Accounting and operational activities of the bank test

Test items


Task 1

1. As part of the Bank's accounting policies stated:

a) staffing;

b) the duties of employees;

c) the calculation of depreciation of intangible assets;

d) the development plan of the bank.

2. The bank account is conducted:

a) at major accounts;

b) the personal accounts;

c) the balance sheet accounts;

g) the accounts of the three levels.

3. The bank account of the principle:

a) savings;

b) the principle of self-financing;

c) the principle of unity of form and content;

d) the principle of the constancy of accounting rules.

4. One of the tasks of accounting in a commercial bank is:

a) the identification of shortcomings in the work;

b) a profit at minimal cost;

c) allocation of duties of officers;

d) use of accounting for managerial decision making.

5. Accounts analytical account are:

a) three characters in the account number;

b) five digits in the account number;

c) fifteen digits in the account number;

d) twenty characters per account number.

Task 2

1. On the off-balance sheet accounts are recorded:

a) tangible assets not related to the bank's assets;

b) the securities held by the bank;

c) the guarantee issued by the bank;

d) loans obtained from Bank of Russian banks.

2. Amounts Bank recognized:

a) A chapter active accounts;

b) A passive accounts chapter;

c) in the chapter The active accounts;

d) for passive accounts chapter D.

3. The Bank's liabilities to pay are recognized:

a) the active accounts of the fourth section of Chapter A;

b) passive accounts of the fourth section of Chapter B;

c) in the active accounts of the sixth section of Chapter A;

d) for passive accounts of the sixth chapter section A.

4. What document synthetic accounting is subject to mandatory daily preparation of a commercial bank?

a) a statement of interest;

b) bank balance;

c) Profit and loss account;

g) a statement of payments to suppliers.

5. What documents are permanently stored in the archives of the bank?

a) the payment order;

b) statements reporting entities;

c) the memorial warrant;

g) documents confirming enrollment charter capital.


Activity 3

1. Rules document stated:

a) job duties of employees;

b) a software problem "Operating day";

c) in terms of the bank;

g) the accounting policies of the bank.

2. The documents subject to mandatory listing on the paper include:

a) The work plan of the bank accounts;

b) of depreciation of fixed assets;

c) the primary documents of the bank;

d) the accounting policies of the bank.

3. Write-off funds from the customer's account upon presentation of cash a check is made:

a) prior to the issuance of the bank insurance fund of funds;

b) after the issuance of cash in the bank;

c) at the beginning of the trading day;

d) at the end of the trading day.

4. Each operation in the cash journal must sign:

a) the head of the bank;

b) the chief accountant of the bank;

c) the Comptroller of the bank;

d) the cashier a credit fund.

5. Which of the postings on the revaluation of fixed assets (IA) is true?

a) D 60401 K 10601;

b) D 70209 K 60601;

c) D 10601 K 60601;

d) A 9601 K 60601.

Task 4

1. Investors - individuals receive cash from the deposit account on the basis of:

a) cash the check;

b) the account cash warrant;

c) the application;

d) the memorial warrant.

2. Open the file cabinet № 1 (documents pending payment) is made:

a) on the basis of the payment order;

b) on the basis of the payment order;

c) off-balance sheet on the basis of the warrant;