Financial accounting
Replenishment date: 22.10.2013
Содержимое: 21-10-2013_23-15-07.zip (549.64 КБ)
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Description
Course work
on the subject "Financial accounting"
"Solving specific economic problems in the sections of financial accounting"
Task 1
Based on the results of the inspection of a multi-storey building with an initial cost of 1000000 rubles. and a service life of 50 years, used by CJSC "Negotsiant" for the needs of management, the commission decided to reconstruct it on its own. The accumulated amount of depreciation deductions by the time of reconstruction amounted to 900000 rubles.
Before the start of the repair work, scaffolding was erected, a temporary fence of the building area in the amount of 37000 rubles. In addition, other costs for the reconstruction of the facility amounted to 415000 rubles. Time for reconstruction of a multi-storey building - 8 months.
Determine the change in the value of fixed assets, calculate depreciation for this object during the reconstruction period (clause 23 of PBU 6/01), set the amount of depreciation. Reflect these business transactions in the accounting accounts, consider the need to disclose information about the reconstruction in the financial statements as an event indicating a change in the economic conditions in which the organization operated after the reporting date.
In this assignment and other assignments in this course work, the income tax rate is 24%.
Task 2
The organization CJSC “Collection” purchased a VAZ 2123 “Chevrolet-Niva” car for the transportation of cash. The supplier's price was 315000 rubles, including VAT - 48051 rubles, travel expenses for escorting the car - 3800 rubles, the cost of work on booking the body - 95000 rubles, the state fee for registration with the traffic police - 500 rubles, the cost of state license plates - 600 rubles, compulsory motor third party liability insurance - 1970 rubles.
Provide the calculation of the initial cost of the received object and reflect the operations for its acquisition in the accounting accounts.
Task 3
Calculate the preliminary limit of the cash balance for 2008, which Berezhok LLC can agree with the servicing bank, using the following data for 2007: cash earnings for October - 453000 rubles, for November - 449500 rubles, for December - RUB 496000
Cash payments for October-December -880000 rubles, including payment of wages and benefits for temporary disability - 126700 rubles. LLC "Berezhok" is engaged in the retail trade of food products and public catering, the store and the snack bar are open from 9 to 21 hours daily, seven days a week. Delivery of proceeds to the bank is carried out independently 2-3 times a week.
Identify possible areas of spending cash.
Task 4
LLC "Reserve" in the 1st quarter. the current year, a profit was received from the sale of securities not traded on the organized market in the amount of 500000 rubles. In the same period, for the main activity related to the production of galvanized products, a loss was received in the amount of 150000 rubles.
Calculate the tax base for income tax and make the appropriate accounting entries if a loss in the amount of RUB 100000 was received from transactions with securities in the previous year.
Task 5
LLC "Lampa" sells goods to a foreign partner under a direct export contract. On September 10, his foreign currency account received export proceeds from the buyer in the amount of 70540 euros and an advance payment for future delivery - 120000 euros. On the same day, the organization instructed the authorized bank to sell part of the received currency in the amount of 10%.
The exchange rate as of the date the currency is credited to the foreign currency account and the date of its transfer for sale is 36,60 rubles. On September 12, the bank sold the currency on the MICEX and credited its equivalent to the settlement account of Lampa LLC. The EUR selling rate on the MICEX is 36,70 rubles, the official rate is 36,65 rubles.
This month, the organization paid customs duties on the shipped goods in the amount of 13140 euros from the current foreign currency account. The bank's commission for the sale of foreign exchange earnings amounted to 15000 rubles.
Calculate the amount of revenue, under
on the subject "Financial accounting"
"Solving specific economic problems in the sections of financial accounting"
Task 1
Based on the results of the inspection of a multi-storey building with an initial cost of 1000000 rubles. and a service life of 50 years, used by CJSC "Negotsiant" for the needs of management, the commission decided to reconstruct it on its own. The accumulated amount of depreciation deductions by the time of reconstruction amounted to 900000 rubles.
Before the start of the repair work, scaffolding was erected, a temporary fence of the building area in the amount of 37000 rubles. In addition, other costs for the reconstruction of the facility amounted to 415000 rubles. Time for reconstruction of a multi-storey building - 8 months.
Determine the change in the value of fixed assets, calculate depreciation for this object during the reconstruction period (clause 23 of PBU 6/01), set the amount of depreciation. Reflect these business transactions in the accounting accounts, consider the need to disclose information about the reconstruction in the financial statements as an event indicating a change in the economic conditions in which the organization operated after the reporting date.
In this assignment and other assignments in this course work, the income tax rate is 24%.
Task 2
The organization CJSC “Collection” purchased a VAZ 2123 “Chevrolet-Niva” car for the transportation of cash. The supplier's price was 315000 rubles, including VAT - 48051 rubles, travel expenses for escorting the car - 3800 rubles, the cost of work on booking the body - 95000 rubles, the state fee for registration with the traffic police - 500 rubles, the cost of state license plates - 600 rubles, compulsory motor third party liability insurance - 1970 rubles.
Provide the calculation of the initial cost of the received object and reflect the operations for its acquisition in the accounting accounts.
Task 3
Calculate the preliminary limit of the cash balance for 2008, which Berezhok LLC can agree with the servicing bank, using the following data for 2007: cash earnings for October - 453000 rubles, for November - 449500 rubles, for December - RUB 496000
Cash payments for October-December -880000 rubles, including payment of wages and benefits for temporary disability - 126700 rubles. LLC "Berezhok" is engaged in the retail trade of food products and public catering, the store and the snack bar are open from 9 to 21 hours daily, seven days a week. Delivery of proceeds to the bank is carried out independently 2-3 times a week.
Identify possible areas of spending cash.
Task 4
LLC "Reserve" in the 1st quarter. the current year, a profit was received from the sale of securities not traded on the organized market in the amount of 500000 rubles. In the same period, for the main activity related to the production of galvanized products, a loss was received in the amount of 150000 rubles.
Calculate the tax base for income tax and make the appropriate accounting entries if a loss in the amount of RUB 100000 was received from transactions with securities in the previous year.
Task 5
LLC "Lampa" sells goods to a foreign partner under a direct export contract. On September 10, his foreign currency account received export proceeds from the buyer in the amount of 70540 euros and an advance payment for future delivery - 120000 euros. On the same day, the organization instructed the authorized bank to sell part of the received currency in the amount of 10%.
The exchange rate as of the date the currency is credited to the foreign currency account and the date of its transfer for sale is 36,60 rubles. On September 12, the bank sold the currency on the MICEX and credited its equivalent to the settlement account of Lampa LLC. The EUR selling rate on the MICEX is 36,70 rubles, the official rate is 36,65 rubles.
This month, the organization paid customs duties on the shipped goods in the amount of 13140 euros from the current foreign currency account. The bank's commission for the sale of foreign exchange earnings amounted to 15000 rubles.
Calculate the amount of revenue, under