Accounting workshop

Task 1

Question 1. Accounting means:

1) The system of indicators of the property and financial position of the organization based on the results of its economic activities for the reporting period, compiled on the basis of accounting data in accordance with established forms;

2) Drawing up a balance sheet, profit and loss statement;

3) Generalization and systematization of the state of the property of the organization in order to analyze its management.

Question 2. Requiring consistency of information means the need to:

1) Use as the basis of data forms of primary documentation, synthetic and analytical accounting;

2) Compliance with the framework of the reporting period adopted in Russia;

3) Compliance with the constancy in the content and forms of financial statements.

Question 3. The system of indicators reflecting the property and financial position of the organization, as well as the financial results of its activities, is:

1) The turnover sheet for synthetic accounts;

2) Financial statements;

3) Tax return.

Question 4. Who needs financial statements?

1) Administration of the organization; third-party users with an indirect interest; international societies monitoring compliance with IFRS;

2) Administration of the organization; third-party users with direct interest; tax authorities for the mandatory examination;

3) Administration of the organization; third-party users with direct and indirect interest.

Question 5. Accounting (financial) statements are drawn up according to the forms and instructions approved by:

1) PBU 4/99 "Accounting financial statements";

2) the Ministry of Finance of the Russian Federation and the State Statistics Committee of the Russian Federation;

3) Order No. 43n “On approval of the Accounting Regulations“ Financial statements of the organization ”.

Question 6. Organizations are required to draw up financial statements based on the data:

1) Accounting analytical, statistical and operational accounting;

2) Accounting (synthetic and analytical) accounting;

3) Synthetic accounting, economic and operational accounting.

Question 7. What is the minimum period for submitting accounting data?

1) Two years: reporting and preceding the reporting year (except for the report drawn up for the first reporting year);

2) One year;

3) Three years: reporting and two preceding the reporting (except for the report drawn up for the first reporting year).

Question 8. According to the amount of information contained in the reports, the following are distinguished:

1) Primary and consolidated reporting;

2) Private and general reporting;

3) Consolidated and consolidated statements.

Question 9. Accounting and tax reporting, presented in a form that contradicts the current legislation:

1) Not considered and returned to the taxpayer;

2) It is reviewed and returned to the taxpayer with comments;

3) Considered with the imposition of a fine on the taxpayer.

Question 10. How is the correction of errors in the accounting statements confirmed?

1) Signed by the tax inspector who discovered the errors, indicating the date of correction and return to the taxpayer;

2) Signature of the persons who signed it, indicating the date of correction;

3) Signature of the persons who discovered the errors, indicating the date of correction.

Question 11. How is the financial statements divided by the frequency of preparation?

1) Intra-annual and annual;

2) For current and future;

3) For one year and three years.

Question 12. Who carries out the inventory in the organization?

1) Director and chief accountant;

2) the Inventory Commission;

3) External auditors.



Task 2

Question 1. What is the frequency of the inventory of fixed assets?

1) Once every three years;

2) Once every two years;

3) Once a year.

Question 2. The procedure for regulating discrepancies identified during the inventory of property is determined:

1) Clause 7 of Article 12 of the Federal Law