Audit 96-P Exam tasks
Replenishment date: 18.11.2011
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️Automatic issue of goods ✔️
️Automatic issue of goods ✔️
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Description
Task 1
In the accounting policy of a trade organization, starting from January 1, 2008, the method of evaluating goods upon their disposal (sale) has changed from FIFO to the average cost method.
Balance of goods as of December 31, 2008 - 1800 thousand rubles.
Balance of goods as of December 31, 2007 - 1300 thousand rubles.
When drawing up reports for 2008. what operations should be performed in accounting and reporting.
Task 2
Write down the structure of the auditor's report on the reliability of the financial statements of the economic entity.
Task 3
The organization purchases production materials. In the agreement, prices are reflected in euros, and settlements are made in rubles at the exchange rate of the Central Bank of the Russian Federation on the date of payment.
June 15, 2008 received a batch of materials in the amount of 7080 euros (including VAT - 1080 euros). The euro rate on the date of receipt of the goods is 36,5201 rubles. for 1 euro.
June 30, 2008 materials were paid at the rate of the Central Bank of the Russian Federation - 36,7315 rubles. for 1 euro.
Reflect these transactions in accounting and provide an explanation of the amount difference.
In the accounting policy of a trade organization, starting from January 1, 2008, the method of evaluating goods upon their disposal (sale) has changed from FIFO to the average cost method.
Balance of goods as of December 31, 2008 - 1800 thousand rubles.
Balance of goods as of December 31, 2007 - 1300 thousand rubles.
When drawing up reports for 2008. what operations should be performed in accounting and reporting.
Task 2
Write down the structure of the auditor's report on the reliability of the financial statements of the economic entity.
Task 3
The organization purchases production materials. In the agreement, prices are reflected in euros, and settlements are made in rubles at the exchange rate of the Central Bank of the Russian Federation on the date of payment.
June 15, 2008 received a batch of materials in the amount of 7080 euros (including VAT - 1080 euros). The euro rate on the date of receipt of the goods is 36,5201 rubles. for 1 euro.
June 30, 2008 materials were paid at the rate of the Central Bank of the Russian Federation - 36,7315 rubles. for 1 euro.
Reflect these transactions in accounting and provide an explanation of the amount difference.