Accounting in credit institutions
Replenishment date: 19.08.2020
Content: Accounting in credit organizations.docx (15.35 КБ)
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Description
Testing in the discipline "Accounting in credit institutions"
1. Who is responsible for the organization of accounting and compliance with the legislation of the Russian Federation when performing banking operations:
A) the head of a credit institution
B) chief accountant
C) the head of the internal control service
2. Without the signature of which official, settlement and cash documents are considered invalid and not subject to execution:
A) chief accountant
B) supervising employee
C) financial director
D) the head of the internal control service
3. How is the procedure and frequency of printing out analytical and synthetic accounting documents approved?
A) by order of the head
B) by order as part of the accounting policy
C) By order of the chief accountant
4. What should not be in the daily balance at the end of the day:
A) balances on paired accounts
B) account balances without specifying account signs
C) balances on transit accounts
5. In which document are entries on the opening and closing of personal accounts made:
A) register of open accounts
B) a statement of the balances of the attracted (placed) funds
C) open account registration book
6. What is needed to identify errors in daily reporting and to eliminate them
A) make corrections
B) reprint materials of analytical and synthetic accounting
B) make corrective postings
7. In the Chart of Accounts of the credit institution's accounting, the balance accounts of the second order are defined:
A) as soon as active or as soon as passive
B) as active or passive or paired
C) as soon as active or as soon as passive or without an account sign
D) as soon as active or as soon as passive or transit
8. Records on the opening and closing of personal accounts are made:
A) to the register of open accounts
B) in the list of balances of attracted (placed) funds
C) to the register of open accounts
D) To the legal dossier
9. One of the tasks of accounting in a credit institution is:
A) identification of shortcomings in work
B) making a profit at minimal cost
C) distribution of duties of officials
D) the use of accounting for making management decisions
10. In depository accounting, active accounts reflect
A) on active accounts of the fourth section of chapter A
B) on passive accounts of the fourth section of chapter B
B) on active accounts of the sixth section of chapter A
D) on passive accounts of the sixth section of chapter A
11. The banking system of the Russian Federation does not include:
a) Bank of Russia
b) credit institutions
c) foreign banks
d) branches of foreign banks
12. Specify transactions other than banking transactions:
a) attracting funds from legal entities and individuals in deposits
b) placement of attracted funds on its own behalf and at its own expense
c) opening and maintaining bank accounts of individuals and legal entities
d) commercial activities
13. Operations on the current account may be suspended:
a) bank
b) client's partner
c) administrative authorities
d) court
1. Who is responsible for the organization of accounting and compliance with the legislation of the Russian Federation when performing banking operations:
A) the head of a credit institution
B) chief accountant
C) the head of the internal control service
2. Without the signature of which official, settlement and cash documents are considered invalid and not subject to execution:
A) chief accountant
B) supervising employee
C) financial director
D) the head of the internal control service
3. How is the procedure and frequency of printing out analytical and synthetic accounting documents approved?
A) by order of the head
B) by order as part of the accounting policy
C) By order of the chief accountant
4. What should not be in the daily balance at the end of the day:
A) balances on paired accounts
B) account balances without specifying account signs
C) balances on transit accounts
5. In which document are entries on the opening and closing of personal accounts made:
A) register of open accounts
B) a statement of the balances of the attracted (placed) funds
C) open account registration book
6. What is needed to identify errors in daily reporting and to eliminate them
A) make corrections
B) reprint materials of analytical and synthetic accounting
B) make corrective postings
7. In the Chart of Accounts of the credit institution's accounting, the balance accounts of the second order are defined:
A) as soon as active or as soon as passive
B) as active or passive or paired
C) as soon as active or as soon as passive or without an account sign
D) as soon as active or as soon as passive or transit
8. Records on the opening and closing of personal accounts are made:
A) to the register of open accounts
B) in the list of balances of attracted (placed) funds
C) to the register of open accounts
D) To the legal dossier
9. One of the tasks of accounting in a credit institution is:
A) identification of shortcomings in work
B) making a profit at minimal cost
C) distribution of duties of officials
D) the use of accounting for making management decisions
10. In depository accounting, active accounts reflect
A) on active accounts of the fourth section of chapter A
B) on passive accounts of the fourth section of chapter B
B) on active accounts of the sixth section of chapter A
D) on passive accounts of the sixth section of chapter A
11. The banking system of the Russian Federation does not include:
a) Bank of Russia
b) credit institutions
c) foreign banks
d) branches of foreign banks
12. Specify transactions other than banking transactions:
a) attracting funds from legal entities and individuals in deposits
b) placement of attracted funds on its own behalf and at its own expense
c) opening and maintaining bank accounts of individuals and legal entities
d) commercial activities
13. Operations on the current account may be suspended:
a) bank
b) client's partner
c) administrative authorities
d) court
