QUESTIONS TO STATE interdisciplinary EXAM
1. The company "Leisure" is organizing corporate banquets, receptions and catering (restaurant service in the offices). February 20, 2012 the Company appealed Manager of "Nymph" to organize a reception for the Day of Defender of the Fatherland. On the same day, "Nymph" transferred to the account of the company "Leisure" advance payment in the amount of 6000 rubles. Do I need a cashier of the company "Leisure" to mark this entry in the cash book?
a) Yes, as in the cash book should be noted, any cash flows;
b) No, because, the sum is an advance, and it will mark the cashier in the cash book after full payment buffet;
c) Yes, only in the event that this flow of money will be formalized with the use of cash registers;
d) no such receipts are not recorded in the cash book, they appear in other documents.
2. The company "Jaguar" is engaged in manufacture of leather products. One checking account it already has, the company is working with him for a long time. But to make payments to freelancers was necessary to unearth another account in the same ban¬ke. The date of conclusion of the contract of bank score 2 June 2011. What time is given to the company to notify the tax office to open a second account?
a) within 7 days from the date of account opening;
b) within 7 days from the date of account opening;
c) on the day of opening of the account;
d) If a second account is opened in the same bank as the first, then report to the tax is not necessary.
3. The company "Udarnitsa" engaged in tailoring special clothing - chemical protection. To calculate the cost, it uses a two-step calculation method pro¬stoy. A month before, the acceptance releases 2600 protective suits. Ob¬schaya amount of production costs, which have been spent in the past month at all stages of processing, - 1.82 million rubles, and the total amount of non-operating expenses - 260 000 rubles. Over the past month the organization sold 1,500 suits. Determine what is the total cost of the implemented protective suit?
a) 873 rubles; b) 800 rubles; ) 1 200 rubles; g) 623 rubles.
4. The company "Jupiter" was registered a month ago. During this time, she appeared just four intangible asset. In some of them the organization has received a patent?
5. The "Napoleon" took a loan from kom¬panii "Olympus" 30 thousand rubles for the development pro¬izvodstva. When it came time to return the debt, the debtor organization suggested that the company "Olympus" transfer on account of debt ukomplektovan¬ny computer. Manual "Olympus" soglasi¬los such a proposal, as the accounting department of the company just needed a computer. Should the company "Olympus" fill in receipt kas¬sovy warrant the cost of a computer?
6. Institute of Economic Development has decided to organize a trial Intercollegiate Olympiad accounting. In order to take part in it, students need to pass the test and send the results of its verification commission. One of zada¬ny test is as follows: "Select the incorrect statement: ..."
7. The company "Hermes" July 22, 2011 was the payment order. According to this document it should list the company "Novgorod" payment for participation in the seminar. The validity of these documents have limited, so you need to get an accountant firm time transfer order to the bank. Indicate how many banks will not accept this payment order?
57. Shoe factory "Athlete" has been poshi¬vom sports shoes. During the past month Accountant accrued wages to workers, the total of which amounted to 600,000 rubles. And, as expected, has calculated the premiums to the Pension Fund, Social Insurance Fund, mandatory health insurance, and premiums for compulsory insurance against industrial accidents and occupational diseases, (the rate of 0.8%).
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Discount system. Year 2012. We will be very grateful for the positive feedback on the work.
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