home Buch. Accounting, auditing Бухгалтерський облік - Ловінська L. G.

Бухгалтерський облік - Ловінська L. G.

Rozdil 13. ZAVDANNYA FOR SELF-DEGREE ROBOTY

BASICS OF THEORETICAL OBLIGATIONS

І. Discuscience for students

1.1. Viznachiti basic vіdmіnostі ta spіlnі risi, pritamnі rіznim vidam gospodarskogo oblіku.

1.2. Give a description of the processes of operation in the operational cycle.

1.3. Give zagalnu characteristic of the warehouse method of the accounting region.

1.4. The name of the basic principle of the preparation of the fіnasovoy zvіtnostі, is recommended by the P (s) BO 1.

1.5. Розкрити призначення та сутність balance yak to the method of the accounting region and the formation of zvіtnostі.

1.6. Які зміни в балансі викликають різні господарські операції?

1.7. Viznachte sutnist vzajmozv'yu mizh balance that rahunkami accounting area.

1.8. Give a description that viznachte Budowu active, pasivnyh that actively-pasivnyh rahunkiv.

1.9. Give a description of the growth of those warehouses Plan rakhunkiv.

1.10. Yakі vimogi put up zmistu ta main rekvіizіv document?

1.11. Які основні випадки проведення івенвентаризації, її значення?

1.12. Viznachte snovnі vidmіnostі rіznyh forms of the accounting region - memorialno-warrantnoi, Magazine-Golovna, magazine-warranty ta komp'yuternoї.

1.13. Give a description of the basic methods of vipravlennya pomolok in the regional records.

II. Problem zavdanny for control of knowledge

2.1. Pідприємством прогом місяця здійснені наступні операції:

1) sold an active share in the sum of 20 000 UAH for groshivi koshti,

2) pridbano obladnannya on the sum of 4000 UAH. The protagonist of the designated period is paid for in the payment of zaborgovanosti for the region

1000;

3) Prybani reserve for a sum of 12 000 UAH, on the basis of payment for payment;

4) the rent of the collapsible appendix for the period of 5 000 UAH was completed;

5) the insurance of the company's insurance is collected, the insurance of the mine for the offensive month is 600 UAH;

6) above the cost of buying goods in payment for the preparation for the product, realizing in the next month - 5 500 UAH;

7) accrual of depreciation for the current month.

Neophidno: viznachiti, yakі zmіni (zbіlshennya abo zmenshennya) wiklikayut zazchencheni operatsії in the structure and balance of compliance.

2.2. Viznachiti yak zaznachennyi operatsi vіdobrazhayutsya on rahunkah accounting area:

2.3. Balance тв Звіт about finances result of підприємства за два останні роки діяльності містять таку інформацію:

Додаткова інформація: in the course of 2001 року були придбані Principal zasobi on sumu 15 000 грн.

Required:

A) on the date of the balance sheet as of 31.12.2000 on December 31, 2001, in the form of the accounting documents of the accounting department, record in them the bays on the pillar that the kynets periode;

Б) відновити господарські операції на основі даних Balansu ta Zvіtu about the financial results.

2.4. By the prototype of the periode, the implementation of the planned operation of the state operation:

- vipuscheno і realizovano 100 акцій на загальну суму 5000 грн, в т.ч. For groshovі кошти - 40 000 грн, in обмін on виробничі a stock - 10 000 грн;

- it is attached to the post-holder of a 30,000 hryvnia for a sum of 30,000 UAH, the payment of a one-time fee in a stream transaction;

- придбано виробничі reserve on the vistikov vidstrochennya payment on the sum of 20 000 UAH, including pinched by groshnymi koshtami - 10 000 UAH, for the lump of veksel term bill repayment in 60 dniv;

- Realized a part of stocks for a sum of 18 000 UAH, a collection of some to become 10 000 UAH on the basis of payment;

- it is paid for the rent of the supplement 6 000 UAH, including 2000 UAH - for the current period, 4000 UAH - for the offensive period;

- the advance payment for the purchase of products, yak bude is realized in the offensive period - 15 000 UAH;

- it is paid in advance for a vibrochnichi reserve, which will be repaid in the offensive period, - 8000 UAH;

- accrued amortization for 15,000 UAH per 1,000 UAH.

Required:

A) open the accounting area of ​​the accounting area and record in them the gospodarskiy operatsiyi pіdpriimstva zvіtny perіiod;

B) pidrahuvati bays on kynets zvіtnogo periodu, zakriti neobhіdnі rahunki. Скласти Баланс та Звіт про фінансові результатти.

2.4. In the following cases, the first documents were introduced, in which the following boulevards were issued:

• "The order (rozpo razozhennya about priyom to the robot" (type form P-1);
• "Tabel oblіk vіkoristana robochogo chasu ta rozraunku zabrobnotyi plati" (Typical Form P-12);
• "Act priinyattya-transmissions (internal revision) of the basic occupations (type form No. OZ-1);
• "Vidatkovy kasoviy warrant" (standard form No. KO-2);
• "Pributkovy order" (standard form No. M-4);
• "Накладна-вимого на відпуск (внутрішнє переміщення) матеріалів" (Typical Form No. М-11).

Neophidno: klasifikuvati kozhny document for such criterias:

A) for confessions;

B) for the warehouse;

C) in the order of storage;

D) for automation steps.

2.5. For the results of obovvyazkovo Іnventarizatsії vibropnichnyh stocks, carried out by the enterprise in front of warehouses rіchnії звітності, vyyavlen nastupnі robіzhnostі mіzh factіnim give gosudarstvennogo oblіk:

For rіshennyamіnventarizatsіynoї comіsії нестача відбулася з вини матеріально відповідальної individuals.

Neophidno: viznachiti sumu nestachi (nadlishek) that vidobraziti on rahunkah bookkeeping area vygulyuvannya vyayavlikh rozbizhnost.

III. Practical zavdannyya for samostystnogo virishennya

3.1. Inferior to the behavior of the person who understands that, as with the basic principles of the preparation of the financial support of the applicants. Які з principlesів, наведенених в частині А, відповідають твердженням, representation of part B? Pідберіть відповідні betting.

3.2. Vkazati, yakі zmіni (zbilshennya abo zmenshennya) wiklikayut records for the debit navedenih lower rahunkiv:

Виробничі запаси

Waste of the main pawns

Заборгованість покупців підприємству

Дохід від реалізації Ready-made products

Statutory capital

Narahovana, there is not paid a pay card

Ownership of real-estate finished products

Obliged

Reserve sumnіvnih borgiv

The fence of liability for the post-mortem

Non-porcupine folding

3.3.

1) Yakі z pererakhovanyh opytіі є інвестиційною діяльністю підприємства:

A) sales of finished products on the basis of payment;

B) naraahuvannya zabobitnosti pay to pratsivnikam;

C) podbannya rights korostuvannya trade mark;

D) pribannya акцій іншого підприємства.

2) Yakii іz zaznachenyh prinozhenіv zakladannya fіnansovoї zvіtnostі vimagaє viznannya vitratami zvіtnogo period sumu narahovanenoy zabrobitnoi plati, and not the sum of the vplatchenoї zabobitnosti payi:

A) both;

Б) безперервної діяльності;

C) nerahuvannya,

Г) послідовності.

3) Come, vidpovidno to the principle narahuvannya, viznayutsya in that period, if:

A) the costumes were put on the current rake of pidpriemstva;

B) a contract for the sale of products (nadannya service);

C) the Rahunok-invoice is written;

D) the products are purchased and purchased, the right of ownership has been transferred.