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Collection of tasks for the discipline "Analysis of Financial Statements"


Task №1.

Question 1. What is the structured presentation of data on economic activity and finan-cial position of the company?

1. The analysis of economic activity;

2. Financial Statements;

3. The balance sheet;

4. The international accounting standards;

5. Russian accounting standards.

Question 2. What types of financial statements are governed by the International Financial parity (IFRS)?

1. The balance sheet, profit and loss account, the annual report, prospectus;

2. The statement of cash flows, statement of changes in equity;

3. Accounting policies, explanatory material;

4. The balance sheet, profit and loss account, the annual report, prospectus, statement of cash flows, statement of changes in equity, accounting policies, explanatory material;

5. The balance sheet, profit and loss statement, cash flow statement, statement of changes-tions of capital, accounting policies, explanatory material.

Question 3. What are the functions attached to the report (financial statement)?

1. no particular load is not carried, they can not be issued;

2. duplicate the corresponding reports;

3. designed for explanations and detailed analysis of the articles of the above reports;

4. to ensure that management can learn more about the state of affairs in the organization;

5. are made for audits.

Question 4: What are the accounting entries required to be disclosed in the notes to the financial statements under "Accounting policies"?

1. Only standard accounting operations;

2. The specific accounting operations for which there are accounting standards;

3. usual accounting operations;

4. The specific accounting operations for which there are no accounting standards;

5. All accounting transactions are used as those for which developed and those that are not time-work related accounting standards.

Question 5. How many accounting forms the respective samples are determined by the Order of the Russian Finance Ministry of 13.01.2000 № 4N "On forms of accounting organizations"?

1. 2;

2. 3;

3. 4;

4. 5;

5. 6.

Task №2.

Question 1. Finish (fullest) sentence: "The financial statements of the organization should include performance ....".

1. affiliates

2. missions

3. Units that do not have separate balance sheets;

4. branches, representative offices, divisions having separate balance sheets;

5. branches, representative offices, offices that do not have separate balance sheets.

Question 2. These years some have to be presented for each numerical indicator reporting accountants-Terek?

1. for the year;

2. for the year preceding the reporting;

3. the last three years;

4. for the year and the year preceding the reporting;

5. the last five years.

Question 3. What form of financial statements of Russian companies has undergone the greatest change with the transition to new accounting standards activity (PBU 4/99)?

1. f. №1;

2. f. №2;

3. f. №3;

4. f. №4;

5. f.№5.

Question 4. What form of financial statements has not changed with the transition to the new standards (RAS 4/99)?

1. f. №1;

2. f. №2;

3. f. №3;

4. f. №4;

5. f.№5.

Question 5. How many major partner groups of users of financial information?

1. 3;

2. 4;

3. 5;

4. 6;

5 7.

Task №3.

Question 1. Which of the main groups of users of financial information, can analyze all the data management and financial accounting, the financial statements?

1. The public authorities and non-budgetary funds;

2. administration and partly the owners;

3. The public authorities and property owners;

4. The creditors and buyers;

5. The owners and customers.