Practical accounting MPEI

Task 1
Based on the given data:
1. Compile the company's cash report for April 19, 2002.
2. Draw up accounting entries for the above operations.

The cash balance as of April 10, 2002 at CJSC Strela is 25 rubles. 30 kop.
During the day, the following operations were performed:
1. Received in the bank from the current account by check E 518440 funds for the payment of wages in the amount of 110000 rubles, for the payment of the deposited salary of Degtyareva T.V. -2800 rubles, for household needs - 10 rubles, for travel expenses - 000 rubles. (receipt order 15000);
2. The balance of the unused accountable amount - 520 rubles 80 (receipt order No. 96) was entered into the cash desk by I. D. Nosov.
3. Received from Korneev A.E. 1200 rub. 50 kop. for the sale of products of own production (receipt order 97);
4. The wages of workers and employees in the amount of 100 rubles were issued from the cash desk of the enterprise. according to statements from No. 000 (expenditure order 3);
5. The previously deposited wages of Degtyareva T.V. - 2800 rubles. (expenditure order No. 131);
6. Issued from the cash desk to Khvostov T.P. for travel expenses - 15000 rubles. (expenditure order No. 132).
7. Issued to Ermakov S.I. under the report - 10000 rubles. (expenditure order No. 133).


CASH FOR ___________________________2002 Page __________








number
OF THE DOCUMENT FROM WHOM IT IS RECEIVED OR TO WHOM IT ISSUED CORRESPONDING ACCOUNT NO. INCOME EXPENSE
Rub. Cop. Rub. Cop.




















Total for the day
Balance at the end of the day

Incl. for salary


Cashier __________________________________

I also checked the documents in the amount of ___________________________________________
Receipt and _________________________ expenses received ____________________

Accountant ____________________________




Task 2

Based on the given data, create:
1. Journal-order No. 2 and statement No. 2 for March 2002;
2. Compile the accounting entries for March.

1. The balance of funds on the current account as of March 1, 2002 was 28000 rubles;
2. On March 1, 50500 rubles were received on the current account. for products sold
3. On March 6, 13735 rubles were received from the current account to the cash desk of the enterprise. for the payment of wages;
4. On March 6, transfers were made:
• personal income tax - 2085 rubles.
• to the Federal budget (pension fund) -28% -4430 rubles.
• to the social insurance fund - 633 rubles.
• to the obligatory medical insurance fund - 570 rubles.
5. On March 9, deposited wages - 3000 rubles were deposited to the current account from the cash desk;
6. On March 10, funds for sold products of 13000 rubles were received on the current account.
7. March 20 listed:
• value added tax to the budget - 3917 rubles.
• income tax - 2500 rubles.
• advance payment for materials - 25000 rubles.
• dividends to shareholders - 8000 rubles.
eight . On March 8, penalties for late payment were received on the current account - 21 rubles.




Journal - order No. 2 for ______________ 200___
On the credit of account 51 "Settlement account" in the debit of accounts

Дата выписки 50 60 68 69 75 Итого








Total:

Statement No. 2
On the debit of account 51 "Settlement account" on the credit of accounts
From-to at the beginning of the month _28000__________________

Дата выписки 50 62 90-1 91-1 ИТОГО





TOTAL:

From to