Financial accounting "code - BF 96-P (10)
Replenishment date: 23.09.2013
Содержимое: 18-09-2013_17-10-43.zip (128.33 КБ)
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Description
Exam assignments
on the discipline "Accounting financial accounting" code - BF 96-P (10)
Task 1
LLC "Bereza", which is engaged in wholesale and retail trade, under a sale and purchase agreement dated March 16 of this year, transferred CJSC "Beta" for the forthcoming supply of confectionery products an advance equal to their full cost under the contract, in the amount of 24780 rubles, including VAT - 3780 rubles.
The goods are delivered by the supplier's transport. The cost of services is 700 rubles, VAT - 126 rubles. Additional payment for the cost of services, including VAT, is made after the delivery of the goods to the warehouse of LLC "Bereza".
Upon receipt of the goods, a shortage of confectionery products was found in the amount of their cost at the purchase price of 860 rubles, VAT - 155 rubles, which was recognized by the supplier as underinvestment in packaging. The goods received at the warehouse are distributed according to the decision of the administration between the types of trade, respectively 80 and 20%.
Distribute the cost of the goods between wholesale and retail trade, make accounting entries on accounts with Bereza LLC, determine the amount of the shortfall and VAT accepted for refund.
Task 2
In accordance with the order of the head of LLC Lespilmash, senior sales manager Yukhnovets G.S. sent on a business trip to Cologne for a period of 5 days to conclude a contract for the supply of fuel pellets.
The traveler on May 15 was given 2000 rubles in cash. and 800 euros (rate 36,45 rubles) and credited to a corporate plastic card. During the business trip, to pay for hotel services and per diem, cash was withdrawn from the card in the amount of 560 euros (the rate at the date of debiting is 36,50 rubles).
The balance of unused currency funds in the amount of 240 euros was returned to the currency account. The rate on the date of debiting funds from the card and crediting to a foreign currency account is 36,60 rubles.
Draw up accounting records for the accounting of cash transactions, operations on a foreign currency account and a plastic card in foreign currency, calculate and reflect on the accounts arising exchange rate differences.
Task 3
The trade organization LLC Ladya received from the supplier LLC Ferz a consignment of goods in the amount of 180000 rubles, VAT - 32400 rubles. Upon acceptance, it was found that some of the packages were damaged and the original qualities of the goods were lost in the amount of RUB 25000, VAT - RUB 4500.
This fact was confirmed by the acceptance certificate signed by the seller's representative. LLC "Ladya" within 5 days, as established by the terms of the contract, returned the defective goods. The invoice issued by the supplier for the full amount was paid from the current account.
Reflect these facts of economic activity on the accounts of the supplier and the buyer, determine the procedure for taxing these transactions with VAT.
Task 4
Open Joint Stock Company "Burevestnik" on the basis of the decision of the Board of Directors in September 2007 placed 500 bonds with a par value of 2000 rubles. The costs of their issuance (production of forms, registration of the issue) amounted to 17300 rubles.
Under the terms of the issue, the maturity of the bonds is 2 years, the interest rate is 18% per annum, the coupon (interest) is calculated and paid once a year. The bonds were placed at a price of RUB 1.
The refinancing rate of the Central Bank of Russia, in effect at the date of the placement of bonds - 11% per annum (to simplify the decision, it is assumed that until the end of the maturity of the bonds it will remain unchanged).
Regarding the accounting of long-term loans and credits, the accounting policy of OJSC Burevestnik provides for their transfer to short-term loans, when there are less than 365 days left until the end of the maturity.
Reflect on the accounts of the accounting transactions for the issue and redemption of bonds for 2 years, determine the amount of the resulting permanent tax liability.
on the discipline "Accounting financial accounting" code - BF 96-P (10)
Task 1
LLC "Bereza", which is engaged in wholesale and retail trade, under a sale and purchase agreement dated March 16 of this year, transferred CJSC "Beta" for the forthcoming supply of confectionery products an advance equal to their full cost under the contract, in the amount of 24780 rubles, including VAT - 3780 rubles.
The goods are delivered by the supplier's transport. The cost of services is 700 rubles, VAT - 126 rubles. Additional payment for the cost of services, including VAT, is made after the delivery of the goods to the warehouse of LLC "Bereza".
Upon receipt of the goods, a shortage of confectionery products was found in the amount of their cost at the purchase price of 860 rubles, VAT - 155 rubles, which was recognized by the supplier as underinvestment in packaging. The goods received at the warehouse are distributed according to the decision of the administration between the types of trade, respectively 80 and 20%.
Distribute the cost of the goods between wholesale and retail trade, make accounting entries on accounts with Bereza LLC, determine the amount of the shortfall and VAT accepted for refund.
Task 2
In accordance with the order of the head of LLC Lespilmash, senior sales manager Yukhnovets G.S. sent on a business trip to Cologne for a period of 5 days to conclude a contract for the supply of fuel pellets.
The traveler on May 15 was given 2000 rubles in cash. and 800 euros (rate 36,45 rubles) and credited to a corporate plastic card. During the business trip, to pay for hotel services and per diem, cash was withdrawn from the card in the amount of 560 euros (the rate at the date of debiting is 36,50 rubles).
The balance of unused currency funds in the amount of 240 euros was returned to the currency account. The rate on the date of debiting funds from the card and crediting to a foreign currency account is 36,60 rubles.
Draw up accounting records for the accounting of cash transactions, operations on a foreign currency account and a plastic card in foreign currency, calculate and reflect on the accounts arising exchange rate differences.
Task 3
The trade organization LLC Ladya received from the supplier LLC Ferz a consignment of goods in the amount of 180000 rubles, VAT - 32400 rubles. Upon acceptance, it was found that some of the packages were damaged and the original qualities of the goods were lost in the amount of RUB 25000, VAT - RUB 4500.
This fact was confirmed by the acceptance certificate signed by the seller's representative. LLC "Ladya" within 5 days, as established by the terms of the contract, returned the defective goods. The invoice issued by the supplier for the full amount was paid from the current account.
Reflect these facts of economic activity on the accounts of the supplier and the buyer, determine the procedure for taxing these transactions with VAT.
Task 4
Open Joint Stock Company "Burevestnik" on the basis of the decision of the Board of Directors in September 2007 placed 500 bonds with a par value of 2000 rubles. The costs of their issuance (production of forms, registration of the issue) amounted to 17300 rubles.
Under the terms of the issue, the maturity of the bonds is 2 years, the interest rate is 18% per annum, the coupon (interest) is calculated and paid once a year. The bonds were placed at a price of RUB 1.
The refinancing rate of the Central Bank of Russia, in effect at the date of the placement of bonds - 11% per annum (to simplify the decision, it is assumed that until the end of the maturity of the bonds it will remain unchanged).
Regarding the accounting of long-term loans and credits, the accounting policy of OJSC Burevestnik provides for their transfer to short-term loans, when there are less than 365 days left until the end of the maturity.
Reflect on the accounts of the accounting transactions for the issue and redemption of bonds for 2 years, determine the amount of the resulting permanent tax liability.