Accounting reporting test

Task 1
Question 1. What is meant by accounting?
1) This is the process of drawing up a balance sheet and profit and loss statement;
2) This is a unified system of data on the property and financial position of an organization based on the results of its economic activities, compiled on the basis of accounting data in accordance with established forms;
3) 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 economic analysis data;
4) This is a generalization and systematization of the state of the organization's property in order to analyze the effectiveness of its activities;
5) This is the process of drawing up a balance sheet, income statement, statement of changes in equity, cash flow statement and an explanatory note to the balance sheet.
Question 2. Who is reporting to?
1) Participants or owners of the organization;
2) Tax authorities, banks and financial authorities;
3) Founders, members of the organization or owners of its property, as well as territorial bodies of state statistics at the place of their registration, other executive bodies, banks and other users of financial statements in accordance with the current legislation of the Russian Federation;
4) Founders, tax authorities, banks and financial authorities;
5) State statistics bodies and executive authorities, founders or owners of the organization.
Item 3. Accounting (financial) statements are drawn up according to the forms approved by:
1) the Administration of the enterprise;
2) PBU 4/99 "Accounting financial statements";
3) PBU 9/99 “Recognition of income”;
4) Order of the Ministry of Finance of the Russian Federation No. 67n "On the forms of financial statements of organizations";
5) Instructions of the RF Ministry of Finance and the RF Goskomstat.
Item 4. Accounting (financial) statements are drawn up according to the forms approved by:
1) the Administration of the enterprise;
2) Order of the Ministry of Finance of the Russian Federation dated July 22, 2003 No. 67n "On the forms of financial statements of organizations (with subsequent amendments)";
3) PBU 9/99 “Recognition of income”;
4) PBU 4/99 "Accounting financial statements";
5) Instructions of the RF Ministry of Finance and the RF Goskomstat.
Question 4. The reporting year for all organizations is:
1) Calendar year from the date of registration;
2) Calendar year - from January 1 to December 31 inclusive;
3) Calendar year - from the first working day of January to the last working day of December;
4) Calendar year - from January 1 to the last working day of December;
5) Calendar year - from the first working day of January to 31 December.
Question 5. Organizations are required to draw up financial statements based on the data:
1) Accounting (analytical and synthetic) accounting;
2) Statistical and operational accounting;
3) Management, organizational and economic accounting;
4) Operational and current accounting;
5) Economic, strategic accounting and forecasting.

Task 2
Question 1. In the financial statements, data on numerical indicators are held at least for:
1) One reporting year;
2) Four reporting years;
3) Five reporting years;
4) two years: reporting and preceding the reporting (except for the report drawn up for the first reporting year);
5) six months.
Question 2. The organization must form interim financial statements no later than:
1) 60 days;
2) 30 days;
3) 45 days;
4) 35 days;
5) 50 days.
Question 3. What financial statements are prepared if the organization has subsidiaries and dependent companies?
1) Segmental;
2) Generalized;
3) Consolidated;
4) Corporate;
5) Final.
Question 4. When carrying out what actions in the organization is determined by the actual amount used for the production of material and production resources?
1) When controlling the plan of economic activities;
2) When taking inventory of property;
3) When auditing the availability of production stocks in the central warehouse;
4) Quality control of products;
5) Examination