Accounting and Analysis Test RFEI

Replenishment date: 16.10.2015
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Answers to the questions "Accounting and Analysis"


1. LLC "Rassvet", engaged in passenger transportation, celebrated its tenth anniversary. As a token of gratitude from its regular customers, the company received a gift - 30 rubles in cash. The company deposited this money into a bank account. Choose the correct chain of documents accompanying the movement of money from clients to the current account:
b) cash receipt order - cash account order - announcement for a cash installment - bank statement and part of the announcement;

2. JSC "Vinyl" is engaged in the production of CD and DVD discs. For the production of one disc, many components are required: plastic, protective varnish, UV paints, etc. After the product is made, it is sent to the warehouse. What accounting document can be used to prove that the products that are in the company's warehouse have exactly the same cost, and not another?
a) calculation of the cost of manufactured products;


3. The financial stability of the organization reflects the coefficient
b) autonomy;

4. An employee came to the accountant of LLC Rosalia and asked to give money from the cash register for the purchase of stationery. Choose a sequence of documents that must be drawn up by the accountant and the cashier of this company in order for the money to fall into the hands of the accountant?
a) cash outflow order - register of incoming and outgoing cash documents - cash book;

5. The most liquid assets are

c) funds in the current account.


6. The accountant of OOO Tekhnomir Robotov received 2 rubles from the cash register to buy paper. After paying for the paper in the store, he still had unspent money. The accountant handed them over to the fund of the society. What document did Robotov receive in exchange for the money he gave?

b) a receipt for an incoming cash order;

7. Accounting registers do not include a) memorial warrant;


8. The organization "Azhur" pays monthly salaries to its employees. To remove the necessary
for this, the amount of money in the bank, the organization's accountant needs to draw up
b) a check from a checkbook;

9. An analytical balance, in which, in addition to the absolute values ​​for each line, the percentage of the line in the total value of the balance is calculated, is called
c) vertical.

10. The cashier of OJSC “Thumbelina”, which is engaged in the production of children's shoes, withdrew a certain amount of money from the current account to pay out wages to employees. What documents will he receive from a bank teller, when he comes the next day for an extract, if there were no other transactions on the account?

c) bank statement and bank cash outflow order.

11. A financial indicator that allows you to determine the proportion of current liabilities that the company can repay at the time of drawing up the balance sheet is the ratio
a) absolute liquidity;

12. The owner of the “Kingdom of Colors” art gallery decided to renovate the exhibition hall. For this, materials were purchased at the construction base and sent to the warehouse.
Their receipt was issued with a credit slip, which is filled in
a) warehouse and accounting manager;

13. The analysis carried out on the basis of accounting statements to determine the financial condition of the organization is called
b) financial;

14. Sberbank of Russia received a lot of payments from the Know-ka company for a total of 25 rubles. How should a clerk proceed if there is only 755 rubles on the current account of this company?
c) payment orders should be executed in the order of the established sequence of debiting funds from the account.

15. Jewelry manufacturer "Malachite" decided to expand its business - to open another store. He rented a room that required cosmetic refurbishment. 50 rubles were withdrawn from the current account and sent to the cashier of "Malachite". Upon receipt of cash, the buh-galter will write
b) one copy of an incoming cash order;
Additional Information
only 50 questions
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