THROUGH THE CHALLENGE
Limited Liability Company "Vector" zanima¬etsya production of one kind of industrial products. Kro¬me The organization carries out commercial activities, svya¬zannuyu buying and selling goods. Auxiliary proiz¬vodstvo missing.
Details of "Vector":
TIN 7209047520
OKPO 05831119
NACE 66000
OKFS 16
Mailing address: 625000, Tyumen, ul. Mechanical Engineers, 18.
Reporting is made in rubles.
Extract from the Order of the accounting policy of "Vector" in the year 200X.
1. Received materials are considered on account 10 "Materia¬ly" at cost without using account 15 and 16.
2. To take into account the amortization of intangible assets of the same name by ispol¬zuetsya 05.
3. Direct production costs accounted for in 20 "Primary production" indirect - on account of 25 "Obschepro¬izvodstvennye expenses" and 26 "General expenses". At the end of the reporting period, overhead costs and obscheho¬zyaystvennye blamed on the 20 and include sebesto¬imost of output.
4. Finished products are accounted for on the same account 43 at the actual cost of production.
5. Production is considered sold since its shipment and presentation of settlement documents to the buyer for payment.
6. Selling expenses included in the cost pro¬duktsii sold in the reporting period.
7. The constitutive documents provided education capital reserve.
8. The financial statements are presented within the terms of the forms approved by order of RF Ministry of Finance from 22.07.2003 № 67n.
Based on the business operations for the 4th quarter 200X create:
- Log of business transactions;
- Current list of simple form;
- Balance sheet (form number 1);
- Profit and Loss Statement (form number 2);
- Statement of Changes in Equity (form number 3);
- Report of Cash Flows (form number 4);
- Annex to the balance sheet (form number 5);
- An explanatory note.
In addition, the need to bring the table interlinkages statutory accounting LLC "Vector" with the amounts. Additional information needed to fill out forms accounting statements given in the course of solving the problem. Use tax rates in force at the time of solving the problem. When solving the problem of data rounded to the nearest whole rubles.
Balances synthetic account of "Vector" on October 1, 200X
Balances synthetic account of "Vector" on October 1, 200X
Account number Account Name Amount rubles.
01 Fixed assets (buildings, equipment) 8956500
02 Depreciation of fixed assets 5,149,250
04 Intangible assets (trademark) 835 000
05 Amortization of intangible assets 147 500
07 Equipment for installation 370000
08 Investments in non-current assets 825 000
09 Deferred tax assets 12 000
10 Materials 600 000
19 Value-added tax on acquired assets 191,650
Main production 20 12 550
43 Finished goods 645 865
50 Cash 750
51 Current accounts 2,635,600
60 Payments to suppliers and contractors 502 500
62 Calculations with buyers and customers (short-term debt) 945,375
68 Calculation of Taxes and Levies 197 900
69 Calculations on social insurance and maintenance 63,650
70 Calculations with the personnel on payment 144 050
71 Payroll (debt reporting entities) 460
76 Calculations with different debtors and creditors: Debtors (settlements of claims) of creditors (payments on property insurance) 7500 1900
77 Deferred tax liabilities 9,000
The authorized capital of 80 7 000 000
82 Capital reserve 1,680,000
83 Additional capital 320,000
84 Retained earnings (loss) - 460 000 Profit
99 Gains and losses (gains) 362 500
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