ACCOUNTING test

Task 1
Question 1. What are the challenges facing accounting?
1) Formation of complete and reliable information about the activities of the organization and its property status, which is necessary for both internal users of financial statements and external ones.
2) Provision of information necessary for internal and external users of accounting reports to monitor the organization's compliance with the legislation of the Russian Federation in its business operations, for their expediency; the presence and movement of property and obligations; use of material, labor and financial resources in accordance with the approved norms, standards and estimates.
3) Timely prevention of the appearance of negative phenomena in the financial and economic activities of organizations, identification and mobilization of intra-economic reserves and forecasting the results of the organization's work for the current period and for the future.
4) Promoting competition in the market in order to maximize profits.
5) All of the above.
Question 2. Who is responsible for the organization of accounting, compliance with the law when performing business operations?
1) Founders.
2) Leader.
3) Accountant.
4) Investor.
5) Financial Director.
Question 3. Who does the accounting for the organization.
1) Accounting, headed by the chief accountant.
2) A specialized organization on behalf of the head.
3) Accounting, headed by the chief accountant, chief accountant, a specialized organization on behalf of the head.
4) Chief accountant of the organization.
5) All of the above.
Question 4. Who appoints the chief accountant in the organization?
1) The head of the organization.
2) Founders.
3) Investors.
4) Ministry of Finance.
5) Tax office.
Question 5. What is the chief accountant responsible for?
1) For the formation of the accounting policy of the organization.
2) For compliance with regulatory documents.
3) For compliance with uniform legal and methodological principles of accounting.
4) For the correct registration of business transactions.
5) All of the above.
Task 2
Question 1. What is a chart of accounts?
1) A document grouped according to economically homogeneous characteristics.
2) In the list of accounting accounts, their codes are grouped according to their economic character.
3) A list of analytical and synthetic accounts required for accounting. Drawing up reports of obtaining information for the operational management and management of the organization's activities.
4) A single normative document, which provides a systematized list of synthetic accounting accounts and their codes.
5) There is no right answer.
Question 2. Give a definition of accounting policies.
1) This is a set of methods and methods of accounting.
2) These are the methods of organizing workflow, inventory and methods of using accounting.
3) This is the application of the system of accounting registers and the procedure for filling them out.
4) This is a set of accounting methods - primary observation, cost measurement of the current grouping and the final generalization of the facts of economic activity.
5) This is the primary observation method.
Question 3. In what cases is it allowed to change the accounting policy of the enterprise?
1) Changes in the legislation of the Russian Federation.
2) Changes in regulations affecting the formulation of accounting.
3) When the organization develops new methods of accounting, the use of which will allow to more reliably reflect the facts of economic activity or reduce the labor intensity of the accounting process.
4) With a significant change in the conditions of the organization.
5) All of the above.
Question 4. Who approves the accounting policy of the organization?
1) The founder.
2) Chief accountant.
3) Leader.
4) Chief Financial Officer.
5) Commercial Director.
Question 5. For what period of time is the organization's accounting policy adopted?
1) P