Tests on primary documentation in accounting. What tests and tasks accountants have to solve at interviews

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 compiled primary document?

1. Immediately before exercise 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 deposit Money with the signature of the cashier and accountant of the bank, certified by the stamp of the bank.
3. Consumable cash warrant with the signature of the chief accountant and the head of the enterprise.

4) What document is not signed by the director of the company?

1. Expenditure cash order.
2. Payroll.
3. Advance report.
4. Incoming cash order.

5) Responsibility for the correct conduct of cash transactions in the company in accordance with regulatory documents lies with:

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) Do they take into account when calculating the average wages for the accrual of vacation pay for the amount of additional payments paid for work in holidays and awards?

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 made 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) The actual production cost of manufactured products is displayed in accounting by the following entry:

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 obligations (in the form 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 is a company participant with limited liability can transfer to a third party its part of the statutory fund?

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" column 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.

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 evaluation;
• as a result - to establish the suitability of the applicant for the vacant position.

Some employers, for example, large organizations or representative offices of foreign companies, along with testing narrow professional abilities, 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;
• politicians tax accounting;
• 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 while using one of the intangible assets modify the method of its depreciation for accounting?

1. no, since it is fixed at the time of posting;
2. permissible, because verification, and, if necessary, clarification of the depreciation method should be carried out annually;
3. it depends on the accounting policy institutions.

• On which accounts should a non-trade institution record packaging?

1. account 41;
2. count 10;
3. 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?

1. yes, it is a must;
2. No, you need to pay once, at the time of full payment;
3. depends on the terms of the contract;
4. 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?

1. in case of bankruptcy of the organization;
2. when there is no revenue for more than a month;
3. if this asset is not used for production purposes;
4. your own version (you need to write that before the end of the term beneficial use stop in the calculation of depreciation is not possible).

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;
• install financial results;
• calculate the amounts payable for property tax, income tax to the federal and regional budgets, personal income tax, VAT (payable or refundable);
• generate a summary balance sheet and a general report on the calendar period postings.

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 the 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 of the tax authority (be sure to make sure that the main account is indicated on the “Bank” tab);
• correctly fill in the data to start analytical accounting production costs, general business needs, distribution costs.

The second part of the task - the design of the row current operations, for example:

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

As a person planning to work in the field of economics, you need to find out about your professional skills - take a test for an accountant. These are specially designed questions that will assess qualifications, identify topics needed in the future.

Having passed the aptitude test for an accountant, you can objectively determine the level of knowledge. Correct interpretation of the results will allow you to know weak sides, and pull them up before submitting your candidacy for the position. Such systems have long been adopted by employers to weed out incompetent workers.

During testing, many qualities are determined:

• specifics of activity;
• tax accounting policy;
• personal preferences;
• job title.

To assess the possibility of career growth will help the test for the chief accountant. You will be able to determine the possibility of promotion by setting the right development requirements for yourself. In reputable companies, the qualifications of employees are constantly monitored. This section will be an excellent preparation for you, it will help you to be on top during the assessment of professional skills.

During the passage, do not try to answer quickly. It is necessary to delve into the essence of the issue, to understand its meaning, giving the most accurate result. By focusing on the main thing, discarding other thoughts, you will succeed.

Anyone who has applied for a job at least once knows that you need to pass an interview. But often this is too little to assess the professional skills and personal qualities of the applicant.

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Therefore, testing is carried out, especially helping if there are several candidates for one position.

Is it necessary

Every company has a specific hiring process. As a rule, the manager needs the employees to be not only true professionals, but also harmoniously blend into the team. In addition, there are positions that require a person to be stress-resistant, creative, communicative or have other qualities.

How to understand if the applicant has them? Carry out specific tests. Therefore, you need to be prepared for the fact that you will have to pass the test. You will be prompted with questions that you will need to answer. There may be answer options, but in some tests you need to look for them yourself.

What gives

The tests are designed in such a way that the answers can be understood:

• whether the applicant has the required level of professional skills;
• How developed is his intellect?
• what are his personal qualities, psychotype;
• is he honest or allows himself to lie;
• Can he learn new things?

Testing is considered a scientific approach, so it will show a more objective picture than the personal opinion of an HR employee. Although the interview is also used.

It is usually the first step in hiring. If the candidate makes a positive impression, he is offered to be tested. This is how people are recruited in modern companies.

What are the types

Depending on the goal set by the head of the company, certain tests are selected. And for each position there is a set.

There are such types of tests:

• psychological;
• verbal;
• mathematical (numeric);
• brain teaser;
• on stress resistance;
• for attentiveness;
• personal.

Psychological

This type of testing is used to find out what kind of person came to get a job. This may be a pessimist or a too touchy person, which will not reflect very well on the collective spirit.

Therefore, the test may include questions such as:

1. Are you most often cheerful and carefree?
2. Are you able to be offended for a long time?
3. Can you cry?
4. How quickly does your mood change?

In such a test, you need to answer “yes” or “no”. Depending on the answers, the corresponding result will be obtained. Of course, you can write a lie, but usually the questions are chosen so that this is revealed.

In order not to confuse a person with questions, psychological tests based on the choice of colors, for example, the Luscher test, can be used. Here you just need to choose from eight colors the one that is on this moment liked the most. The result is a psychological picture of the personality.

verbal

This type of test is considered the most difficult. It is associated with the speech abilities of a person. Typically, the applicant is offered a text that needs to be read quickly and then answered specific questions using three answer options: false, true, or not enough information.

This also takes a minimum of time. Also, as a verbal test, they may be asked to choose synonyms for words, determine the meanings of words, etc. Such tests are most often used when applying for a position as a teacher, secretary or translator.

Mathematical

To understand what the candidate's analytical abilities are, he is offered mathematical tests. If an accountant or an economist is required in the team, their abilities will be checked with the help of such tests.

It is important that a person not only be able to count, but also be able to perform more complex operations with numbers. In mathematical tests, it is proposed to do various calculations, including with fractions, find proportions, understand diagrams, and work with graphs.

For all tasks, you need to find the right answers, which will require the inclusion of logic. For example, try this task:

What will be the answer of the problem: 2017*2017-2017-2016*2017=?

In this case, you do not need to do multiplication, but you just need to think, and then you will understand that the answer will be zero.

brain teaser

Job tests can be logical, that is, to check how smart a person is.

This quality is welcome in any position, because it is important that the employee be able to think outside the box and reason well. And for this, it will be necessary to focus on the proposed task, no matter how absurd it may be.

For stress resistance

Such a quality as resistance to stress is most needed in those positions where communication with clients takes place. Although another employee who is not unbalanced by a nervous situation will also be considered a valuable asset.

The simplest test for stress resistance will be a series of questions like: how well do you sleep, do you trust people, do you like jokes, etc. It is much more difficult if they offer a stress interview.

There they can voice some kind of situation and ask to find a way out of it. And they might even accidentally spill coffee on you to see how you react to it.

For attentiveness

In fact, care will be required when passing any test. But there are special tasks that allow you to determine how attentive a person is. For example, choose from six shapes the one that should continue the top row.

If you look carefully at the three figures already in the first row, you will see the pattern in which they are located. By defining it correctly, you will find that the solution will be figure number one.

Personal

Personality tests are a type of psychological tests. Thanks to them, the temperament of the candidate is determined. If he turns out to be a choleric, and a calm person is needed, they will most likely refuse to work.

But in some positions, an active psychotype, on the contrary, is necessary. Therefore, it is important to identify all the qualities of a person, which is impossible in a normal conversation.

Test procedure

Employment testing is a practice that is not regulated by law. This is especially true of tests that are not aimed at identifying the candidate's professional compliance.

That is, any psychological tasks, as well as determining the level of intelligence, cannot serve as a motive for refusing an applicant. But if the employer has correctly drawn up the testing procedure, everything will be legal.

To this end, an internal normative act, which contains everything related to testing:

• tests for different positions;
• stages of implementation;
• persons authorized to conduct testing.

Testing can be carried out at the company's office, where paper forms with questions and pictures are issued. Answers are entered manually. A computer version is also possible, where special programs are used.

Another type of testing is remote testing. You don't need to come to the office for this. All tests are placed on the portal to which access is given.

Peculiarities

Each position will require a number of qualities that the applicant must possess. Let's take three options as an example:

• For an accountant, you need the ability to handle a large amount of information. This is a person who constantly deals with numbers and calculations. Moreover, he must not only make calculations quickly and clearly, but also be able to find patterns. Therefore, the applicant for this position will definitely be offered mathematical, logical tests and tasks for attentiveness;
• It is also typical for a lawyer to work with a large information array. It is necessary not only to understand it, but also to analyze, that is, to think analytically. This job also involves interacting with clients. Accordingly, tests are selected;
• for a personnel officer, the most important thing is working with people, so hiring will not do without passing verbal tests. But personnel department employees also deal with documents, which means they should be as careful as possible.

Is it possible to refuse

If the employer has the passing of tests recorded in the relevant normative document, it is impossible to refuse it. Rather, it can be done, but the result will be the same - you will not be hired, and legally. If you demand such a document, but they don’t provide it to you, then everything is done without completing the necessary papers.

In this case, you can make a refusal, but it is unlikely that you will be hired for the desired position. No one wants problem employees in the team.

If you go to court about this, it will be difficult for you to prove that you are a very good worker, and you were not hired illegally. Therefore, it is better to prepare well and pass the test.

How to prepare

In order to successfully pass the test, you will need the following:

How the employer uses the result

When you pass the tests, they will be processed. The person in charge will check how your results correspond to what an employee in a particular position should have.

If you are hired, the results of the tests will help in further networking, taking into account your personality. If there were many candidates for the position, the results will be used to select the best ones.

The employer has the right to choose testing in order to determine whether the applicant is suitable for him or not.

This increases the productivity of the entire team. A candidate for a position must understand this and demonstrate his best qualities during testing.

Accountant Test

Tests

1. When accounting for materials at accounting prices, the difference between them and actual cost acquisitions are taken into account:

a) on account 16;

b) on account 15;

c) on account 10 - separately.

2. When accounting for finished products according to the actual production cost calculation of deviations from the cost at discount 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. Costs for ordinary species activities are accepted to 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. Budget funds received to finance capital expenditures non-current assets, are written off by postings:

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 appears in tax authority local:

a) state registration 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) market value 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) limited liability partnerships;

b) full partnership;

c) a limited partnership.

18. Deadline limitation period on a claim for the application of 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 monetary value 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. Income related to refunds legal entities 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 financial statements organizations:

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\" according to 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 of 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, monetary and payment documents, short-term valuable papers, funds in settlements (including for loan obligations) with legal and individuals, balances of earmarked funds received from the budget or foreign sources as part of technical or other assistance Russian Federation in accordance with the concluded agreements (contracts), denominated in foreign currency, in 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 useful life of non-current assets subject to according 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. federal law dated July 21, 2005 N 101-FZ, comes into force on 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 prescribed form(Clause 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).