Accounting financial statements

Collection of tasks for the discipline "Accounting (financial) reporting"

Task 1.
1. What are the criteria for reporting.
1. by the amount of information included in the reports;
2. by the purposes for which the reports are prepared;
3. for the periods covered by the reporting;
4. on the content of information in the reporting;
5. All of the above is true.
2. What types of reporting are divided depending on the period covered by the reporting?
1. private and general;
2. Annual and periodic;
3. internal and external;
4. complete and partial;
5. primary and consolidated.
3. What is not one of the types of reporting by the organization?
1.accounting
2. operational;
3. statistical;
4. reporting on environmental pollution;
5. tax.
4. Choose what is not a feature of accounting.
1. Mandatory presentation;
2. balance principle of interconnection of indicators;
3. focus on internal users;
4. use of valuation;
5. reliability.
5. choose what is the feature of operational reporting?
1. The scope of regulation is a specific organization.
2. Use of various meters.
3. Reporting is formed mainly on the basis of data from primary accounting documents and operational information, which may not have documentary evidence.
4. A limited list of users.
5. All of the above is true.

Task 2.
1. What government body regulates the rules for compiling and submitting statistical reports?
1. Goskomstat of the Russian Federation;
2. Rosstat RF;
3. RF Ministry of Finance;
4. Government of the Russian Federation;
5. Federal Tax Service.
2. What are the reasons for the preparation of tax reporting.
1. Tax Code of the Russian Federation;
2. Law on accounting;
3. Provisions on accounting;
4. the desire of the taxpayer;
5. Letters and instructions of the RF Ministry of Finance
3. Formulate the meaning of accounting statements.
1. Elimination of redundant information;
2. Source of information for financial analysis;
3. Assessment of the implementation of the plan;
4. Means of communication.
5. All of the above is true.
4. To which group of users of accounting (financial) statements does the tax service belong?
1. To internal users;
2. To external users with direct interest;
3. To external users with indirect interest;
4. Not a user of the reporting;
5. There is no right answer.
5. Reporting is public if it is published:
1.on the website of the organization;
2. on special servers for disclosing information;
3. submitted to the state statistics authorities for distribution;
4. in special editions;
5. All of the above is true.

Task 3.
1. The reporting of which organizations should be public?
1. open joint stock companies;
2. banks and other credit organizations;
3. insurance organizations;
4. exchanges and investment funds;
5. All of the above is true.
2. What are the possible dates of acceptance of reports by users?
1. the date of the mark in acceptance by the user on the reporting;
2. date of dispatch via telecommunication channels;
3. date of dispatch of the postal item;
4. date of receipt of the postal item;
5. true 1,2,3
3. What is the deadline for submitting annual financial statements?
1. not earlier than 60 days and not later than 90 days after the end of the calendar year;
2. not earlier than 30 days and not later than April 1 of the year following the reporting year;
3. not earlier than 60 days and not later than April 1 of the year following the reporting year;
4. not later than 90 days after the end of the calendar year;
5. not earlier than 60 days and not later than 120 days after the end of the calendar year;
4. What period of time will be considered the first reporting year for an organization registered on October 20, 2008?
1. for the period from the date of registration to December 31, 2008;
2. for the period from the date of registration to December 31, 2009;
3.from January 01, 2009 to December 31, 2009
4.from January 01, 2008 to December 31, 2008
5. there is no correct answer.
5. No later than what period