Practical accounting financial statements
Replenishment date: 05.03.2012
Content: 20305110841580.rar (30.74 KB)
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Description
In January 2006, the organization purchased equipment requiring installation in the amount of 144000 rubles (including VAT 24000 rubles). For the delivery of the equipment, an invoice of 2400 rubles was paid. (including VAT 400 rubles.) The equipment was handed over for installation and a salary of 4000 rubles was accrued. and a unified social tax on employee income of 35,6%. After installation, the equipment was put into operation, the commissioning act was signed. Determine at what cost the equipment was capitalized and write postings for all operations. The payment was made in January.
Task 2.
At the beginning of the month, the remainder of the materials was 3000 units worth 20 rubles. During the month, 000 units of this material were procured for the amount of 5 rubles. During the month, 000 units of this material were released into production. Determine the average cost of the material and the balance at the end of the month.
Task 3
Decommissioned obsolete equipment. Determine the financial result from equipment write-off if:
a) initial cost - 120 rubles;
b) the amount of accrued depreciation - 105 rubles;
c) the cost of capitalized materials - 2000 rubles and write postings for all operations.
Task 4.
An employee of an organization with a time wage has a salary of 14000 rubles. per month with a five-day work week. In addition, the employee is paid a bonus in the amount of 2625 rubles. The employee has 6 years of continuous work experience. The amount of temporary disability benefit is 80%.
From 13 to 26 May 2002 (10 days) the employee was ill. The standard working time in May is 19 working days.
Calculate the disability benefit, taking into account that Article 15 of the Federal Law of 11.02.2002 No. 17-FZ "On the Budget of the Social Insurance Fund of the Russian Federation" introduced a limitation on the maximum amount of benefits for temporary disability (for a full calendar month, the amount of the benefit cannot exceed 11700 rubles).
Task 5.
Ivanov I.I. works at LLC "Berezka" and from March 11 goes on vacation for 28 calendar days. Of these, 20 days fall in March, and 8 days fall in April. The employee's salary is 5000 rubles, in the billing period he worked all days. Ivanov I.I. two children - 14 years old and 20 years old. The senior is a full-time student of the institute.
Calculate wages for March, personal income tax and vacation pay.
Write the postings for payroll and vacation pay, taking into account the fact that the vacation falls on two months.
Task 6.
In January 2006, I.P. Ivanov, an employee of Zvezda LLC. accrued wages in the amount of 2000 rubles. Ivanov I.P. divorced from his wife and monthly 25% is withheld from his salary to support the child.
Calculate the amount of alimony that must be withheld from I.P. Ivanov's salary. and the salary paid to him for the month of January.
Task 7.
In the first quarter of 2006, according to tax accounting data, Parus 000 received proceeds from the sale of its own products in the amount of 160000 rubles, and the costs of its production amounted to 60 rubles. In the same period, the organization received non-operating income in the amount of 000 rubles. and incurred non-operating expenses in the amount of 50 rubles. The organization does not enjoy income tax benefits provided for in Article 000 of Law No. 24-FZ. According to its accounting policy, Parus 000 makes monthly advance payments of income tax. Their size is determined on the basis of 2/110 of the amount of income tax accrued in the previous reporting period. In the first quarter of 000, Parus 1 transferred these payments based on 3/2006 of the tax amount for the third quarter of 000. In this period, income tax amounted to 1 rubles. Thus, in the first quarter of 3, the total amount of advance payments for 2005 “Parus” was:
- to the federal budget - 6737,5 rubles;
- to the regional budget - 13025,83 rubles;
- to the local budget - 1796,67 rubles.
As of January 1, 2006, in the accounting records of “Parus” 000 there is an unpaid loss in the amount of 20 rubles. The organization received it at the end of 000
Task 2.
At the beginning of the month, the remainder of the materials was 3000 units worth 20 rubles. During the month, 000 units of this material were procured for the amount of 5 rubles. During the month, 000 units of this material were released into production. Determine the average cost of the material and the balance at the end of the month.
Task 3
Decommissioned obsolete equipment. Determine the financial result from equipment write-off if:
a) initial cost - 120 rubles;
b) the amount of accrued depreciation - 105 rubles;
c) the cost of capitalized materials - 2000 rubles and write postings for all operations.
Task 4.
An employee of an organization with a time wage has a salary of 14000 rubles. per month with a five-day work week. In addition, the employee is paid a bonus in the amount of 2625 rubles. The employee has 6 years of continuous work experience. The amount of temporary disability benefit is 80%.
From 13 to 26 May 2002 (10 days) the employee was ill. The standard working time in May is 19 working days.
Calculate the disability benefit, taking into account that Article 15 of the Federal Law of 11.02.2002 No. 17-FZ "On the Budget of the Social Insurance Fund of the Russian Federation" introduced a limitation on the maximum amount of benefits for temporary disability (for a full calendar month, the amount of the benefit cannot exceed 11700 rubles).
Task 5.
Ivanov I.I. works at LLC "Berezka" and from March 11 goes on vacation for 28 calendar days. Of these, 20 days fall in March, and 8 days fall in April. The employee's salary is 5000 rubles, in the billing period he worked all days. Ivanov I.I. two children - 14 years old and 20 years old. The senior is a full-time student of the institute.
Calculate wages for March, personal income tax and vacation pay.
Write the postings for payroll and vacation pay, taking into account the fact that the vacation falls on two months.
Task 6.
In January 2006, I.P. Ivanov, an employee of Zvezda LLC. accrued wages in the amount of 2000 rubles. Ivanov I.P. divorced from his wife and monthly 25% is withheld from his salary to support the child.
Calculate the amount of alimony that must be withheld from I.P. Ivanov's salary. and the salary paid to him for the month of January.
Task 7.
In the first quarter of 2006, according to tax accounting data, Parus 000 received proceeds from the sale of its own products in the amount of 160000 rubles, and the costs of its production amounted to 60 rubles. In the same period, the organization received non-operating income in the amount of 000 rubles. and incurred non-operating expenses in the amount of 50 rubles. The organization does not enjoy income tax benefits provided for in Article 000 of Law No. 24-FZ. According to its accounting policy, Parus 000 makes monthly advance payments of income tax. Their size is determined on the basis of 2/110 of the amount of income tax accrued in the previous reporting period. In the first quarter of 000, Parus 1 transferred these payments based on 3/2006 of the tax amount for the third quarter of 000. In this period, income tax amounted to 1 rubles. Thus, in the first quarter of 3, the total amount of advance payments for 2005 “Parus” was:
- to the federal budget - 6737,5 rubles;
- to the regional budget - 13025,83 rubles;
- to the local budget - 1796,67 rubles.
As of January 1, 2006, in the accounting records of “Parus” 000 there is an unpaid loss in the amount of 20 rubles. The organization received it at the end of 000