Test Bookkeeping - MEI

Problem number 1

Terms: What were the first accounts (give the most complete answer)?

Learner Response: nick on labels;

notch;

knots on the ropes;

balance records on papyrus;

nick on labels, notch, knots on the ropes.


Problem number 2

Conditions: What are the main aspects of the accounting profession you can name?

Problem number 3

Terms: What is the aim of reforming the accounting system in Russia?

Learner Response: bringing the national accounting system in line with the requirements of the market economy and international financial reporting standards;

formation of accounting and reporting standards that provide useful information to users, primarily investors;

streamlining the system for collecting, recording and summarizing information on assets and liabilities of the organization and their movement;

bringing the national accounting system in line with the requirements of the market economy and international financial reporting standards; formation of accounting and reporting standards that provide useful information to users, primarily investors; streamlining the system for collecting, recording and summarizing information on assets and liabilities of the organization and their movement;

formation of accounting and reporting standards that provide useful information to users, primarily investors; streamlining the system for collecting, recording and summarizing information on assets and liabilities of the organization and their movement.


Problem number 4

Terms: Who in Russia were the first attempts of creating audit institution?

Answer Student: Catherine II;

Boris Yeltsin;

Vladimir Putin;

Peter the Great;

Anna Ivanovna.


Problem number 5

Conditions: In what year was the first organized by the audit firm in Russia "Inaudit"?

Answer student: 1985 .;

1987 .;

1991 .;

1993 .;

2001


Problem number 6

Terms: What is Latin meaning of the word "auditor"?

Learner Response: Check;

inspecting;

taken into account;

in listening;

judging.


Objective number 7

Terms: How many groups of regulations govern in accordance with international practice, the work of an auditor?

Answer student: two;

three;

four;

five;

not determined.


Task number 8

Terms: How is the audit, which is conducted by request of the interested party: founder of the parent company and so on.?

Learner Response: mandatory;

International;

Internal;

appearance;

initiative.


Objective number 9

Terms: What kind of liability provided by the current rules of the unqualified audit for the audit?

Answer student moral responsibility;

liability;

moral and material responsibility;

property liability;

moral, financial, property liability.


Problem number 10

Terms: What is the ordered system of collecting, recording and summarizing information on assets and liabilities of the organization and their movement?

Learner Response: accounting;

financial Accounting;

management accounting;

government regulation;

special education.