Laboratory workshop on accounting, part 3

20 tasks.

Objective 1.

As recognized organization purchases are an enterprise's assets, if the sale price of the enterprise (excluding VAT) is less than the value of its net assets?

The selling price of the company (excluding VAT) of 7 000 000 rub., The carrying amount - 10 million rubles., And payables included in the property complex - 2 000 000. According to the consolidated invoice seller enterprise the amount of VAT payable in addition to the price of the company is 1,067,500 rubles. The assets of the company consist of fixed assets, inventories, work in progress, claims, financial investments.


Contents of the operation Amount Correspondence accounts

Debit Credit

It reflects the cost of purchasing an enterprise's assets (in terms of the contract price)

It reflects the cost of purchasing an enterprise's assets (in terms of debt transferred to the buyer)

It reflects the amount of VAT charged by the seller of the enterprise

The payment is the seller of the enterprise ...................

At the date of the state registration:

Approved accounting for certain types of property and property complex components

Deducting the amount of VAT charged by the seller

Negative goodwill is accounted for in other income Organization


Task 2.

As reflected in the accounting organization registered in July 2007, service fees for bank current accounts, when in July - September 2007, the activities (including the preparation) organization is not conducted?

The fee for account maintenance in the amount of 700 rubles. deducted by the bank from the account of the organization (which is credited to the deposit amount to the charter capital of the organization) on the last day of each month.


Contents of the operation Amount Correspondence accounts

Debit Credit

Every month in July-September 2007

Bank debited from the account of the account maintenance fee

The fee for current accounts are recognized as other expense

Recognised Permanent tax liabilities ...............

Written off the balance of other income and expenses (in the absence of other income and other expenses)

Reflects notional income for income tax ...............


Task 3.

As reflected in the accounting and reporting of the organization in 2007. Assets in the form of goods carried at purchase prices?

At the beginning of the reporting year, the actual cost of goods 1700 000 rub., At the end of the year -3970000 rubles.

During the year, the organization acquired the contractual goods worth 8.074 million rubles. (Excluding VAT), the actual cost of goods sold 5 000 000 rubles., Missing (due to damage, theft, fire) - 804 000 rubles.

Contents of the operation Amount Correspondence accounts

Debit Credit

Debit item

Charged the actual cost of goods sold

It reflected the actual cost of the missing items


Task 4.

As reflected in the accounting and tax accounting organization, has the exclusive right to a computer program, the transfer of these rights by the subsidiary company as a contribution to its authorized capital?

The agreed value of the exclusive rights of the parties to the program amounts to 1 450 000 rubles., Which is equal to the nominal value of the share of the organization of paid transfer of exclusive rights. The program, the organization acquired in 2008 from a third party under a contract for the alienation of an exclusive right that is registered in the accounting and tax accounting as intangible assets (IA) at cost 1 500 000 rubles. By the time of the transfer of exclusive rights to the program Ltd subsidiary Amortization of program is 50 000 rubles. Rights for the program are not registered.

Contents of the operation Amount Correspondence accounts

Debit Credit

Deducted depreciation accrued by the retiring IA