adopted a child who is under 3 months old
2. the need to care for a sick family member
3. aftercare 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 the age of 7 years
Question #113: Not subject to personal income tax...
Answer options:
1. maternity allowance
2. unemployment benefit
3. the amount of one-time financial assistance
4. temporary disability benefit
Question #114: Social accident insurance benefits include…
Answer options:
1. temporary disability benefit
2. one-time insurance payments
3. payment of additional expenses for the rehabilitation of employees
4. compensation and social benefits
5. salary supplements
Topic number 8. Accounting for fixed assets and intangible assets
Question #115: The surplus of fixed assets identified during the inventory is accounted for as an accounting entry ...
Answer options:
1. Dt 01 "Fixed assets" Kt 08 "Investments in non-current assets"
2. Dt 01 "Fixed assets" Kt 99 "Profits and losses"
3. Dt 01 "Fixed assets" Kt 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 ...
Answer options:
1. Dt 01 "Fixed assets" Kt 80 "Authorized capital"
2. Dt 08 "Investments in non-current assets" Kt 80 "Authorized capital"
3. Dt 08 "Investments in non-current assets" Kt 75 "Settlements with the founders"
4. Dt 01 "Fixed assets" Kt 75 "Settlements with the founders"
Question #117: The write-off of the residual value of fixed assets upon their disposal is reflected in the accounting entry ...
Answer options:
1. Dt 91 "Other income and expenses" Kt 01 "Fixed assets"
2. Dt 99 "Profits and losses" Kt 01 "Fixed assets"
3. Dt 02 "Depreciation of fixed assets" Kt 01 "Fixed assets"
4. Dt 80 "Authorized capital" Kt 01 "Fixed assets"
Question #118: Putting an object of fixed assets into operation is formalized ...
Answer options:
1. delivery note
2. waybill for internal movement
3. limit-fence card
4. act of acceptance and transfer
Question #119: Match between accounting entries on the accounting of fixed assets and primary documents on the basis of which they are made.
Answer options:
1. invoice
2. supplier invoice
3. act of acceptance
Question #120: Establish a correspondence between asset expense types and postings.
1. Acquisition
2. Third Party Repair
3. Third party liquidation services
Answer options:
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 #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 acquired values" K 60 "Settlements with suppliers and contractors"
Answer options:
Question #122: Establish a correspondence between the results of the subsequent revaluation of fixed assets and postings.
1. Markdown
2. Write-off of the previous revaluation
3. Decrease in depreciation as a result of revaluation
Answer options:
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 #123: Establish a correspondence between the accounts of the presence of property and its purpose.
1.account 01 "Fixed assets"
2. account 03 "Profitable investments in material assets"
3. account 41 "Goods"
Answer options:
1. for own production consumption
2. for resale
3. for provision for temporary use
Question #124: Establish a correspondence between the transactions for the acquisition of fixed assets, 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 acquired values" K 60 "Settlements with suppliers and contractors"
Answer options:
Question #125: Establish a correspondence between payroll expense groups and transactions.
1. Construction of the structure on its own
2. Elimination of completely worn out equipment
3. Computer repair
Answer options:
1. D 91 "Other income and expenses" K 70 "Settlements with personnel for remuneration"
2. D 08 "Investments in non-current assets" K 70 "Settlements with personnel for remuneration"
3. D 23 "Auxiliary production" K 70 "Settlements with personnel for wages"
Question #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, the accumulated depreciation is 20%, the contractual value is 354,000 rubles. including VAT 18%, and postings.
Answer options:
1. D 91 "Other income and expenses" K 68 "Calculations on taxes and fees"
2. D 91 “Other income and expenses” K 99 “Profit and loss”
5. D 02 "Depreciation of fixed assets" K 01 "Fixed assets"
Question #127: Establish a correspondence between the amounts of operations for the liquidation of the fixed asset, replacement cost which is 800,000 rubles, accumulated depreciation is 90%, the amount of revaluation is 16,000 rubles, the cost of accrued assets is 30,000 rubles, and postings.
Answer options:
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 "Profit and loss"
5. D 91 "Other income and expenses" K 01 "Fixed assets"
Question #128: Match the length of the depreciation period in reporting year and items of property, plant and equipment commissioned and written off during the year.
Answer options:
1. 4 months
2. 8 months
3. 9 months
Question #129: Establish a correspondence between the method of assessing the object of non-current assets and the method of obtaining it.
1. amount of actual expenses
2. market value
3. agreed monetary value
Answer options:
1. making a contribution to the authorized capital
2. receipt under a donation agreement
3. purchase for a fee
Question #130: Establish a correspondence between business transactions in the sale of fixed assets and accounting records.
1. write-off of residual value
2. reflection of the contract value
3. profit from the sale
4. loss on sale
Answer options:
1. D 76 “Settlements with various debtors and creditors” K 91 “Other income and expenses”
3. D 91 "Other income and expenses" K 99 "Profit and loss"
4. D 91 "Other income and expenses" K 01 "Fixed assets"
Question #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, the accumulated depreciation of 80%, the cost of liquidation of 10,000 rubles, and postings.
Answer options:
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 remuneration"
4. D 91 "Other income and expenses" K 01 "Fixed assets"
Topic number 9. Accounting for inventories
Question #132: The posting of materials received free of charge is reflected in the accounting entry ...
Answer options:
1. D-t 10 "Materials" K-t 99 "Profits and losses"
2. Dt 10 "Materials" Kt 98 "Deferred income"
3. D-t 10 "Materials" K-t 75 "Settlements with the founders"
4. Dt 10 "Materials" Kt 91 "Other income and expenses"
Question #133: Materials not owned by the organization, ____________.
Answer options:
1. take into account on account 10 "Materials"
2. do not take into account
3. take into account on an off-balance account
4. take into account on account 97 "Deferred expenses"
Question #134: Shortfalls identified during the inventory of materials are reflected in the debit of the account ...
Answer options:
1. 14 "Provisions for the decline 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 different debtors and creditors"
Question #135: Change in the actual cost of materials accepted for accounting ...
Answer options:
1. carried out with an increase in their market value
2. made in the cases provided for by the accounting policy
3. not produced
4. produced at a decrease in their market value
Question #136: AT without fail Inventory of materials is carried out when ...
Answer options:
1. liquidation of the organization
2. release of materials for the correction of defects
3. sale of materials to employees of the organization
4. free receipt of materials
Question #137: The accounting price is understood as a conditional estimate of the cost of materials, established ___________ on certain period time.
Answer options:
1. parent organization
2. Ministry of Finance of the Russian Federation
3. tax office
4. organizing yourself
Question #138: The write-off of materials for the development of new types of products is reflected in the entry ...
Answer options:
3. Dt 10 "Materials" Kt 20 "Main production"
4. Dt 86 "Target financing" Kt 10 "Materials"
Question #139: The primary document for posting materials is ...
Answer options:
1. invoice
2. limit fence card
3. warehouse card
4. waybill
Question #140: Account 42 "Trade margin" is used if the enterprise retail takes into account the goods on account 41 "Goods" by ...
Answer options:
1. actual cost
2. purchase prices
3. selling prices
4. book value
Question #141: Inventories include...
Answer options:
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, issued …
Answer options:
1. power of attorney
2. act of acceptance of materials
3. invoice
4. waybill for the release of materials
Question #143: When posting materials at accounting prices using account 15 “Procurement and acquisition of material assets”, an entry is made in the accounting D-t 10 “Materials” K-t ...
Answer options:
2. 62 "Settlements with buyers and customers"
3. 15 "Procurement and acquisition of material assets"
4. 16 "Deviation in the value of material assets"
Question #144: Issue of materials for elimination of consequences natural Disasters reflected in the record...
Answer options:
1. Dt 97 "Deferred expenses" Kt 10 "Materials"
2. D-t 10 "Materials" K-t 91 "Other income and expenses"
3. Dt 10 "Materials" Kt 99 "Profit and Loss"
4. Dt 99 “Profit and Loss” Kt 10 “Materials”
Question #145: The main objectives of the inventory of inventories include the identification of _____________ materials.
Answer options:
1. facts of theft
2. the need to purchase a new batch
3. discrepancies in accounting
4. actual availability
Question No. 146: Shortage materials identified during the inventory is reflected record D-t _________ Set 10 "Materials".
Answer options:
1. 60 "Settlements with suppliers and contractors"
2.91 "Other income and expenses"
3. 14 “Reserves for the decline in the value of material assets
4. 94 "Shortages and losses from damage to valuables"
Question #147: During the reporting year, for each group (type) of inventories, __________ method (a) of assessment is applied.
Answer options:
Question #148: The basis for the creation of several working inventory commissions is ...
Answer options:
1. frequent cases of detection of theft of inventories
2. industry specifics
3. the need to generate operational accounting information
4. large amount of work to carry out the inventory at the same time
Question #149: The debit of account 15 is used to accumulate information about (about) ...
Answer options:
1. formed reserves for the reduction in the cost of materials
2. transport and procurement costs incurred
3. the cost of materials credited at accounting prices
4. accumulated differences between the book price and actual cost materials
Topic No. 10. Accounting for loans and borrowings
Question #150: Repayment of debt to the supplier at the expense of short-term credit is reflected in the accounting entry ...
Answer options:
1. Dt 51 "Settlement accounts" Kt 67 "Settlements for long-term loans and loans"
2. Dt 66 "Calculations for short-term loans and loans" Kt 51 "Settlement accounts"
3. Dt 60 "Settlements with suppliers and contractors" Kt 66 "Settlements on short-term loans and borrowings"
4. Dt 60 "Settlements with suppliers and contractors" Kt 51 "Settlement accounts"
Question #151: Credits and loans are accepted for accounting as part of ...
Answer options:
1. accounts receivable
3. cash
4. non-current assets
Question #152: The transfer of long-term debt into short-term debt is carried out at the moment when ________ days remain until the return of the principal amount of the debt.
Answer options:
Question #153: Short-term debt is debt on received loans and borrowings, the maturity of which does not exceed _____ months.
Answer options:
Question #154: The receipt of loans and borrowings is reflected in the entries ...
Answer options:
1. Dt 51 "Settlement accounts" Kt 66 "Settlements on short-term loans and borrowings"
2. Dt 51 “Settlement accounts” Kt 67 “Settlements on long-term loans and borrowings”
3. Dt 66 "Settlements on short-term loans and borrowings" Kt 51 "Settlement accounts"
4. Dt 67 "Settlements on long-term loans and borrowings" Kt 51 "Settlement accounts"
Question #155: attraction borrowed money is an …
Answer options:
1. issue and sale of bonds
2. granting a loan to another organization
3. receipt of a bill when paying for sold products
4. getting a loan from a bank
Question #156: The issuance of a bill of exchange by the organization in payment to the supplier for the purchased goods is reflected in the account ...
Answer options:
1. 67 "Calculations on short-term loans and borrowings" in the loan
2. 66 "Calculations on short-term loans and borrowings" in the loan
3. 58 "Financial investments" in a loan
4. 58 "Financial investments" in debit
Question #157: The debt of the borrower on received loans and credits in accounting is divided into ...
Answer options:
1. short-term and overdue
2. short term and long term
3. urgent and short-term
4. long-term and overdue
Topic number 11. Accounting for financial investments
Question #158: The provision of a loan to other organizations by transferring funds from a current account is reflected in an accounting entry ...
Answer options:
1. Dt 58 "Financial investments" Kt 50 "Cashier"
2. Dt 58 "Financial investments" Kt 51 "Settlement accounts"
3. Dt 58 "Financial investments" Kt 76 "Settlements with various debtors and creditors"
4. Room 50 "Cashier" Room 58 "Financial investments"
Question #159: By the time the bonds are redeemed, their book value should be equal to ...
Answer options:
1. market value
2. actual acquisition costs minus the amount of accumulated coupon income
3. face value
4. actual acquisition costs
Question #160: The transfer of finished products as a contribution to the authorized capital of another organization is reflected in the accounting entry ...
Answer options:
1. Dt 51 "Settlement accounts" Kt 76 "Settlements with different debtors and creditors"
3. Dt 58 "Financial investments" Kt 91 "Other income and expenses"
4. Dt 76 "Settlements with various debtors and creditors" Kt 58 "Financial investments"
Question #161: The creation of a provision for the depreciation of financial investments is reflected in the accounting entry ...
Answer options:
1. Dt 59 "Provisions for depreciation of investments in securities" Kt 91 "Other income and expenses"
2. Dt 91 "Other income and expenses" Kt 58 "Financial investments"
3. Dt 91 "Other income and expenses" Kt 59 "Provisions for depreciation of investments in securities"
4. Dt 58 "Financial investments" Kt 91 "Other income and expenses"
Question #162: Establish a correspondence between transactions associated with the presence of purchased debt securities and transactions.
1. Reflection of the excess of the nominal value over the initial
2. Receiving the amount of income due from the issuer
3. Accrual of income due under the contract
Answer options:
1. D 51 "Settlement 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 #163: Establish a correspondence between the concepts used in accounting for financial investments and their application.
1. Initial assessment
2. Follow-up evaluation
3. Impairment
Answer options:
1. when accepting assets for accounting
2. signs of a steady decline in the cost of investments
3. to adjust the book value
Question #164: Establish a correspondence between transactions associated with the presence of purchased bonds and postings.
1. Write-off of the excess of the initial cost over the nominal
2. Accrual of due income
3. Receiving the amount of income from the issuer
Answer options:
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 #165: Establish a correspondence between business transactions with financial investments and postings.
1. Accrued income from investments
2. Provision for impairment created
3. Reduced initial investment cost
Answer options:
1. D 76 "Settlements with various debtors and creditors" K 58 "Financial investments"
2. D 91 “Other income and expenses” K 59 “Provisions for depreciation 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 listed organization sums of money and 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
Answer options:
1. D 66 "Settlements on short-term loans and borrowings" K 51 "Settlement accounts"
2. D 76 "Settlements with various debtors and creditors" K 51 "Settlement accounts"
3. D 58 "Financial investments" K 51 "Settlement accounts"
Question #167: Establish a correspondence between the situations of disposal of financial investments and the methods used to assess their value.
1. Loans granted to other organizations
2. Securities whose market value is not determined
3. Securities whose market value can be determined
Answer options:
1. current market value
2. initial cost of each unit
3. average initial cost
Question #168: Establish a correspondence between the types of cost of financial investments and their content.
1. Current market
2. Discounted
3. Estimated
Answer options:
1. characterizes the future value of investments made in the present
2. price calculated by the trade organizer on the securities market
3. reflects the magnitude of the steady decline in the book value of investments
Question #169: Establish a correspondence between the methods of determining the initial cost of securities and situations of their receipt.
1. The amount of money for which they can be sold
2. Their market value
3. Market price calculated by the auction organizer
Answer options:
1. free receipt in the absence of their quotes on the market
2. free receipt of securities listed on the market
3. in payment for transferred assets
Question #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 securities traded on the securities market
Answer options:
1. the price at which, in comparable circumstances, similar securities are acquired
2. market price calculated by the auction organizer
3. the value of assets, set by the organization based on the price usually applied for similar assets
Question #171: Establish a correspondence between the group of financial investments and the type of their possible subsequent evaluation.
1. Debt securities whose market value is determined
2. Debt securities whose market value cannot be determined
3. Loans granted
Answer options:
1. face value
2. initial cost
3. current market value
Topic number 12. Accounting for production costs
Question #172: The cost of an irreparable marriage, identified in the workshops of the main production, is reflected in the accounting entry ...
Answer options:
1. Dt 28 "Marriage in production" Kt 23 "Auxiliary production"
2. Dt 20 "Main production" Kt 23 "Auxiliary production"
3. Dt 20 "Main production" Kt 28 "Marriage in production"
4. Dt 28 "Marriage in production" Kt 20 "Main production"
Question #173: Accounting entry D-t 25 "General production costs" K-t 96 "Reserve upcoming expenses and payments" means ...
Answer options:
3. write-off of losses from marriage
4. write-off of expenses for the development of new types of products
Question #174: The cost of work in progress at the beginning or end of the period shows the balance of the account ...
Answer options:
1. 26 "General running costs"
2. 28 "Marriage in production"
3. 25 "General production costs"
4. 20 "Main production"
Question #175: The cost of marriage, identified in the shops of the main production, is reflected in the accounting entry ...
Answer options:
1. Dt 20 "Main production" Kt 28 "Marriage in production"
2. Dt 28 "Marriage in production" Kt 23 "Auxiliary production"
3. Dt 28 "Marriage in production" Kt 20 "Main production"
4. Dt 20 "Main production" Kt 23 "Auxiliary production"
Question #176: Specify the list of the main methods of cost accounting for production and calculation of the cost of production.
Answer options:
1. regulatory, custom, process
2. normative, order-based, direct-costing, process-by-process, line-by-line
3. normative, custom, alternate
4. normative, direct costing, actual
Question #177: The wages accrued to the main workers are related to _____________ expenses.
Answer options:
2. unproductive
3. general business
4. general production
Question #178: The posting of semi-finished products of own production is reflected in the accounting entry ...
Answer options:
1. Dt 20 "Main production" Kt 21 "Semi-finished products of own production"
2. Dt 21 "Semi-finished products of own production" Kt 70 "Settlements with personnel for wages"
3. Dt 10 "Materials" Kt 20 "Main production"
4. Dt 21 "Semi-finished products of own production" Kt 20 "Main production"
Question #179: The calculation of wages for workers of auxiliary production is reflected in the accounting entry ...
Answer options:
1. D-t 20 "Main production" K-t 70 "Settlements with personnel for wages"
2. Dt 70 "Settlements with personnel for wages" Kt 23 "Auxiliary production"
3. Dt 44 "Sales Expenses" Kt 70 "Settlements with personnel for wages"
4. Dt 23 "Auxiliary production" Kt 70 "Settlements with personnel for wages"
Question #180: Depending on the feasibility, costs are divided into ...
Answer options:
1. single element and complex
2. direct indirect
3. productive and unproductive
4. direct and overhead
Question #181: To unproductive expenses and losses are...
Answer options:
1. transport and procurement costs
2. general business expenses
3. the cost of an irreparable marriage
4. General expenses
Question #182: The accounting entry D-t 10 "Materials" K-t 20 "Main production" reflects the business transaction for ...
Answer options:
1. posting of finished products
2. posting of returnable waste
3. release of materials for production
4. reflecting the loss of materials in the main production
Question #183: The actual cost of completed production is reflected at ...
Answer options:
1. credit of account 46 "Completed stages of work in progress"
2. credit of account 20 "Main production"
3. credit of account 40 "Output of products (works, services)"
4. debit account 20 "Main production"
Question #184: The grouping of costs by costing items is established ...
Answer options:
1. tax authorities
2. Enterprise by yourself
3. by law
4. decision of the board of founders
Question #185: Accounting entry Dt 25 "General production costs" Kt 96 "Reserves for future expenses" means ...
Answer options:
1. writing off contingencies
2. creation of a reserve for the repair of fixed assets
3. write-off of expenses for the development of new types of products
4. write-off of losses from marriage
Question #186: Expenses made in current period, but related to the costs of other reporting periods, are attributed to ...
Answer options:
1. expenses of the reporting period
2. other expenses
3. deferred expenses
4. decrease in financial result
Question #187: Upon receipt of finished products from auxiliary production, accounts will correspond ...
Answer options:
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 #188: The costs associated with the production of products are reflected in the debit of the account ...
Answer options:
1. 20 "Main production"
2. 40 "Output of products (works, services)"
3. 46 "Completed stages of work in progress"
4.44 Selling costs
Topic No. 13. Accounting for the release and sale of finished products, goods
Question #189: To account for the release of finished products, the accounting policy of the organization provides for the use of account 40 "Product output". The posting of finished products to the warehouse at the standard production cost is reflected in the accounting entry ...
Answer options:
2. Dt 43 "Finished products" Kt 20 "Main production"
3. Dt 43 "Finished products" Kt 23 "Auxiliary production"
4. Dt 40 "Product output" Kt 20 "Main production"
Question #190: When using account 40 "Product output", the deviation between the actual and standard production costs is written off to account ...
Answer options:
1.90 "Sales"
2.99 "Profit and Loss"
3. 20 "Main production"
4. 43 "Finished products"
Question #191:
Answer options:
1. Dt 43 "Finished products" Kt 90 "Sales"
2. Dt 91 "Other income and expenses" Kt 43 "Finished products"
Question #192: The surplus of finished products identified during the inventory is reflected in the accounting entry ...
Answer options:
1. Dt 43 "Finished products" Kt 40 "Product release"
3. Dt 43 "Finished products" Kt 20 "Main production"
4. Dt 43 "Finished products" Kt 91 "Other income and expenses"
Question #193: The conditions for payment by the buyer of the products sold to him are determined in ...
Answer options:
1. accounting policy
2. waybill
3. contract
4. sales order
Question #194: When selling products, an invoice is issued in __________ copies.
Answer options:
1. four
Question #195: Shipment of products to the buyer is carried out on the basis of ...
Answer options:
1. disbursement order
2. limit - fence card
3. payroll
4. waybill
Question #196: If an organization uses account 40 “Output of products (works, services)” in accounting, then an entry is made on the actual cost of finished products released from production ...
Answer options:
1. Dt 40 "Output of products (works, services)" Kt 20 "Main production"
2. Dt 43 "Finished products" Kt 20 "Main production"
3. Dt 90 "Sales" Kt 40 "Output of products (works, services)"
4. D-t 43 "Finished products" K-t 40 "Output of products (works, services)"
Question #197: Synthetic accounting of finished products is carried out on the account ...
Answer options:
1. 10 "Materials"
2. 43 "Finished products"
3. 41 "Goods"
4. 01 "Fixed assets"
Question #198: The invoice for the products shipped to the buyer is registered in ...
Answer options:
1. sales book
2. shopping book
3. cumulative statement.
4. grouping list.
Question #199: Shipped goods, for which the title to the buyer passes after payment, is reflected in the accounting entry ...
Answer options:
1. Dt 45 "Goods shipped" Kt 41 "Goods"
2. Dt 76 "Settlements with various debtors and creditors" Kt 41 "Goods"
3. D-t 90 "Sales" K-t 41 "Goods"
4. Dt 97 "Deferred expenses" Kt 41 "Goods"
Question #200: Assets are called finished goods.
Answer options:
1. finished processing, delivered to the warehouse, intended for sale, the technical and qualitative characteristics of which meet the established requirements
2. produced by the enterprise, packed but not completed
3. for resale
4. unfinished processing, but delivered to the warehouse
Question #201: The write-off of the actual cost of finished products sold is reflected in the accounting entry ...
Answer options:
1. Dt 91 "Other income and expenses" Kt 43 "Finished products"
2. Dt 43 "Finished products" Kt 90 "Sales"
3. Dt 45 "Goods shipped" Kt 43 "Finished products"
4. D-t 90 "Sales" K-t 43 "Finished products"
Question #202: to primary accounting documentation for the production of finished products include ...
Answer options:
1. delivery notes, acts, statements
2. delivery notes, specifications
3. acts, statements, route sheets
4. acceptance certificates, accumulative statements
Question #203: When forming revenue from the sale of products for accounting purposes, the organization must apply the method ...
Answer options:
1. by the date of payment or shipment, selected in accordance with the terms of the contract with the buyer
2. by the date of payment or shipment, selected in accordance with the accounting policy
3. by date of shipment (accrual method)
4. by payment date
Question #204: Business expenses related to...
Answer options:
1. selling products
2. statutory activities of the enterprise
3. acquisition of inventories
4. production process
Question #205: The posting of finished products to the warehouse is reflected in the debit of the account ...
Answer options:
1. 10 "Materials"
2. 01 "Fixed assets"
3. 43 "Finished products"
4. 41 "Goods"
Topic No. 14. Accounting for financial results
Question #206: The reserve created by the enterprise for doubtful debts reflected in the ledger...
Answer options:
1. Dt 91 "Other income and expenses" Kt 63 "Reserve for doubtful debts"
2. Dt 90 "Sales" Kt 63 "Reserve for doubtful debts"
3. Dt 26 "General expenses" Kt 63 "Reserve for doubtful debts"
4. Dt 84 "Retained earnings (uncovered loss)" Kt 63 "Reserve for doubtful debts"
Question #207: Profit from other activities received in reporting period, is reflected in the accounting entry ...
Answer options:
1. Dt 51 “Settlement Accounts” Kt 99 “Profits and Losses”
2. Dt 91 "Other income and expenses" Kt 99 "Profits and losses"
3. Dt 51 “Settlement accounts” Kt 91 “Other income and expenses”
4. Dt 90 "Sales" Kt 99 "Profit and Loss"
Question #208: According to PBU 10/99, the costs of ordinary species The organization's activities include...
Answer options:
1. losses of previous years
2. expenses for the sale of fixed assets
3. fines, penalties
4. sales costs
Question #209: Prepaid expenses include...
Answer options:
1. management expenses
2. selling expenses
3. selling expenses
4. expenses for the development of new types of products
Question #210: Assets received by an organization free of charge are included in ...
Answer options:
1. other expenses
2. income from ordinary activities
3. expenses for ordinary activities
4. other income
Question #211: The amount of receivables from buyers that has expired limitation period, is reflected in the accounting entry ...
Answer options:
1. Dt 62 "Settlements with buyers and customers" Kt 91 "Other income and expenses"
2. Dt 91 "Other income and expenses" Kt 62 "Settlements with buyers and customers"
3. Dt 91 "Other income and expenses" Kt 99 "Profits and losses"
4. Dt 99 "Profits and losses" Kt 91 "Other income and expenses"
Question #212: In accounting, the loss from other activities is reflected in the credit of the account ...
Answer options:
1.91 "Other income and expenses"
2. 90 "Sales"
3.99 "Profit and Loss"
4. 45 "Goods shipped"
Question #213: Accounting profit is...
Answer options:
1. gross profit
2. net, retained earnings
3. profit received according to accounting data
4. profit from ordinary activities
Question #214: The reformation of the balance sheet at the end of the reporting year is reflected in the entry Dt 84 “Retained earnings (uncovered loss)” ...
Answer options:
1. Kt 98 "Deferred income"
2. Kt 91 "Other income and expenses"
3. Kt 90 "Sales"
4. Kt 99 "Profit and Loss"
Question #215: Organizational expenses include...
Answer options:
1. allowance for doubtful debts
2. VAT on acquired valuables
3. amount of advance payment to the supplier for materials
4. foreign exchange gain
Question #216: The amount of accounts payable for which the limitation period has expired is included in ...
Answer options:
1. other expenses
2. expenses for ordinary activities
3. income from ordinary activities
4. other income
Question #217: The loss from the sale of goods is reflected in the accounting entry ...
Answer options:
1. D-t 90 "Sales" K-t 99 "Profit and loss"
2. Dt 91 "Other income and expenses" Kt 99 "Profits and losses"
3. Dt 99 "Profits and losses" Kt 91 "Other income and expenses"
4. Dt 99 "Profit and Loss" Kt 90 "Sales"
Question #218: The profit of the organization can be used to pay ...
Answer options:
1. wages to the chief accountant
Let us know.
Professional testing for the position of an accountant
Applicant __________________
The date _______________________
1. Is it possible to take into account the costs of paying compensation for a delay in wages by a company when calculating income tax?
a) yes
b) no
c) in some cases
2. In order tax accounting the initial cost of intangible assets created by the organization itself is defined as:
a) the amount of actual expenses for their creation, manufacture, with the exception of the amount of taxes included in the expenses in accordance with Chapter 25 tax code RF
b) the amount of actual costs for their creation, manufacture
c) the amount of actual expenses for their creation, manufacture, with the exception of the sums of all taxes of the organization
3. The average number of employees of the company to submit a report to the tax office is calculated:
a) taking into account all employees, including those working under civil law contracts and part-time jobs, as well as employees of branches
b) taking into account employees working under an employment contract, performing permanent, temporary or seasonal work
c) taking into account all employees, regardless of the source of funding for their payments
4. The shortage of fixed assets discovered as a result of the inventory, if the culprit is not identified, can be written off:
a) at their own expense
b) on the financial result of the organization's activities
c) at the expense of added capital
5. For officials for non-receipt of cash at the cash desk, a fine is established:
a) three times the amount of unreceived cash
b) from 40 to 50 minimum dimensions wages
c) from 4 to 5 minimum wages
6. One company purchased a car from another on a leasing basis. Who should pay in this case? transport tax?
a) lessor
b) lessee
c) the one for whom a permanent registration is issued in the traffic police
7. The actual cost of inventories contributed as a contribution to the authorized capital of an enterprise by an individual is determined based on:
a) market value on the date of capitalization
b) monetary value agreed by the founders
c) the value at which they are reflected in the tax accounting of the organization
8. Do I need to indicate the amounts of payments for payment cards in the credit slip and in the cash book?
a) no
b) yes
c) in some cases
9. What period should be considered tax and reporting in relation to the unified social tax?
a) tax - year, reporting - year
b) tax - quarter, reporting - month
c) tax - year, reporting - quarter
10. A company employee was injured on his way to work. How is his sick leave paid in this case?
a) the first two days - at the expense of the employer, starting from the third - at the expense of the FSS of Russia
b) completely at the expense of the FSS of Russia
c) entirely at the expense of the employer
11. Are all companies required to conduct job evaluations?
a) all without exception
b) only those that changed the technological process
c) only those that replaced the production equipment
12. Does he have the right commercial organization collect donations to third parties?
a) has
b) has, but with restrictions
c) a commercial organization must conduct such activities through charitable non-profit organizations
13. At a small enterprise, the average number of employees for the previous calendar year must not exceed:
a) 100 people inclusive
b) 200 people inclusive
c) 250 people inclusive
14. The company had to reinstate a previously dismissed employee by a court decision. From what time is this employee accrued average earnings for forced travel?
a) from the first day of absence from work
b) from the date of issuance of the dismissal order
c) from the date of issue of the work book
15. How long does a company have to notify tax system on the loss of the right to apply the simplified taxation system?
a) within 15 calendar days after the end of the reporting or tax period
b) within 10 calendar days after the end of the reporting or tax period
c) within 20 calendar days after the end of the reporting or tax period
16. Amounts of "input" VAT on expenses related to activities not subject to VAT:
a) are included in unrealized expenses taken into account when calculating income tax
b) are not included in the expenses taken into account when calculating income tax
c) are included in the composition of those expenses with which the “input” VAT was presented
17. Employees of the institution were sent to a training seminar. Is it possible to pay in full for their participation?
a) yes
b) no
c) yes, subject to special conditions
18. Creation of a reserve for vacation pay:
a) mandatory for all organizations
b) must be provided for by the accounting policy of the organization
c) mandatory only for organizations with a seasonal production cycle
19.; Which billing period in accordance with the Labor Code of the Russian Federation, is it accepted when calculating the average earnings for the days the employee is on a business trip?
a) 3 months
b) 12 months
c) 12 months, unless otherwise stated collective agreement and does not worsen the situation of the employee
20. What accounting entry reflects the accrual of dividends to shareholders who are not employees of the organization?
a) Debit 75 Credit 80
b) Debit 91 Credit 75
c) Debit 84 Credit 75
21. The posting of goods received as a contribution to the authorized capital is reflected in the following entries:
a) Debit 75 Credit 80, Debit 41 Credit 75
b) Debit 80 Credit 75, Debit 41 Credit 80
c) Debit 41 Credit 86, Debit 86 Credit 91
22. The company is obliged to report the employment of a foreign worker from a visa-free CIS country:
a) to the immigration office
b) to the employment fund
c) to the migration service, the employment fund and the tax office
23. Write-off of the cost of work upon delivery to the customer of finished products manufactured under a contract for the processing of tolling raw materials is reflected in the accounting records of the processing organization by the entry:
a) Debit 90 Credit 43
b) Debit 90 Credit 20
c) Debit 91 Credit 43
24. The write-off of the cost of materials lost as a result of natural disasters is reflected in the entry:
a) Debit 99 Credit 10
b) Debit 84 Credit 10
c) Debit 91 Credit 10
25. When checking the cash register and cash transactions during audit a cash shortage was identified. What action should the accountant take?
a) write off the amount of the shortfall to the losses of the organization
b) write off the amount of the shortage to the costs of production (circulation)
c) transfer the amount of the shortage to account 94
26. The company advertises its products in various magazines. Where should advertising expenses be allocated?
a) hospitality expenses
b) to expenses that are not taken into account for tax purposes
c) in other expenses associated with the production and sale
27. The company carries out two types of activities and keeps records in different accounting programs. How many shopping books should she have?
a) one
b) two
c) one, but consisting of two sections
28. Does the length of service include the period of study at the full-time department of the university when calculating sick leave?
a) yes
b) no
c) includes only the period of study at the full-time department of a state university
29. What is the time period for payment of a company employee's vacation?
a) no later than three days before the start of the holiday
b) no later than two days before the start of the holiday
c) not later than one day before the start of the holiday
30. How long does it take to write off the cost of repairing a rented office?
a) in the reporting period in which these expenses were incurred
b) allocate the write-off of expenses for the term of the office lease
c) it doesn't matter when
31. Is it necessary to pay employees working in the company under a contract agreement compensation for unused vacation upon dismissal:
a) yes
b) no
c) depends on the decision of the company's management
32. If the period of illness of an employee of the company fell, including holidays, are they subject to payment?
a) yes, on a general basis
b) no, they are not
c) yes, but under special conditions
33. Where should a company transfer environmental payments and submit reports on them?
a) to Rostekhnadzor
b) to the tax office
c) to another organization
34. How to show in balance deposits?
a) as cash
b) how financial investments
c) another option
35. Are the average earnings included in the calculation provided by the system wages payments for which UST is charged in terms of the FSS?
a) yes
b) no
c) partially
36. What expenses in tax accounting should include contributions to Pension Fund RF on the insurance and funded parts of the pension?
a) straight
b) to indirect
c) to others
37. For the manufacture of products, the company received a loan from the bank. On which of the accounts are the interest on the loan taken into account?
a) account 91
b) score 43
c) score 52
Interpretation of answers
25-37 correct answers
The applicant was able to correctly answer most of the questions. This suggests that he knows the theory and practice of an accountant. Most likely, the applicant has practical experience and will be able to be effective in the position of an accountant in a commercial organization.
19-24 correct answers
The applicant was able to correctly answer more than half of the questions. This suggests that he has separate knowledge gaps that can be eliminated in the process of practical activities under the guidance of a more experienced mentor.
1-18 correct answers
The applicant did not cope with the test task, he does not know the basics of accounting and taxation legislation in Russian Federation. It is not recommended to hire him.
Accountant Test
Tests
1. When accounting for materials at accounting prices, the difference between them and the actual cost of acquisition is taken into account:
a) on account 16;
b) on account 15;
c) on account 10 - separately.
2. When accounting for finished products at the actual production cost, the calculation of deviations from the cost at accounting prices is carried out:
a) for all finished products;
b) for each item of finished products;
c) by homogeneous groups of finished products.
3. The amount of shortage of paid inventory items, identified when they were accepted to the warehouse, is reflected in the posting:
a) debit account 94 credit account 60;
b) debit account 76 credit account 60;
c) debit account 60 credit account 10.
4. The cost of fixed assets transferred to a branch or representative office is written off by posting:
a) debit account 91 credit account 01 and
debit account 79 credit account 91;
b) debit account 79 credit account 01;
c) debit account 76 credit account 01.
5. Fines, penalties, forfeits for violation of the terms of contracts are reflected in the debit of accounts for accounting for settlements or cash and credit:
a) accounts 91;
b) accounts 90;
c) accounts 99;
d) accounts 28.
6. Recalculation of the cost of currency banknotes at the cash desk of the organization can be carried out:
a) on the date of posting the currency;
b) as of the reporting date;
7. Weighted average used as an estimate contingent liability, is calculated as:
a) the average of the products of each value by the probability;
b) arithmetic mean of the largest and smallest values of the interval;
c) arithmetic mean values from the largest and smallest values of each interval, which are then estimated taking into account the degree of probability of occurrence of the corresponding interval of values.
8. Expenses for ordinary activities are accepted for accounting in the amount equal to:
a) the amount of payment in cash and in other form or the amount of accounts payable;
b) the amount of payment in cash and in other form;
c) the amount of payment in cash.
9. Budgetary funds received to finance the capital expenditures of non-current assets are written off by entries:
a) debit account 86 credit account 91
debit account 01 credit account 08 and
debit account 20 (26, etc.) credit account 02 (05);
b) debit account 86 credit account 91
debit account 08 credit account 01 and
debit account 91 credit account 02 (05);
c) debit account 86 credit account 98 and
debit account 01 credit account 08, and
debit account 20 (26, etc.) credit account 02 (05)
debit account 98 credit account 91.
10. Budget institutions:
a) have the right to apply the simplified taxation system;
b) is not entitled to apply the simplified taxation system;
c) have the right to apply the simplified taxation system only in the part related to entrepreneurial activity.
11. Tax on gambling business refers to:
a) federal taxes;
b) regional taxes;
c) local taxes.
12. Tax return submitted to the tax authority at the place of:
a) state registration of the taxpayer;
b) tax accounting of the taxpayer;
c) paying taxes.
13. If a person who has committed a tax offense has previously been held liable for a similar offense:
a) the amount of tax sanctions is increased by 100 percent;
b) the amount of tax sanctions is increased by 50 percent;
c) the amount of tax sanctions does not increase.
14. The tax base for VAT when selling an enterprise as a whole as a property complex is determined by:
a) as the sum of the business reputation of the organization;
b) separately for each of the types of assets of the enterprise;
c) as the amount of income received from the sale of the enterprise as a whole.
15. When used by the taxpayer own property in payments for purchased goods (works, services), the amount of the VAT tax deduction is determined based on:
a) the initial cost of fixed assets or intangible assets or the actual cost of inventories;
b) the market value of the transferred property;
in) book value transferred property.
16. The taxpayer has the right to social tax deduction for your education in educational institutions in an amount not exceeding:
a) 38 thousand rubles;
b) 25 thousand rubles;
c) 500 rubles. for each month of study.
17. Business partnerships cannot be created in the form of:
a) partnerships with limited liability;
b) full partnership;
c) a limited partnership.
18. The limitation period for a claim to apply the consequences of the invalidity of a voidable transaction is:
a) one year;
b) three years;
19. The actual value of the share of an LLC participant corresponds to:
a) the amount of payment made by the participant or the monetary value of the contribution made in kind;
b) parts of the cost net assets company, proportional to the size of the share of the participant;
c) parts of the cost authorized capital company, proportional to the size of the share of the participant.
20. Board members audit activity approved:
a) general meeting audit council;
b) the Ministry of Finance of the Russian Federation;
c) the head of the authorized federal body on the proposal of accredited professional audit associations.
21. The presence and movement of auxiliary materials is taken into account:
a) on sub-account 10-6;
b) on subaccount 10-2;
c) on the sub-account 10-1.
22. When accounting for sales of finished products at the actual production cost, negative deviations from the cost at accounting prices are reflected in the entry:
a) debit account 90 credit account 43 (reversal);
b) debit of account 91 credit of account 43 (reversal);
c) debit account 43 credit account 90.
23. Arithmetic errors in the supplier's settlement documents (paid), identified upon acceptance of inventory items, are corrected in accounting by posting:
a) debit account 91 credit account 60;
b) debit account 76 credit account 10;
c) debit account 76 credit account 60.
24. The fixed assets received by the branch from the parent organization are accounted for in the branch by posting:
a) debit account 01 credit account 79;
b) debit account 08 credit account 79 and
debit of account 01 credit of account 08;
c) debit account 01 credit account 83.
25. Receipts related to compensation by legal entities for losses caused to the organization are reflected in the posting:
a) debit account 62 credit account 91;
b) debit account 62 credit account 94;
c) debit account 62 credit account 99.
26. The recalculation of the amount of the authorized capital, the value of which is expressed in foreign currency, is carried out:
a) on the date of the transaction;
b) as of the reporting date;
c) as the exchange rate changes;
d) in all of the above cases.
27. Information about contingent assets disclosed in explanatory note to the financial statements of the organization:
c) should not contain indications of the degree of probability or the value of the assessment of the conditional asset.
Answers to tests
When accounting for materials at accounting prices (planned cost of acquisition (procurement), average purchase prices, etc.), the difference between the cost of valuables at these prices and the actual cost of acquiring (procurement) of valuables is reflected in account 16 "Deviation in the cost of materials" (Instruction on the application of the Chart of Accounts Account 10).
When accounting for finished products on a synthetic account 43 "Finished products" at the actual production cost in analytical accounting, the movement of its individual items can be reflected at accounting prices (planned cost, selling prices, etc.) with the allocation of deviations from the actual production cost of products from their value at discount prices. Such deviations are taken into account for homogeneous groups of finished products, which are formed by the organization based on the level of deviations of the actual production cost from the value at the book prices of individual products (Instructions for the application of the Chart of Accounts. Account 43).
The property allocated to the specified divisions is debited by the organization from account 01 "Fixed assets" and others to the debit of account 79 "Intra-economic settlements" (Instructions for the application of the Chart of Accounts. Account 79).
On the credit of account 91 "Other income and expenses" during the reporting period are reflected ... fines, penalties, forfeits for violation of the terms of contracts received or recognized as receivable - in correspondence with the accounts of settlements or cash (Instructions for applying the Plan accounts Account 91).
Recalculation of the value of banknotes at the cash desk of the organization, funds on accounts in credit institutions, cash and payment documents, short-term securities, funds in settlements (including for loan obligations) with legal entities and individuals, balances of targeted financing received from the budget or foreign sources as part of technical or other assistance to the Russian Federation in accordance with the agreements concluded ( contracts) denominated in foreign currency into rubles should be made on the date of the transaction in foreign currency, as well as on the reporting date of the financial statements.
Recalculation of the value of banknotes at the cash desk of the organization and funds in accounts with credit institutions, expressed in foreign currency, can be carried out, in addition, as exchange rates change foreign currencies, quoted central bank Russian Federation (clause 7 PBU 3/2000).
If the value of a contingent liability is estimated by selecting from a certain set of its values, then the weighted average value is taken as an estimate of this contingent liability, which is calculated as the average of the products of each value by the probability (paragraph 17 of PBU 8/01).
Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms, equal to the amount of payment in cash and in other form or the amount of accounts payable (paragraph 6 of PBU 10/99).
Write-off budget funds from the target financing account, the following is carried out on a systematic basis:
the amount of budgetary funds to finance capital expenditures - over the period beneficial use non-current assets subject to current rules depreciation, or during the period of recognition of expenses associated with the fulfillment of the conditions for the provision of budgetary funds for the acquisition of non-current assets that are not subject to depreciation in accordance with the current rules. At the same time, targeted financing is taken into account as deferred income when non-current assets are put into operation with subsequent attribution during the useful life of non-current assets in the amount of accrued depreciation to the financial results of the organization as non-operating income (clause 9 PBU 13/2000).
Not entitled to apply the simplified taxation system:
budget institutions
(subparagraph 17 of paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation - as amended by Federal Law No. 101-FZ of July 21, 2005, effective from January 1, 2006).
Regional taxes include:
2) tax on gambling business (clause 2 of Article 14 of the Tax Code of the Russian Federation).
The tax declaration is submitted to the tax authority at the place of registration of the taxpayer on the form of the established form (paragraph 2 of Article 80 of the Tax Code of the Russian Federation).
If there is a circumstance provided for by paragraph 2 of Article 112, the amount of the fine is increased by 100 percent (paragraph 4 of Article 114 of the Tax Code of the Russian Federation).
An aggravating circumstance is the commission tax offense by a person previously held accountable for a similar offense (paragraph 2 of Article 112 of the Tax Code of the Russian Federation).
The tax base for the sale of an enterprise as a whole as a property complex is determined separately for each of the types of assets of the enterprise (clause 1 of article 158 of the Tax Code of the Russian Federation).
When a taxpayer uses his own property (including promissory notes of a third party) in settlements for the goods (works, services) acquired by him, the amounts of tax, the amounts of tax actually paid by the taxpayer, which are calculated on the basis of the book value of the said property (taking into account its revaluations and depreciation, which are carried out in accordance with the legislation of the Russian Federation), transferred as payment for them (clause 2 of Article 172 of the Tax Code of the Russian Federation - as amended by Federal Law No. 119-FZ of July 22, 2005, comes into force on January 1, 2006. Tax Code of the Russian Federation).
When determining the size tax base in accordance with paragraph 2 of Article 210 of this Code, the taxpayer has the right to receive the following social tax deductions:
in the amount paid by the taxpayer in tax period for their education in educational institutions - in the amount of actually incurred expenses for education, but not more than 38,000 rubles (subparagraph 2 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation).
Business partnerships can be created in the form of a general partnership and a limited partnership (partnership in limited partnership) (Item 2 of Article 66 of the Civil Code of the Russian Federation). Limited liability partnerships had the right to exist only before the entry into force of the first part of the Civil Code of the Russian Federation. Note. ed.
The limitation period for a claim to declare a voidable transaction invalid and to apply the consequences of its invalidity is one year (paragraph 2 of Article 181 of the Civil Code of the Russian Federation - as amended by Federal Law No. 109-FZ of July 21, 2005).
The actual value of the share of a member of the company corresponds to the part of the value of the net assets of the company, proportional to the size of its share (paragraph 2 of Article 14 of the Law on LLC).
Members of the audit council are approved by the head of the authorized federal body on the proposal of accredited professional audit associations (paragraph 3 of Article 19 of the Audit Law).
On the sub-account 10-1 \"Raw materials and materials \" the presence and movement of:
raw materials and basic materials (including construction materials) contractors), which are part of the manufactured products, forming its basis, or being necessary components in its manufacture;
auxiliary materials that are involved in the production of products or consumed for economic needs, technical purposes, promotion production process; agricultural products harvested for processing, etc. (Instructions for the use of the Chart of Accounts. Account 10).
The amounts of deviations of the actual production cost of finished products from its value at accounting prices related to shipped and sold products are reflected in the credit of account 43 "Finished products" and the debit of the corresponding accounts with an additional or reversal entry, depending on whether they represent an overrun or savings (Instructions for the use of the Chart of Accounts. Account 43).
When the supplier’s invoice was accepted and paid before the goods arrived, and when the received inventory items were accepted to the warehouse, their shortage was discovered in excess of the amounts provided for in the contract against the invoiced quantity, and also if when checking the invoice of the supplier or contractor (after the invoice was accepted ) discrepancies in prices stipulated by the contract, as well as arithmetic errors, were found, account 60 \"Settlements with suppliers and contractors\" is credited for the corresponding amount in correspondence with account 76\"Settlements with different debtors and creditors \" (sub-account \"Settlements for claims \") (Instructions for the use of the Chart of Accounts. Account 60).
The property allocated by the organization to the specified divisions is taken into account by these divisions from the credit of account 79 "Intra-economic settlements" to the debit of account 01 "Fixed assets" and others (Instructions for the application of the Chart of Accounts. Account 79).
On the credit of account 91 \"Other income and expenses \" during the reporting period are reflected ... receipts to compensate for the losses caused to the organization - in correspondence with the accounts of settlements (Instructions for the application of the Chart of Accounts. Account 91).
For the preparation of financial statements ... the value of the authorized (share) capital is taken in the assessment in rubles at the rate Central Bank of the Russian Federation, effective on the date of the transaction in foreign currency, as a result of which assets and liabilities are accepted for accounting.
Recalculation of the cost of ... the authorized (reserve) capital after their acceptance for accounting in connection with a change in the exchange rate of foreign currencies against the ruble is not performed (clauses 9, 10 of PBU 3/2000).
Information about contingent assets disclosed in the explanatory note to the financial statements of the organization should not contain an indication of the degree of probability or the value of the estimate of the contingent asset (paragraph 23 of PBU 8/01).
Reading time: 7 min
The desire of the employer to protect themselves from incompetent personnel is quite natural. The fears are all the more justified when it comes to the employment of an employee whose erroneous actions can lead to significant costs. For this reason, tests for accountants when applying for a job are widely used.
Target orientation of tests
If earlier, when hiring, an accountant was usually asked to write several entries, today they check the whole range of his knowledge and skills, personal and professional qualities. What methods are used for this?
Unlike many economic specialties, the profession of an accountant requires not so much general erudition and theoretical knowledge as the possession of very specific skills. Higher education in the specialty or awareness of the news of macroeconomics does not guarantee sufficient qualifications, dexterity and experience.
To check them, specialized testing of an accountant when applying for a job is best suited, which is designed to:
- demonstrate the level of knowledge of the applicant;
- ensure their objective assessment;
- as a result - to establish the suitability of the applicant for the vacant position.
Part of employers, for example, large organizations or representative offices foreign companies, along with testing highly professional abilities, they practice tests for other purposes:
- IQ checks - development and level of intelligence - authorship of Eysenck or Amthauer;
- general and special abilities, including the perception and analysis of numerical and verbal information;
- psychological, motivational (for example, socionic, color, frustration reactions).
But you don't have to stop at them. Firstly, it is quite difficult to predict the content of general tasks and prepare for them, and secondly, they are much less common than professional ones. It is very unlikely that, when hiring for an individual entrepreneur or a small domestic enterprise, the applicant will face the need to pass intricate personality tests. And even if they are issued to the applicant, there will be no one to really evaluate the answers.
The outcome of testing is fundamentally important for employment. However, it is not the only source of applicant data. The results obtained during the performance of tasks are always supplemented with information from interviews, resumes and recommendations.
What qualities of applicants are checked by tests?
Requirements for an accountant when applying for a job depend on many factors:
- scope and specifics of the organization, its size and structure;
- tax accounting policies;
- vacant position - accountant or assistant;
- the personal expectations of the person empowered to make the hiring decision.
The chief accountant is the second or third (if there is a deputy head) person of the company. His daily functional responsibilities are far from writing postings and consist in:
It is impossible to test a person's abilities in such large-scale areas with tests. However, standard tasks are offered to applicants for such a position. The motivation for such actions is as follows:
- the chief accountant should not lose touch with ordinary accountants;
- his knowledge and practical skills should be enough to successfully pass any test;
- to see the mistake of a subordinate, it should be enough for the chief accountant to look at balance sheet.
When we are talking about ordinary accountants, the main requirements may not be a thorough knowledge of the law, but the perfection of skills in the 1C system. In large hierarchical companies, the principle “there is someone to think, you work” is often applied to assistants and junior accountants. Even posting cards are written by executives. In this case, during the interview, the applicant will be required to:
- the speed of completing tasks in 1C;
- impeccable performance discipline and the absence of unnecessary questions.
Dependence of requirements for an accountant on the evaluator
The ability to write postings for a modern accountant is necessary in the same way as the skill of dividing five-digit numbers into a column for an ordinary citizen. However, if the chief accountant of the organization is a representative of the older generation, this and similar knowledge must be refreshed before the interview. He will probably give out written tasks, which will have to be done by hand, without using reference materials.
If the applicant hopes to get a job in a large firm, you can expect that tests for hiring an accountant will be prepared by financiers and extra-class auditors, as an option - representatives of a recruiting agency.
In such cases, it is necessary to prepare for the examination of professional knowledge especially carefully. In addition, it is worth practicing to pass tasks for intelligence.
The applicant should be prepared for the fact that an individual entrepreneur or the head of a small business may invite him to take tests on one of the public Internet resources. Therefore, in order to prepare for an interview, it makes sense to practice online. If the result is not good enough, it will be possible to refer to the outdated tasks and their inconsistency with current legislation.
Tests at the key stages of assessing an applicant for an accountant position
Monitoring the professional knowledge of accountants in reputable institutions usually involves three separate sequential steps:
- checking the ability to work with the software;
- interview;
- diagnostics of special knowledge.
At the first stage, the applicant is offered to demonstrate:
- possession of elementary skills in working with an accounting program;
- knowledge of key areas of accounting;
- the ability to properly calculate taxes.
The second stage allows the employer to determine:
- areas of accounting in which the applicant is most competent or in which he worked (for example, production, trade, construction);
- areas of accounting, which he independently conducted as part of a department or team of accountants.
The activities of the third stage are aimed at:
- checking the skills of working with those areas of accounting that the applicant will mainly encounter with this employer;
- assessment of the level of qualification in this field.
Of the three described stages, two (the first and last) are mainly test ones. And only the second intermediate stage usually takes the form of an interview, a discussion of a resume or drawing it up according to the employer's own form. Tests during the interview, if provided, then to assess the personal qualities and motivation of the applicant.
Tasks of the first and third stages are a series of questions, tasks or other relatively short tests. Their result is expressed in a quantitative or other form accessible for evaluation and review. Employers use different types of tasks, in most cases combining them. An applicant for a vacant position of an accountant may be offered to pass accounting tests when applying for a job:
- in a specially prepared program;
- online, on one of the Internet resources;
- in writing, issuing tasks in printed form;
- orally - in the form of "question-answer".
Closed and open tests: purpose of application and examples
The simplest option is a question with multiple answers, one of which is correct. With the help of closed tests, in most cases, knowledge is checked:
- basics of tax and civil law;
- accounting accounts;
- tax rates;
- reporting deadlines.
Here are some examples.
- Is it permissible during the use of one of the intangible assets to modify the method of its depreciation according to accounting?
- no, since it is fixed at the time of posting;
- permissible, because verification, and, if necessary, clarification of the depreciation method should be carried out annually;
- it depends on the accounting policy of the institution.
- On which accounts should a non-trade institution record packaging?
- account 41;
- count 10;
- any of the above.
The second type of tasks is open employment tests for accountants. They may imply a choice of several correct options from the proposed options. Or the test-taker may not agree with any of the proposed answers and formulate his own. For example:
- A person who is not registered in the state works at an enterprise according to civil contract about the performance of work. Do I need to pay monthly contributions to the FIU, FSS?
- yes, it is a must;
- No, you need to pay once, at the time of full payment;
- depends on the terms of the contract;
- your own version (since there is no correct answer in the test, it should be indicated that for civil transactions, contributions to the mandatory funds state insurance are not produced).
- Under what circumstances is the calculation of depreciation on intangible assets suspended?
- in case of bankruptcy of the organization;
- when there is no revenue for more than a month;
- if this asset is not used for production purposes;
- your own version (you need to write that it is impossible to stop depreciation before the end of the useful life).
Test check of skills in 1C
The most common accounting program for individual entrepreneurs, small or medium-sized organizations-employers is "1C: Enterprise". Experience with her is preferred. If the applicant used something else at the previous place (BEST, Microsoft Dynamics NAV or Parus), it is advisable to practice the educational version or take courses before employment.
Control is carried out in the form of test tasks that are adequate to the daily actions of a real accountant, which are to be performed in the 1C program. This may take an hour or two to complete. The purpose of this event is:
- checking the ability to use 1C;
- determination of the level of professional competence;
- knowledge control tax legislation and experience in the calculation of taxes and fees.
Accounting tests when applying for a job are provided to the applicant in paper form and include the following initial conditions:
- description of the accounting policy regarding taxation;
- account balances as of the beginning of the calendar period;
- journal of business transactions.
The essence of the task is the following. For the set time in the 1C system:
- enter business transactions;
- establish financial results;
- calculate the amounts payable for property tax, income tax to the federal and regional budgets, personal income tax, VAT (payable or refundable);
- to generate a summary balance sheet and a general report on the postings carried out for the calendar period.
Task in 1C with an empty database
In order to test the skills of using the applicant, they can be allowed to work with both educational and commercial versions of 1C. The applicant must be ready to open the sample configuration program and enter information from scratch. To do this, the necessary information is given to him in printed form. Would need:
- fill in the "Banks" directory: set the main bank, indicate the account and other accounts; directory "Subdivisions" - enter data on the structural components of a fictitious organization;
- issue orders for hiring a manager and an accountant (at the same time, do not forget to turn on the checkboxes "tax resident", "calculate taxes from the payroll" and correctly set the monthly salary, the account for allocating expenses for calculating salary, the type of deduction from the employee, the items of expenditure for other deductions regarding the payroll - state insurance from the National Assembly and P3);
- enter information about the organization: date of registration, name, legal form, code tax authority(be sure to make sure that the main account is indicated on the "Bank" tab);
- correctly fill in the data to start the analytical accounting of production costs, general business needs, distribution costs.
The second part of the task - the design of the row current operations, eg:
They may also require:
- formation of a payment order for printing;
- invoice preparation;
- reflection in accounting of the fact of completion of an intermediate stage of work on a transaction with a customer.
How not to get lost in testing
Success comes to the persistent. The quality and speed of answers directly depend on the efforts spent by the applicant on preparation and on how close the control material is to him.
Each institution using test items has its own approach to developing and evaluating them. But if the applicant in the process of preparation gives himself the trouble to practice passing tasks different types, the end result will be noticeably better.
When you receive an invitation to take test assignments for accountants when applying for a job, do not be shy. There is nothing wrong with asking a representative of the employer what kind of tasks you have to perform. If such an opportunity exists, it is advisable to ask about the nature of the questions of those who have already been interviewed in this organization before, even for a different position.
It is worth taking advantage of the possibilities of Internet resources in order to:
- Refresh general knowledge of accounting;
- prepare for questions that reflect the industry specifics of the enterprise (production, provision of services, public catering);
- reread the provisions of tax regulation;
- practice passing professional, and if any, also intellectual or psychological tests.
On testing, you should be calm, collected and extremely attentive. The applicant may not guess what qualities tests for accountants are aimed at revealing when applying for a job. For example, if for an enterprise "hands-on" or problems with the Federal Tax Service are not uncommon, an important quality of an accountant is nerves of steel. In this case, the number of issued tasks may obviously exceed that which can be completed in the allotted time period. The place will be given to the applicant who does not panic - does not give up and does not instruct the “birds” at random, but gathers his thoughts and does everything that is possible in this situation.
There is no need to rush to complete the task - it is better to take a few minutes to make sure that you understand it correctly. If necessary, you can always ask again the meaning of the question if its wording is vague or ambiguous. If a test or task is not given, it is worth skipping it and returning to the solution later.
Preparing for a job test
I bring to your attention a test for prof. suitability for the position of "Accountant". After doing it, you can easily understand to what extent the candidate possesses a volume of knowledge in the specialty. The test is closed and contains 24 questions. I am also attaching the keys to check the results.
1) When is the primary document compiled?
1. Immediately before the implementation of a business transaction.
2. During a business transaction.
3. During the implementation of a business transaction, and if this is not possible, immediately after its completion.
2) Is the date and place of drawing up the primary document its mandatory details?
1. Yes.
2. No.
3. Not for all documents (specify exceptions).
3) What primary document confirms the fact that an employee of the company transferred the proceeds to the bank?
1. Bank statement with the stamp of the bank and the signature of the bank employee.
2. Receipt for the deposit of funds signed by the cashier and accountant of the bank, certified by the stamp of the bank.
3. Expenditure cash warrant signed by the chief accountant and the head of the enterprise.
4) What document is not signed by the director of the company?
1. Expenditure cash warrant.
2. Payroll.
3. Advance report.
4. Incoming cash order.
5) Responsibility for the correct conduct of cash transactions in the company in accordance regulatory documents carries:
1. Head of the enterprise.
2. Cashier.
3. Chief accountant.
6) Which document approves the forms and systems of remuneration that can be applied in the company?
1. Employment contract.
2. Collective agreement.
3. Staffing.
7) Are the amounts of additional payments paid for work on holidays and bonuses taken into account when calculating the average wage for calculating vacation pay?
1. Bonuses are taken into account, but additional payments for work on holidays are not.
2. Both bonuses and additional payments for work on holidays are taken into account.
3. Additional payments for work on holidays are taken into account, but bonuses are not.
8) At the end of the year, the enterprise paid all its employees cash reward(13th salary). Does the company have the right to include this species costs to gross income?
1. Yes, since this type of cost is included in the payroll.
2. Yes, provided that these costs are stipulated in the collective agreement.
3. No, because remuneration is not included in the payroll.
9) An employee of the enterprise did not use his annual leave for 2003. In April 2006, he wrote a statement addressed to the director with a request to pay him monetary compensation for unused vacation. Should the company comply with such a request?
1. No, since compensation for unused vacation is paid only upon dismissal.
2. The enterprise is obliged to pay monetary compensation if the employee did not use the annual leave.
3. It cannot, because the employee is legally entitled to annual leave, and the company does not have the right not to give it.
4. Only part unused vacation may be replaced by monetary compensation, but on condition that the duration of annual and additional leave is at least 24 calendar days.
10) The Omega enterprise has drawn up an agreement with the Granit bank for settlement and cash services. Are these services subject to VAT?
1. Yes.
2. No.
11) Can an enterprise voluntarily register itself as a VAT payer, provided that the volume of transactions for the sale of goods (works, services) that are subject to VAT is less than 3,600 non-taxable minimum incomes of the population?
1. Yes.
2. No.
12) What calendar date is the date of origin tax credit for the customer of the construction, if the specified construction is carried out according to a long-term contract?
1. Date of completion of the entire construction or its stage, specified in the contract.
2. Date of increase in the gross cost of the customer of the long-term contract.
13. Direct costs are:
1. The totality of economically homogeneous costs.
2. Costs that can be attributed directly to a specific cost object in a targeted manner.
14) The cost of labor protection, safety equipment for manufacturing plant are included in:
1. Administrative costs.
2. General production costs.
3. Other operating costs.
15) Actual production cost of manufactured products is displayed in accounting as follows:
1. Dt 91 - Kt 23.
2. Dt 90 - Kt 26.
3.Dt 26 - Kt 23.
16) Income from the sale of finished products is reflected in the accounting:
1. At the time of receipt of money for these products or when they are shipped.
2. Only at the time of receipt of money for these products.
3. Only at the time of shipment of this product to the buyer with the write-off of its cost from the balance of the company
17) The procedure and methodology for costing is developed by:
1. Ministry of Finance.
2. STAU.
3. Enterprise yourself.
18) Does the gross cost include bad money? accounts receivable, which was not previously charged to gross costs, if the period of its occurrence is less than three years?
1. Yes, any doubtful receivables are included.
2. No, it does not turn on.
3. Yes, they will turn on if the measures taken did not give a positive result.
19) If liabilities (in the form of accounts payable) are not subject to repayment, then in accounting its amount:
1. Deducted from the balance with simultaneous display of costs.
2. Debited from the balance with simultaneous display of income.
3. Deducted from the balance, but does not affect the financial result.
20) In what cases can a participant in a limited liability company transfer his part of the statutory fund to a third party?
1. With the consent of other parties of the company's participants.
2. If the founder does not fulfill his obligations to the company.
3. With the consent of other participants in the company and the full contribution of the due funds by the participant.
21) On June 29, 2006, the enterprise acquired an object of fixed assets and put it into operation on July 7, 2006. When does depreciation begin for such an object in accounting and tax accounting?
1. In accounting, depreciation starts from August 1, 2006, and in tax accounting - from October 1, 2006
2. In accounting, depreciation starts from July 1, 2006, and in tax accounting - from August 1, 2006
22) How to check the data of line 035 “Report on financial results» columns 3?
1. Data of line 010 minus data of lines 015, 020, 025, 030 of the “Report on 2.financial results”
3. Data of line 010 minus data of lines 020, 025, 030 of the Statement of Financial Results
4. Data of line 010 minus data of lines 015, 020, 025, 030 of the Statement of Financial Results
23) What operation precedes the preparation of the annual financial reporting?
1. Payment of dividends to shareholders from the profit received for the reporting period.
2. Payment of wage arrears.
3. Conducting an inventory.
24) In which of the forms of financial reporting is the accounts receivable of buyers for goods (works, services) sold?
1. In balance.
2. In the statement of financial results.
3.In the statement of equity.
Question number and correct answer:
1(3) 2(1) 3(2) 4(4) 5(1) 6(2) 7(2) 8(2) 9(4) 10(2) 11(1) 12(2) 13(2) 14(2) 15(3) 16(3) 17(3) 18(3) 19(2) 20(3) 21(1) 22(1) 23(3) 24(1)
The number of correct answers over 80% indicates that the candidate has sufficient knowledge in the specialty.
With the number of correct answers in the range of 50-80%, the candidate is most likely a "narrow specialist", in the previous position he probably led one area of work; he needs more training.
Less than 50% of correct answers are evidence of an insufficient level of knowledge; additional testing should be done.
