Small Business Accounting Test

Question 1. What internal document regulates the rights, obligations and organization of the accounting service:
1. Order on accounting policy.
2. Regulations on accounting.
3. By order of the head of the organization.
4. Order on accounting and accounting policy.
5. By order of the head of the organization and on the accounting policy.
Question 2. By what amount of benefits for temporary disability paid to employees, you can reduce the amount of UTII?
1%.
2%.
3%.
4. Completely.
5%.
Question 3. The costs of transportation of finished products, carried out by specialized organizations that are not payable by buyers of products, are reflected in the record:
1. Debit of accounts "General business expenses" and "VAT on purchased values" - credit of the account "Settlement with different debtors and creditors".
2. The debit of the accounts "Sales expenses" and "VAT on purchased values" - the credit of the account "Settlements with suppliers and contractors".
3. The debit of the accounts "Sales expenses" and "VAT on purchased values" - the credit of the account "Auxiliary production".
4. All answers are correct.
5. Answers 1 and 2.
Question 4. What are the primary documents are the basis for the reflection in the accounting of cash transactions?
1. Payment order.
2. Advance report.
3. Receipt and expense cash orders.
4. Extract from the current account.
5. All answers are correct.
Question 5. Deadline for submitting the annual report:
1. Until January 1 of the year following the reporting year.
2. Until February 1 of the year following the reporting year.
3. Until March 1 of the year following the reporting year.
4. Until April 1 of the year following the reporting year.
5. Until May 1 of the year following the reporting year.
Task 2
Question 1. If it is impossible to establish the useful life of an intangible asset, amortization is calculated based on:
1 years old.
2 years old.
3. 20 years, but not more than the term of the organization.
4 years old.
5 years old.
Question 2. From keeping records of what transactions are not exempted enterprises transferred to UTII?
1. Estimated.
2. Cash register.
3. Settlement and cash.
4. Foreign exchange.
5. Settlement and currency.
Question 3. The release of products from production and their delivery to the finished product warehouse is reflected in the record:
1. The debit of the "Materials" account is the credit of the "Main production" account.
2. Debit of the account "Output of products (works, services)" - credit of the account "Finished products".
3. The debit of the “Finished goods” account is the credit of the “Main production” account.
4. All answers are correct.
5. Answers 1 and 3.
Question 4. What are the primary documents that serve as the basis for recording transactions but the movement of funds yoke settlement accounts:
1. Advance report.
2. Receipt and expense cash orders.
3. Extract from the current account.
4. Advance report and statement from the current account.
5. All answers are correct.
Question 5. According to the periods covered, reporting is classified:
1. Internal.
2. Current.
3. General.
4. Internal and external.
5. Current and general.
Task 3
Question 1. The structure of intangible assets is subject to accounting:
1. Business reputation of the organization.
2. Negative business reputation.
3. Positive and negative accounting categories.
4. All answers are correct.
5. Positive business reputation.
Question 2. What is the object of taxation in the application of UTII?
1. Imputed income.
2. Actual income.
3 Income reduced by the amount of expenses.
4. Answers 1 and 2.
5. Answers 2 and 3.
Question 3. For what purposes is the account "Release of products (works, services)" used in accounting for finished products:
1. Answers 2 and 3.
2. The account is intended to summarize information on the availability and movement of inventory items purchased as goods for sale.
3. The account is intended to summarize information on the availability and movement of shipped products, the proceeds from the sale of which for a certain time cannot be recognized in accounting.
4. The account is intended to summarize information on the products manufactured for the reporting period, as well as to identify deviations in the actual production cost of these products, works, services.