Final exam RFEI "Accounting Theory".
Answers to 200 questions in a table. A separate file containing all the questions.
Here are the first three questions:
1. The company "Antares" two weeks ago, the beginning of the renovation of the building of the main office. To this was
purchased metal lattice. In the window to install them so far failed. On what account
in this case the value will be stored gratings?
a) loan account 07 "Equipment for installation";
b) the debit account 10 "Materials";
c) the debit account 08 "Investments into fixed assets";
d) the loan account 08 "Investments into fixed assets";
e) the debit account 01 "Fixed Assets".
2. This week the printing house "Print" there was a fire. However, it turned out that she
there is money to be recovered. In what line of balance reflects the amount that will be
spent on repairs of printing?
a) "Capital reserves", as in the balance of this line are recorded reserved
money for unforeseen situations;
b) "Deferred expenses", as in the future will have to spend some
money for the restoration;
c) "Income-bearing investments in tangible assets", as in the recent printing
the future again will be repaid;
d) "Long-term investments" as the restoration after the fire take long;
d) "authorized capital", as these funds
designed for emergencies.
3. LLC "Sunrise" engaged in passenger transportation, celebrated its tenth anniversary.
In appreciation of its loyal customers the Company has received podorok -
30,000 rubles in cash. The money is put in the company bank account. Choose
the correct chain of documents accompanying the movement of money from clients to the current account:
a) the account cash warrant - the announcement on payment in cash - a bank statement and a part
Offers;
b) cash order - account cash warrant - the announcement on payment
cash - a bank statement and a part of the announcement;
c) cash order - a payment order - account cash warrant -
bank statement;
d) the account cash warrant - Ads for payment in cash - bank Memorial
order and bank statement;
d) pay-in-cash warrant - classified in the cash contribution - account cash warrant -
bank statement.
.... Etc.
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