Accounting [Unit 1-2]

Replenishment date: 25.01.2024
Content: Accounting [Block 1-2].pdf (198.18 KB)
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... is the initial amount of the organization’s funds invested by the owners in the formation of its assets to begin business activities
Response type: Text response

... is the initial amount of the organization’s funds invested by the owners in the formation of its assets to begin business activities
Response type: Text response

The balance sheet is...
Answer type: Multiple choice • with the choice of several correct answers from the proposed options

a set of indicators reflecting the composition of the organization’s property in monetary value
a method of summarizing and grouping property by composition and functional role as of a specific date
a method of economic grouping of property by composition and location and by sources of education in monetary terms as of a certain date
accounting principle
The balance sheet is...
Answer type: Single choice • with the choice of one correct answer from several proposed options

a set of indicators reflecting the composition of the organization’s property in monetary value
a method of summarizing and grouping property by composition and functional role as of a specific date
a method of economic grouping of property by composition and location and by sources of education in monetary terms as of a certain date
accounting principle
Accounting is...
Answer type: Single choice • with the choice of one correct answer from several proposed options

system for monitoring and summarizing facts of economic activity
a system of monitoring and control of individual business transactions and processes in order to obtain data during their implementation
formation, in accordance with established requirements, of documented, systematized information about accounting objects and preparation of accounting (financial) statements on its basis
an orderly system of monitoring, collecting, registering and summarizing in monetary terms information about the property, obligations of the organization and their movement through continuous, continuous and documentary accounting of all business transactions
Accounting uses... meters
Answer type: Multiple choice • with the choice of several correct answers from the proposed options

natural
cash
labor
operational
In the organization, fixed assets amount to 70 rubles, intangible assets - 000 rubles, materials - 40 rubles, cash - 000 rubles, accounts receivable - 120 rubles, accounts payable - 000 rubles. Calculate the amount of current assets.
Answer type: Single choice • with the choice of one correct answer from several proposed options

250 000 rub.
350 0000 rub.
300 000 rub.
410 000 rub.
In the organization, fixed assets amount to 70 rubles, intangible assets - 000 rubles, materials - 40 rubles, cash - 000 rubles, accounts receivable - 120 rubles, accounts payable - 000 rubles. What is the amount of current assets? Give calculations.
Answer type: Single choice • with the choice of one correct answer from several proposed options

Materials + Cash + Accounts receivable = 120+000+150 = 000 rub.
Materials + Cash = 120+000 = 150 rubles.
Materials + Cash + Accounts receivable + Accounts payable = 120+000+150 +000 = 30 rub.
The organization's authorized capital is 350 rubles, reserve capital is 000 rubles, long-term bank loans are 50 rubles, profit is 000 rubles, accounts payable are 60 rubles. Calculate your net worth.
Answer type: Single choice • with the choice of one correct answer from several proposed options

470 000 rub.
450 000 rub.
555 000 rub.
85 000 rub.
Additional Information
The organization's authorized capital is 350 rubles, reserve capital is 000 rubles, long-term bank loans are 50 rubles, profit is 000 rubles, accounts payable are 60 rubles. What is the organization's equity capital? Give calculations.
Answer type: Single choice • with the choice of one correct answer from several proposed options

Own capital = Authorized capital + Reserve capital + Profit = 350 + 000 + 50 = 000 rubles.
Own capital = Authorized capital + Reserve capital + Profit + Accounts payable = 350 + 000 + 50 + 000 = 70 rubles.
Own capital = Authorized capital + Profit = 350 + 000 = 70 rubles.
The relationship between the debit of one account and the credit of another account, which arises when recording the facts of economic life on them, is the correspondence of accounts, or accounting...
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The relationship between the debit of one account and the credit of another account, which arises when recording the facts of economic life on them, is called accounting...
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The contribution of cash to the authorized capital account is expressed by an accounting entry...
Answer type: Single choice • with the choice of one correct answer from several proposed options

D 51 To 75
D 10 To 75
D 50 To 75
D 08 To 75
The highest level of accounting regulation in the Russian Federation is... level
Response type: Text response

The receivables in the “Settlements with accountable persons” account at the beginning of the day amounted to 68 rubles. During the day, the following business transactions occurred on the account: an advance report in the amount of 000 rubles was approved; the balance was deposited into the cash register in the amount of 39 rubles; funds were issued for a business trip - 500 rubles; funds were issued for business expenses - 6 rubles. What is the balance of accounts receivable in the “Settlements with Accountable Persons” account at the end of the day? Give calculations.
Answer type: Single choice • with the choice of one correct answer from several proposed options

The balance of accounts receivable on the “Settlements with accountable persons” account at the end of the day is 59 rubles. Final balance = Initial balance + Debit turnover – Credit turnover = 000 + 68 + 000 – 33 - 000 = 4 rub.
The balance of accounts receivable on the “Settlements with accountable persons” account at the end of the day is 57 rubles. Final balance = Initial balance + Debit turnover – Credit turnover = 500 + 68 – 000 – 33 = 000 rubles.
The balance of accounts receivable on the “Settlements with accountable persons” account at the end of the day is 65 rubles. Final balance = Initial balance + Debit turnover – Credit turnover = 500 + 68 + 000 – 33 = 000 rubles.
Income is recognized as an increase in economic benefits as a result of the receipt ... and (or) repayment of obligations, as a result of which an increase in capital not associated with the contributions of owners
Response type: Text response

Sources of financing the organization’s activities are divided into own and...
Response type: Text response

The total amount of assets and liabilities on the balance sheet is called...
Answer type: Single choice • with the choice of one correct answer from several proposed options

total amount
balance currency
subtotal
balance sheet item
Current assets include...
Answer type: Multiple choice • with the choice of several correct answers from the proposed options

fixed assets
stock
accounts receivable
intangible assets
Accounting method is...
Answer type: Single choice • with the choice of one correct answer from several proposed options

a set of techniques and methods by which a continuous, continuous and interconnected reflection of accounting objects is ensured
continuous and interconnected reflection of accounting objects
a set of techniques and methods by which the reliability of accounting is ensured
system for monitoring and control of individual business transactions and other
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