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Discipline exam questions
"Accounting and Analysis"
Business accounting and its types. The role and importance of accounting.
Purpose, objectives and principles of accounting.
Accounting subject and objects.
Accounting method, characteristics of its elements.
The concept, structure and content of the balance. Types of balance sheets.
Types of balance sheet changes. Examples of transactions that affect and do not affect the balance sheet currency.
The concept, structure and purpose of accounts. The relationship between accounts and balance.
Double entry of transactions on accounting accounts.
Synthetic and analytical accounts, their relationship.
Classification of accounting accounts.
Chart of accounts of accounting, its meaning and principles of construction.
Documents: concept, purpose and classification. Document flow and rules for its preparation.
Inventory: concept, types, procedure for conducting and formalizing the results.
Assessment, its meaning and types. Assessment of property, capital and liabilities.
Accounting registers, their purpose. The procedure for correcting errors in accounting.
Regulatory regulation of accounting in the Russian Federation.
The accounting policy of the organization.
The procedure for accounting for funds at the cash desk of the organization. Documentary registration of cash transactions. Accounting for settlements with accountable persons.
Accounting for transactions on current accounts, foreign currency and other bank accounts.
Accounting for current obligations and settlements: with suppliers and contractors, buyers and customers, other debtors and creditors.
Concept, classification and types of valuations of fixed assets.
Documenting and accounting for the receipt of fixed assets in the organization.
Depreciation of fixed assets: methods of its accrual and accounting procedure.
Accounting for repairs of fixed assets.
Documenting and accounting for the disposal of fixed assets.
Concept, composition and assessment of intangible assets.
Documenting and accounting for the receipt of intangible assets.
Depreciation of intangible assets: methods of its accrual and accounting procedure.
Documenting and accounting for disposal of intangible assets.
Concept, classification and assessment of inventories.
Accounting for the receipt of material assets. Transportation and procurement costs, their composition and distribution procedure.
Accounting for materials in warehouses and accounting.
Valuation methods and accounting for material disposal.
Accounting for financial investments.
Accounting for the number of personnel and hours worked.
Accounting for accruals of wages for worked and unworked time.
Accounting for deductions from wages.
Accounting for payments of insurance premiums to off-budget state funds.
Organization expenses and their types. Classification of production costs.
Methods of accounting for production costs.
Accounting for direct costs of production. Accounting and distribution of costs of auxiliary production.
Accounting and distribution of general production and general business costs.
Partial cost method and full cost method: essence and features of application, advantages and disadvantages.
The normative method of accounting for costs and calculating the cost of production: the essence and features of the application, advantages and disadvantages.
Work in progress accounting and assessment.
The concept of finished products and their assessment in current accounting and financial statements. Accounting for the release of finished products.
Accounting for the sale of products, goods, works and services.
The procedure for determining and accounting for the financial result from the sale of products (works, services).
Accounting for financial results from ordinary activities.
Accounting for other income and expenses of the organization.
Accounting for the distribution of profits of the organization.
Accounting for the authorized, additional and reserve capital of organizations.
The concept of loans and borrowings. Types and procedure for accounting for borrowed funds.
Accounting (financial) statements and their significance. Composition of financial statements.
Subject, content and objectives of financial analysis.
Types and role of the analysis of economic activity in enterprise management and increasing its efficiency.
Financial analysis methods.
Profit as an indicator of the efficiency of economic activity.
Information base for analyzing the financial condition of the organization.
Analysis of the composition, dynamics and condition of fixed assets
Analysis of the state of stocks.
Analysis of balances and cash flows.
Analysis of the use of the production capacity of the enterprise.
Analysis of the use of material resources of the enterprise.
Analysis of the use of labor resources of the enterprise.
Methodology and analysis of production and sales of products.
Analysis of the cost of production.
Analysis of the financial results of the enterprise.
Analysis of the use of enterprise profits.
The system of indicators characterizing the financial condition.
Profitability indicators, calculation methods.
Product profitability and ways to improve it.
Calculation and assessment of liquidity ratios.
Calculation and assessment of indicators of solvency.
Indicators and factors of the organization's insolvency.
Calculation of the coefficient of financial stability.
Indicators of business activity and ways to increase it.
Comprehensive assessment of the financial and economic activities of the organization.
Household. Accounting is a system of orderly observation, measurement, registration and generalization of economic processes, facts and phenomena. This system includes: operational accounting, accounting, tax accounting, statistical accounting.
Operational accounting registers, calculates individual facts of household activities, necessary for day-to-day operational management. Natural indicators are most often used. Operational information is recorded in freeform registers and transmitted to interested parties, most often orally. For example: daily registration of staff attendance at work, indicators of the release of SOEs, etc.
Tax accounting is a system for generalizing information necessary to determine the tax base for various taxes provided for by the Tax Code of the Russian Federation. Confirmation of tax accounting data are primary documents, analytical tax ledgers and the calculation of the tax base.
Statistical accounting studies quantities. side of the mass household processes in order to reveal their qualitative originality, using special methodological techniques for this. These techniques boil down to conducting a massive number of observation of household processes, their subsequent grouping, and the calculation of qualitative analytical indicators.
Accounting is the formation of documented systematized information about accounting objects and the compilation of accounting (financial) statements on its basis in accordance with the legislation of the Russian Federation.
Role and significance: BU is the most effective communication tool in business and is a complex and dynamically developing phenomenon. The information obtained in the process of keeping records makes it possible to determine the current position and results of the organization's activities over the period, to reveal hidden reserves and problem areas.
2. Purpose, objectives and principles of accounting.
The purpose of the BU is to generate information for external and internal users.
The main tasks of the control unit are:
- the formation of complete and reliable information about the activities of the organization, the results arising from it, about its property status, which is necessary for internal users accounting statements- managers, founders, participants and owners of the organization's property for operational management, as well as external - investors, creditors, suppliers, buyers, tax and financial authorities, banks and other interested users of financial statements;
- providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation in the organization of business operations and their feasibility, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with the approved norms, standards and estimates;
- timely warning and prevention of negative results of economic and financial activities of the organization, identification and mobilization of on-farm reserves to ensure the financial stability of the enterprise.
BU principles:
Assumption of property isolation. (The accounting and reporting reflects only the property that is legally recognized as the property of a particular organization. All other assets and liabilities should be recorded off the balance sheet)
Going concern assumption. (The organization will continue its activities for the foreseeable future and it has no intentions or the need to liquidate or significantly reduce its volume of activities)
Assumption of consistency in the application of accounting policies. (The accounting policy adopted by the organization is applied consistently from one reporting period to the next)
Assumption of temporary certainty of the facts of economic activity (The income and expenses of the organization are attributed to the reporting period in which they took place, regardless of the time of receipt or payment of funds)
Completeness requirement. (Completeness of reflection of the consequences of essential facts of economic activity is required)
Materiality requirement. (Information is recognized as material, without knowledge of which it is impossible to reliably assess the financial position and the financial results of the organization's activities. This is information related to income / expenses related to the quantitative side or related to a commercial secret.)
Demand for neutrality. (Neutrality excludes the unilateral satisfaction of the interests of some user groups with reporting information to the detriment of another user.)
Requirement of the sequence of information provision in time. (It is necessary to adhere to the accepted accounting methods consistently from one reporting period to the next.)
Timeliness requirement. (Timely reflection of all facts of economic activities is necessary and the formation of information about any operations cannot be delayed or accelerated.)
The requirement of discretion. (There should be a greater readiness to reflect potential losses (expenses) and liabilities than potential income and assets. Information about losses and liabilities is formed when opportunities for their formation appear, and incomes and assets - when such an opportunity is realized.)
The requirement to prioritize content over form. (The formation of accounting and reporting information is carried out proceeding not so much from the legal form of the facts of economic activities, but from their economic content.)
Consistency requirement. (The identity of synthetic and analytical accounts must be respected.)
The requirement of rationality. (It is necessary to form accounting and provide reporting information based on the conditions of the economic activity and the size of the organization.)
3. Subject and objects of accounting.
The subject of BU is the state and movement of assets, the sources of their formation and the results of the activity of an economic entity.
BU objects:
Household facts of life
Commitments
Sources of funding for its activities
Other facilities in case it is established by federal standards
4. Method of accounting, characteristics of its elements
Various techniques and methods are used for accounting. The combination of these techniques and methods is the accounting method.
Each individual technique or method is an element of the accounting method. These include:
balance sheet
accounts and double entry
documentation
inventory
costing
reporting.
The balance sheet is a way of generalizing and grouping the economic assets of an enterprise (by type, location and sources of education) in a monetary meter at a certain point in time. It contains information about the financial position of the company.
An account is a method of current reflection and grouping according to eq-ki homogeneous signs of movement and change of household funds, their sources and household processes.
The system of double entry on accounts is based on the principle of duality and consists in the fact that each business transaction must be registered at least twice: on the debit of one account and on the credit of another account in the same amount.
Documentation is a method of primary reflection of accounting objects by documenting them. For each business transaction or group of transactions, a document is drawn up, which is the material carrier of the primary accounting information and further serves as the basis for registering business transactions on the accounts.
Inventory is a check at a certain point in time of the actual availability of property and obligations at the enterprise and their compliance with the given BU.
Evaluation is a way of expressing the property of an enterprise in monetary terms by summing up the actual expenses incurred for its acquisition and creation.
The property of the enterprise is assessed and reflected in the accounting and reporting in the currency of the Russian Federation - in rubles.
The fixed assets of the enterprise are reflected in the accounting records at their full original or recovered cost, and in the statements - at their residual value; raw materials, materials - at their actual cost; finished products - at actual or standard (planned) cost; goods at trade, supply and distribution enterprises are reflected at retail (sale) or purchase prices.
Calculation is a way of grouping costs and determining the cost of purchased material assets, manufactured products, work performed, services rendered.
Financial statements are a set of accounting indicators for a certain period. It reflects on an accrual basis the property and financial position of the enterprise, the results of economic activity for the reporting period (quarter, year). It includes the balance sheet, the statement of financial results and their use, as well as supplemented by other reporting data with explanations in accordance with the requirements of accounting standards.
5. Concept, structure and content of balance. Types of balance sheets
.
Bukh balance - a way of grouping the assets and liabilities of the organization in monetary terms. The balance sheet characterizes the property and financial condition of the organization in monetary terms as of the reporting date.
In the balance sheet, assets and liabilities should be presented with a subdivision, depending on the maturity (maturity), into short-term and long-term.
The balance sheet asset is built on the principle of increasing liquidity.
The balance sheet liability is built according to the degree of urgency. From less urgent to more urgent.
The balance sheet asset consists of 2 sections: non-current assets (intangible assets, fixed assets, financial investments (long-term), etc.) and current assets (inventories, VAT on purchased valuables, receivables, DS, etc.).
The balance sheet liability consists of 3 sections: capital and reserves (equity), long-term liabilities and short-term liabilities.
TYPES of boo balance:
By form:
-horizontal
-vertical
HORIZONTAL FORM IS ACCEPTED IN THE RUSSIAN FEDERATION: A = K + OBLIGATIONS;
VERTICAL: A - Obligations = K
By compilation time:
-Introductory: make up at the time of the establishment of the enterprise.
Current: make up periodically, throughout the entire life of the enterprise
Liquidation: make up during the liquidation of the enterprise throughout the entire period (at the beginning of liquidation and at the end).
Dividing: make up at the time of the division of a large enterprise into several smaller structural units.
Unification: formed when several enterprises are combined into one or one or more structural units are joined to a given enterprise.
Sanitized: they are made up by independent auditors when the company is on the verge of bankruptcy and it is necessary to determine: declare bankruptcy or possibly convince creditors of the advisability of deferring payments.
4. Source of compilation:
-Inventory: make up on the basis of an inventory of property, funds in accounts, liabilities based on the results recorded in the inventory lists.
Book: built on the basis of current accounting data without preliminary verification.
General: compiled on the basis of records and inventory data, therefore it is considered the most important.
5. By the amount of information:
Single (single): compiled on the basis of current accounting data and reflects the activities of only one enterprise.
Consolidated: - Consolidated ones are developed by ministries and statements, calculating data for the industry as a whole by simply summing up indicators of the same name and excluding balances on mutual operations.
-consolidated balance sheets are made by a group (holding, concern), represented by the parent and subsidiary companies. This balance forms information about a single enterprise as if there was one company.
6. By the nature of the activity:
-Main: a balance sheet drawn up for the main activity, corresponding to the profile of the enterprise and registered in its charter.
Not the main one: the balance sheet compiled for all other types of activities that differ from the main one.
7. By orientation time:
- Provisional: includes approximate data for the last days of the reporting period
-Prospective: calculated for the next reporting period, including expected data.
-Directive: includes prescriptive and enforceable
8. By the object of reflection:
-Independent: only business entities with the rights of legal entities have.
-Separate: make up the divisions of the enterprise (Branches, representative offices).
9. By cleaning method:
Balance sheet - gross: formed with the inclusion of regulatory items (for example: depreciation)
Net balance: this is a balance from which the regulatory clauses are excluded, which is what is called “clearing” it. It has been used in Russian accounting practice since 1996.
13:24
B If you have ever created a business on your own, from scratch, then you must have taken into account the different possibilities for the place of registration. This usually happens at the place of registration of the founders of the new company. But imagine that you are from different areas, cities or even countries ... 2 33211:19
B Managing director of CJSC "TaxNet" Marat Gaifullin spoke about the dawn of the electronic reporting market and the system of the future, which will force paper out of the workers' desks. 14211:00
B Upon completion of the on-site tax audit, we were approached by a company that received additional VAT and income tax in the amount of about 50 million rubles, as well as penalties and fines. 228 05 September 2019
11:50
On June 13, 2019, the Ministry of Justice registered Order of the Ministry of Finance of Russia dated 05.04.2019 No. 54n, which amended the current PBU 16/02 "Information on terminated activities." How this accounting regulation has been updated and when the innovations will be required to be applied - in our material. 717 04 September 2019
11:11
Since 2019, state (municipal) institutions have been guided by the Procedure for applying the classification of operations of the general government sector, approved by Order of the Ministry of Finance of the Russian Federation dated November 29, 2017 No. 209n, the rules for the application of which often raise questions. Based on the explanations of the Ministry of Finance, we will try to answer some of them and give the correspondence of accounts. 1 322 21 Aug 2019
10:50
Accounting is a fairly conservative area in terms of regulatory regulation of the financial activities of organizations. But changes are made to it from time to time, including to the main accounting law - Federal Law No. 402-FZ of 06.12.2011. Thus, a considerable number of new products are contained in Federal Law No. 247-FZ dated July 26, 2019. It was published on the portal www.pravo.gov.ru on July 26, 2019 and in the main part came into force on this date. Some of the innovations relate to public sector organizations, but there are also those that are of great importance for accountants of commercial organizations. 3 125 03 July 2019
14:02
Here are the changes made to the Procedure for the application of KOSGU, approved by Order of the Ministry of Finance of the Russian Federation dated November 29, 2017 No. 209n, by Order of the Ministry of Finance of the Russian Federation dated May 13, 2019 No. 69n, which clarified the procedure for assigning transactions to groups, articles and sub-articles of KOSGU, as well as specifics of reflecting individual transactions on articles (sub-articles) of KOSGU. 797 May 21, 2019
10:56
Many accountants sparingly reflect information on off-balance sheet accounts or ignore them altogether. Because of this, the reliability of information about the state of the organization, its obligations and property suffers. And it can lead to an uncomfortable audit report and administrative punishment. 1 471 28 march 2019
11:10
One of the most important primary documents for taxpayers engaged in transportation is a waybill. Even its incorrect filling can lead to the fact that the corresponding transport costs will not be accepted for tax purposes. 2 341 15 march 2019
11:10
The greatest discussions are, as a rule, caused by the issues of civil law consequences of the absence of primary accounting documents. What is fraught in the civil law plane with the organization's absence or non-provision of the primary accounting document to the counterparty? 3 690 01 March 2019
11:15
Commentary to the Order of the Ministry of Finance of the Russian Federation dated December 28, 2018 No. 298n. 2 238 22 february 2019
13:34
In 2019, new rules for the application of KOSGU and a number of federal standards came into force. In this regard, the finance department has prepared further amendments to Instruction No. 157n (Order of the Ministry of Finance of the Russian Federation of December 28, 2018 No. 298n (hereinafter - Order No. 298n)). As soon as the amendments come into force, it is necessary to update the accounting policy for 2019. In this article, we suggest that you familiarize yourself with the main changes in the Unified Chart of Accounts and instructions for its use. 7 863 25 january 2019
11:33
Is it possible to use electronic digital signature and facsimile signature when preparing accounting documents? What is the order of application? 1 822 16 january 2019
13:04
The organization is a supplier of products and delivers goods to customers through the services of a transport company. The primary documents accompanying the transfer of goods to the buyer are transferred to him through the driver of the transport company. The second copies of the primary documents, signed by the buyer, are sent to the organization by mail. There are times when these documents do not reach the addressee by mail. Can the supplier accept scanned copies of documents received from the buyer for accounting? 9 440 18 december 2018
14:09
The accountant always has plenty of hassle. As in the famous fairy tale - "... sort through 7 bags of beans, separate into white and dark, plant 7 rose bushes, weed the beds, wash the windows, whiten the kitchen, mop the floors, grind coffee for 7 weeks, clean up the rooms ..". And everything needs to be in time for the New Year. 2 77212:44
At least 5 federal standards will come into force next year. Let us analyze what requirements they place on institutions in general and accountants in particular. 12 342 13 december 2018
12:17
In the process of doing business, situations often arise when an organization has debts to suppliers and customers, i.e. accounts payable appears. If, after three years, the organization has not fulfilled its obligations under the contract, the accounts payable must be recognized as overdue, for which the limitation period has expired (Article 196 of the Civil Code of the Russian Federation). Overdue accounts payable due to the expiration of the statute of limitations must be included in non-operating income (this rule is enshrined in clause 18 of article 250 of the Tax Code of the Russian Federation). Also, to write off accounts payable, in addition to the expiration of the statute of limitations, accounts payable must be confirmed by primary documents (this norm is enshrined in Federal Law No. 402 of December 6, 2011 "On accounting"). 2 236 17 august 2018
13:40
The Ministry of Finance is currently developing a complete set of federal accounting standards for the general government sector. Upon completion of this work, the principles and requirements of accounting will be brought in line with the conditions for the activities of public sector entities in a market economy. The reforming instrument is the international financial reporting standards for the public sector. The article reveals the main fundamental changes to which accounting (budgetary) accounting undergoes in connection with the approval of federal standards. 5 851 07 August 2018
12:54
Is the organization obliged to verify the authority of the persons who signed the primary documents on the part of the counterparties (in particular, consignment notes)? Is it obligatory to indicate the details of powers of attorney or orders in the primary documents? 4 31011:01
On May 31, 2018, a draft federal accounting standard "Documents and workflow in accounting" was published on the website of the Ministry of Finance. Public discussion of the project will end on September 30, 2018. Let's get acquainted with the new document. 5 53610:49
From 01.01.2018, transactions with the income of state (municipal) institutions should be reflected in accordance with the provisions of the updated instructions No. 157n, No. 162n, No. 174n and No. 183n. Let us recall that the change in the instructions followed the adoption of a number of federal accounting standards developed for the public sector, as well as the approval of the amendments made to Ordinance No. 65n. Consider the main nuances of accounting for receipts under the new rules. 28 710 15 March 2018
13:35
The Judicial Collegium for Economic Disputes of the RF Armed Forces came to the conclusion that it is possible to take into account bad debts in expenses not only in the period when the statute of limitations expired, but also later. However, the value of the position of the RF Armed Forces lies not only in this. Details are in the proposed article. 17 133
1. The concept of business accounting. Requirements for it.
2. Meters used in accounting.
3. Types of business accounting.
4. Bukh. accounting in the control system of prom. enterprises.
5. F-ii boo. accounting.
I. The concept of business accounting.
Requirements for it.
A prerequisite for the existence of human society is the production of material goods that are necessary to meet human needs in the form of housing, clothing, etc. (pro-in) The process of circulation and the process of exchange, distribution and consumption of material goods are also associated with this process. All these processes are very closely related. All these processes involve costs that are not indifferent to society, which is interested in how much it needs what kind of goods, etc. All this gave rise to the need for economic accounting.
In the broadest sense of the word, economic accounting is the accounting of the economy, the economic activity of human society, which consists in the continuous circulation, distribution and consumption of material goods.
Economic activity consists of numerous business transactions, facts, processes that make up the objects of economic accounting.
The business accounting process (EC) consists of several stages.
So with the help of observation, we get a general idea of economic phenomena. As a result of observation, you need to identify the details, then register them (it is necessary to save them).
Observation, measurement and registration of economic phenomena is a quantitative reflection of the economic activity of the economy and constitutes the main content of XY. However, in addition to quantitative reflection, for the management of economic activities, it is necessary i about the effectiveness of such activities, and about the fulfillment of obligations assumed, about qualitative changes in production (profit, cost are the most important indicators characterizing the quality of the economy).
XY - a system of quantitative reflection and qualitative characteristics of economic activity in order to more efficiently manage and control it.
The need for XY emerged at the earliest stages of the development of human society. Already in ancient times, mankind was not indifferent to know how much it has or should have for its existence, as well as how much labor time it will need to spend on the production of these funds.
HU is the function of managing social production. The need to manage social production leads to the emergence of XY, which is historically determined by the method of social production, is carried out in the interests of society, and improves with the development of society, its productive forces and relations.
Consequently, the content of XY, its purpose and objectives are not the same for every social system.
At each stage of development of human society, the features and tasks of accounting are determined by the method of social production. It is difficult to imagine a time when people did not know how to count at all. So, primitive man did not need an account at all, he simply had nothing to write with. Everything that he mined, he consumed.
Counting arose when a person had what to count and when he learned to distract himself from all the other properties of objects being counted, except for the number, namely, having accustomed animals, and knowing them by sight, he already took into account only their number, distracting from the fact that that all these animals differ in sex, age, etc. However, it was necessary to count in order to monitor the safety of this herd, its growth, and most importantly, so as not to eat more than what the needs of the reproduction of the livestock allow. It was economic needs, the need for accounting that led to the emergence of accounts, which becomes more and more developed as the benefits of people multiplied.
How the accounting was carried out: the accounting information was first registered in the memory of a person, then as notches, nodules, etc.
The object of economic accounting was the simple operations of agriculture and cattle breeding, in the primitive communal system they were not complicated. Under the slave system, the object of accounting is the private property of slave owners and feudal lords, incl. slaves, peasants.
XY has undergone very strong changes over many centuries and
reached a high degree of its development. From accounting for a separate economy, it turned into a complex system of national economy that permeates the entire system of the country, including: accounting, operational (operational and technical) and statistical accounting.
Requirements for XY:
1. Comparability of planned and accounting indicators
If the indicators of the plan and accounting are calculated by different methods, then we will not be able to compare the data of the plan and accounting, and even more so to analyze them Þ uniform indicators, methods and forms of their maintenance have been established.
2. Accuracy, objectivity, validity
Accounting data must reflect reality, otherwise it will be impossible to manage the economy. For the distortion of this data, the perpetrators should be held accountable (and criminal).
3. Timeliness, efficiency, completeness
Accounting data, if they arrive late, lose their value and cannot be adapted to eliminate errors Þ modern office equipment is used.
Accounting should also give a complete description of economic phenomena, and only in this case we will get an idea of the economic activities of this body.
4. Clarity and accessibility
Cumbersome accounting systematically lags behind the presentation of i and becomes confusing, as a result creates the basis for mismanagement.
Credentials must be clear, simple and accessible so that they can be used by Ñ literate students.
5. Economy, rationality
The costs of keeping records should be minimal and this is achieved by improving methods, forms, accounting techniques.
6. Accounting should provide for the needs of management an integrated i about the progress and results of production and households. activities.
The solution to this problem will contribute to the integration of types of XY, i.e. not so much the unification of individual operations of processing the same data, as the receipt of complex, comprehensively characterizing certain households. phenomena, operations, their results.
II. For a comprehensive reflection of households. the following types of meters are used in accounting:
1. Natural
Serve for accounting of objects in their natural form and are reflected in units, kg. They are widely used in accounting for material assets (raw materials, fixed assets, piece products).
Application is important for monitoring the safety of property. They can only be used to observe homogeneous
my accounting objects. Their generalization of heterogeneous objects (nat. Indicators) is impossible Þ the application is limited.
For the quantitative characteristics of homogeneous products with different qualitative composition or quantitative characteristics, conditionally natural (electricity consumption in kW / h) are used.
2. Labor
They are used to account for the costs of labor used in working days, hours, minutes.
Most often combined with "1": accounting for labor productivity, production rates, payroll (person / hour).
Advantage (as opposed to “1”): in some cases, they allow you to compare with each other some dissimilar values (comparable data on the time spent on the production of various types of products). At the same time, “2” cannot be widely used, because do not always lend themselves to generalization, due to the heterogeneity of certain types of labor.
3. Cash
They are used to reflect and summarize heterogeneous objects taken into account in a single monetary value. It is a generalizing measurement: we can measure material values by multiplying their quantity by the price.
With their help, various generalized indicators of households are obtained. work of the body (cost, income)
They express settlement and credit relations, are used in planning and forecasting, provide the ability to control the ruble.
III. XY types
Each of them performs its own tasks, providing the necessary i all levels of management (from lower levels to NH as a whole).
1.operative (operational and technical)
Monitoring and control system for individual households. phenomena and processes directly at the moment of their commission.
Feature - fast and timely receipt of i required for the current operational management.
Data is obtained from primary documents, orally, by telephone, telegraph, etc. (information about the release of products per shift / day, the use of working hours).
These indicators are used at all levels Þ we get timely data.
This type of accounting at the Ñ enterprise is carried out using Ñ types of meters.
2. Accounting (BU)
It is carried out by the special service - the accounting department.
Peculiarities:
1) Continuous and continuous in time, i.e. continuous observation of economic processes and phenomena is applied
2) Documentary, because Ñ the operation should be reflected in it only on the basis of documents, which gives legal evidentiary force
3) Specific techniques and methods of processing credentials (system of accounts, double entry on accounts, accounting balance, etc.)
4) Uses all three types of meters, but the monetary one plays an especially important role, since allows you to get a generalized i;
5) Organized within the framework of individual enterprises, organizations, institutions. In general, it is not conducted on the farm.
BU is a system of continuous, continuous, documented and interconnected reflection of financial and economic entities. activities in generalized monetary terms, in order to manage it and ensure the safety of property.
3. Statistical
Serves to reflect the massive social. phenomena in order to generalize, study and clarify their patterns.
Statistics uses data “1” and “2” for its generalizations, and it also organizes independent observations in the form of: censuses, stat. reporting, continuous and selective observations, etc.
1. The concept and components of economic accounting.
2. The concept of accounting, its subject and object.
3. The role of accounting in the enterprise management system and its functions.
4. Tasks of accounting as one of the functions of business management.
5. Principles of accounting.
6. Characteristics of financial and management accounting.
7. The concept and relationship of the subject and the object of accounting.
8. Classification of household assets.
9. Accounting method: concept and constituent elements.
10. The relationship of the subject and method of accounting.
11. Balance sheet: concept, form and structure.
12. Types of business transactions affecting the balance sheet.
13. Accounting accounts: concept, structure, types and purpose.
14. The essence of the method of double entry in the accounts of accounting.
15. Synthetic and analytical accounts of accounting: purpose and relationship. Sub-accounts.
16. The relationship between the system of accounts and the balance sheet.
17. Generalization of current accounting data.
18. Primary documents: concept and classification.
19. The composition of the requisites of documents.
20. Document flow: concept, organization.
21. Accounting processing of documents.
22. Storage of accounting documents.
23. Inventory: concept, objectives and procedure.
24. Accounting registers: concept and classification.
25. The order and technique of recording in accounting registers.
26. Ways to correct errors in accounts.
27. Form of accounting: concept, main elements, types.
28. The system of normative regulation of accounting in the Russian Federation.
29. Description of the Federal Law "on accounting".
30. Determine the responsibility of the chief accountant.
31. Accounting for cash at the cash desk. The procedure for organizing accounting, primary documents. Synthetic and analytical accounting on the Cashier account and subaccounts, accounting for the amounts reported.
32. Accounting for cash on settlement and other accounts with banks (including foreign currency account).
33. Principles of accounting and assessment of receivables and payables. Forms of payments. Settlement terms. Limitation of actions. The system of accounts for accounting of settlements with debtors and creditors. Accounting for the reserve of doubtful debts.
34. Accounting for settlements with suppliers and contractors. Types of settlements reflected on account 60, the accrual method when reflecting transactions on account 60, the procedure for accounting for advances issued. Accounting for settlements with buyers and customers. The procedure for analytical accounting on account 62. accounting of payments on advances received.
35. Accounting for settlements with founders, shareholders.
36. Accounting for bank loans and loans and interest for the use of borrowed funds.
37. Accounting for settlements with the budget for taxes and other payments .. Types of taxes, sources of payment. Accounting for settlements with off-budget funds.
38. Accounting for settlements with other debtors and creditors. Accounting for claims settlement. Accounting for property and personal insurance settlements.
39. Fixed assets, their composition, classification and assessment (PBU 6/01 "Accounting for fixed assets").
40. Synthetic and analytical accounting of fixed assets. Formation of the cost of fixed assets, depending on the sources of income.
41. Accounting for depreciation of fixed assets Methods of depreciation of fixed assets.
42. Accounting for the cost of restoration of fixed assets.
43. Lease of fixed assets. Forms of lease. Accounting for the lease of fixed assets from the lessor and the lessee. Leasing transactions accounting.
44. Accounting for disposal of fixed assets.
45. Characteristics of intangible assets, their types, classification and assessment (PBU 14/2007 "Intangible assets").
46. Synthetic and analytical accounting of intangible assets.
47. Accounting for the receipt of intangible assets. Depreciation methods.
48. Accounting for disposal of intangible assets.
49. Inventories, their composition, assessment principles (PBU 5/01 "Accounting for inventories"). Materials, their classification and assessment.
50. Accounting for receipt of materials. Formation of the actual cost of materials entering the warehouse. Accounting for the release of materials from warehouses. Methods for estimating the consumption of materials.
51. Finished products, their composition and evaluation in the system of synthetic and analytical accounting. Accounting for finished products in warehouses and accounting.
52. Accounting for goods in retail, wholesale and commission trade.
53. Investments in financial investments as a separate type of economic activity. Financial investment goals.
54. Accounting for labor and settlements with staff on remuneration. Types, forms and systems of remuneration. Types of deductions from the amounts of remuneration of workers. Synthetic and analytical accounting of payments for labor with the personnel of the organization.
55. Accounting for settlements with personnel for other operations.
56. Organization's expenses, their composition and accounting procedure (PBU 10/99). The concept of expenses, costs, costs and the cost of products (works, services) in the financial accounting system. Production costs, their composition and classification by elements. Material costs, their composition, accounting. Labor costs, their composition, accounting. Accounting for the costs of preparation and development of production. General production costs, composition and accounting. General business expenses, composition and accounting. Accounting for the costs of auxiliary production.
57. General rules for the recognition of income from the ordinary activities of the organization. Accounting for income (proceeds) from the sale of products, works, services. Calculation of the actual cost of products sold.
58. Determination and write-off of financial results of sales.
59. Income of the organization, concept, their composition. The moment of recognition of income and its reflection in accounting registers (options for accounting policies for accounting and tax purposes).
60. Business transactions for the accounting of the shipment and sale of products (works, services), their documentation and reflection on the accounts.
61. Selling and administrative expenses: their composition and accounting procedure. Accounting policy options for their write-off to the cost of goods sold (work, services) or repayment by financial results (income).
62. Other income and expenses, their composition, accounting and determination of financial results.
63. Basic principles of carrying out operations in foreign currency. Valuation in accounting of foreign exchange values and transactions in foreign currency. Exchange rate differences and the procedure for their reflection in accounting.
64. Authorized capital (share capital, authorized capital), accounting for its formation and changes in enterprises of various organizational and legal forms of ownership.
65. Accounting for reserve capital.
66. Accounting for additional capital.
67. Accounting for reserves for future expenses and payments.
68. Accounting for retained earnings.
69. Financial statements, its composition and content. The value of financial statements in modern business practice, the general requirements for it.
Active-passive accounts include:
2. A simple posting is called a wiring in which simultaneously correspond:
A) one debit account and one credit account +
B) two debit accounts and two credit accounts
C) two debit accounts and one credit account
D) one debit account and two credit accounts
3. Capital, which is formed during the formation of the organization at the expense of the founders' contributions:
A) Statutory +
B) Additional
C) Reserve
D) Main
4. Calculations for loans and borrowings, which are due for repayment during the year, are:
A) Long-term
B) Periodic
C) Short-term +
D) Constants
5.Finished products are:
A) products that have not passed all stages of technological processing, or not delivered to the warehouse
B) products manufactured at this enterprise and delivered to the warehouse +
C) goods purchased by the organization for sale
D) products manufactured at this enterprise, but not delivered to the warehouse
6. Receipt of goods from suppliers is reflected by posting:
A) D-t 41 K-t 62
B) D-t 10 K-t 60
C) D-t 41 K-t 60 +
D) D-t 60 K-t 41
7. Responsibility for organizing accounting at the enterprise bears:
A) Accountant
B) Leader +
C) Deputy Head
D) Economist
8. Office supplies were released from the warehouse to the accounting department, reflected by posting:
A) D-t 10 K-t 26
B) D-t 23 K-t 10
C) D-t 26 K-t 10 +
D) D-t 20 K-t 10
9. The way by which household assets receive monetary value is called:
A) inventory
B) score +
C) documentation
D) calculation
10. Securities purchased for cash, reflected by posting:
A) D-t 83 K-t 14
B) D-t 14 K-t 30.31 +
B) D-t 85 K-t 66
D) D-t 91 K-t 66
11. Revealed manufacturing defects in accounting are reflected by posting:
A) D-t 20 K-t 28
B) D-t 28 K-t 25
C) D-t 28 K-t 20 +
D) D-t 43 K-t 28
12. The accounting policy is formed:
A) Cashier
B) Economist
C) Chief Accountant +
D) Head
13. Debts of various organizations or individuals of our organization:
A) Creditor's
B) Accounting
C) Accounts Receivable +
D) Banking
14. Income includes:
A) revenue from product sales
B) revenue from services rendered
C) revenue from work performed
D) all answers are correct +
15. In the balance sheet, finished products are assessed:
A) at actual cost +
B) at a discount price
B) at the planned cost
D) at market value
16. Accounting is currently carried out by:
A) Ordered record of operations
B) Double entry +
C) Calculations
D) Balance sheet
17. The difference between the receipt and the expense of the account is:
A) chess sheet
B) subaccount
B) balance +
D) accounting register
18. To which synthetic account is the "Vehicles" subaccount?
A) production stocks
B) fixed assets +
C) accounts receivable
D) costs of future periods
19. Account that keeps records of production?
A) 10 count
B) 43 count
C) 90 count
D) 20 count +
20. Accounting entry D-t 20 K-t 69 means:
A) Deductions were made for social insurance from the wages of workers in auxiliary production
B) Paid to workers of the main production of benefits for temporary disability
C) The amounts of deductions due to them have been transferred to the social insurance authorities
D) Social insurance contributions were made from the wages of workers in the main production +
21. The proceeds have been received on the settlement account for the products sold, reflected by the entry:
A) D 90 K 43
B) D 90 K 51
C) D 51 K 90 +
D) D 51 K 50
22. For the accounting of retained earnings (uncovered loss), the following account is intended:
A) count 43
B) score 44 +
B) score 45
D) account 46
23. Accounting registers are:
A) Primary documents
B) Tables of a special form +
C) Ledgers
D) Orders and orders for accounting
24. After the approval of the annual report, the accounting registers:
A) Destroy
B) They group and generalize, after the expiration of the storage period - they are handed over to the archive +
C) Transfer to the archive
D) Hand over to a higher organization
25. To correct erroneous correspondence of invoices or more than the amount should be applied:
A) Correction method
C) Proofreading and method of filling out the record
D) Method "red side" +
26. When an amount is recorded in the registers that is less than the actual amount, the following applies:
A) Correction method +
B) Method of additional recording
C) Method "red storno"
D) Correction and method of filling out the record
27. The journal-order is kept:
A) By account credit +
B) By debit of the account
C) By debit and credit of the account
D) For credit only cash accounts
28. The debt to the bank for a short-term loan was repaid from the current account, reflected by the entry:
A) D-t 66 K-t 51 +
B) D-t 51 K-t 76
B) D-t 51 K-t 66
D) D-t 67 K-t 51
29. Withholding income tax from the wages of workers and employees, is reflected by posting:
A) D 68 K 70
B) D 70 K 69
C) D 70 K 68 +
D) D 68 K 70
30. To which accounting registers are the order journals?
A) synthetic
B) analytical
B) chronological
D) combined +
