ACCOUNTING practical
Replenishment date: 02.11.2013
Content: 31102171219497.rar (335.1 KB)
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Description
ACCOUNTING "
Task 1
Based on the above business transactions:
1. Prepare the cash statement of the enterprise for March 20, 2008.
2. Draw up accounting entries for the above operations.
The cash balance as of March 20, 2008 at OOO Orbita is 50 rubles. 00 kopecks
During the day, the following operations were performed:
1. Received from the bank on check No. 903 funds for the payment of wages in the amount of 100.000 rubles., For the payment of the deposited salary of N.N. - 3000 rubles, for household needs - 12000 rubles, for travel expenses - 15000 rubles;
2. Brought to the cashier by N.V. Petrov. the balance of the unused accountable amount - 500 rubles. (receipt order No. 42);
3. Received from AS Zimin. RUB 12000 for the sale of products of its own production (receipt No. 43);
4. Previously deposited salary of N.N. Nikolaeva was issued. - 3000 rubles. (cash outflow order No. 61);
5. Issued from the cash desk to GP Alekseev. for travel expenses - 15000 rubles. (cash outflow order No. 62);
6. Issued by G. P. Borisova under the report - 12000 rubles. (cash outflow order No. 63).
Task 1
Based on the above business transactions:
1. Prepare the cash statement of the enterprise for March 20, 2008.
2. Draw up accounting entries for the above operations.
The cash balance as of March 20, 2008 at OOO Orbita is 50 rubles. 00 kopecks
During the day, the following operations were performed:
1. Received from the bank on check No. 903 funds for the payment of wages in the amount of 100.000 rubles., For the payment of the deposited salary of N.N. - 3000 rubles, for household needs - 12000 rubles, for travel expenses - 15000 rubles;
2. Brought to the cashier by N.V. Petrov. the balance of the unused accountable amount - 500 rubles. (receipt order No. 42);
3. Received from AS Zimin. RUB 12000 for the sale of products of its own production (receipt No. 43);
4. Previously deposited salary of N.N. Nikolaeva was issued. - 3000 rubles. (cash outflow order No. 61);
5. Issued from the cash desk to GP Alekseev. for travel expenses - 15000 rubles. (cash outflow order No. 62);
6. Issued by G. P. Borisova under the report - 12000 rubles. (cash outflow order No. 63).
Additional Information
Task 2From the cash desk of the organization issued to the employee for travel expenses 14 rubles. According to the advance report submitted by the employee for the return from a business trip and the advance report approved by the head of the organization, travel expenses amounted to 000 rubles. The balance in the amount of 12 rubles. entered by the employee into the organization's cash desk.
Draw up accounting entries.
Task 3
The organization purchased the machine for 59 rubles, including VAT - 000 rubles. To deliver the machine, the organization used the services of a transport organization. Delivery cost - 9000 rubles. (including VAT - 4720 rubles). The machine is put into operation. The invoices of the machine supplier and the transport organization have been paid. The machine was put into operation.
Determine: 1) the actual cost of the machine put into operation; 2) the amount of VAT deductible; 3) make accounting entries.
Task 4
The initial cost of an intangible asset for industrial purposes is 12 rubles. The useful life is 000 years. Depreciation is charged on a straight-line basis and is accounted for by accumulating the corresponding amounts.
Calculate the monthly depreciation charge and write the accounting entry.
Task 5
The organization purchased the raw materials needed for the production of products. The cost of raw materials according to the supplier's documents is 159 rubles. (including VAT - RUB 300). The cost of delivery of raw materials according to the documents of the transport company is 24 rubles. (including VAT - 300 rubles). The raw materials are entered into the warehouse. Supplier and shipping company bills have been paid. According to the accounting policy of the enterprise, the actual cost of materials is formed on account 14 "Materials".
Determine the amount of VAT to be deductible. Draw up accounting entries.
Task 6
Accrued wages in the amount of 122 rubles. the following categories of workers: employees of the main production - 200 rubles; employees of auxiliary production - 67 rubles; management personnel - 500 34 rubles. Accrued dividends to shareholders - employees of the organization in the amount of 300 rubles. Accrued vacation pay to the employee at the expense of the roar created earlier to pay for vacations - 20 rubles Personal income tax withheld in the amount of 400 rubles. Salaries and dividends are paid from the organization's cash desk.
Draw up accounting entries for the amounts of accrued wages and dividends.
Determine the amount of funds issued to employees from the organization's cash desk.
Task 7
Revealed a shortage of materials in the warehouse in the amount of 4000 rubles. The market value of the missing materials is RUB 5000. From the warehouse employee (financially responsible person) the market value of the materials was collected (deducted from wages).
Draw up accounting entries
Task 8
In the reporting period, the organization surrounded products worth 23 rubles. (including VAT –600 rubles). The cost of the shipped products is 3600 rubles. The costs of packaging products in the warehouse of the organization - 16 rubles.
Determine the profit from the sale of the product. Draw up accounting entries.
Task 9
The retail trade organization purchased goods for the amount of 236 rubles. (including VAT - 000 rubles). According to the accounting policy of the organization, the purchased goods are valued at their sales value. The selling price of a consignment of goods is determined in the amount of 36 rubles.
The item was paid for to the supplier.
Determine the amount of the trade margin.
Draw up accounting entries.
Task 10
In the reporting period, the organization sold finished products in the amount of 271 rubles. (including VAT - RUB 400). Ownership of the shipped products passes to customers at the time of shipment. The cost of the shipped products is 41 rubles. Selling expenses amounted to RUB 400. At the end of the reporting period, the organization's settlement account received proceeds in payment for the shipped products in the amount of 160 rubles.
Determine the financial result from the sale of products. Draw up accounting entries.
