Exam assignments in Finance and Credit FR 96 (6)
Replenishment date: 13.10.2011
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Exam tasks in the discipline "Finance and credit" FR 96 (6)
Task 1 The organization on March 1 of the current year acquired shares of an open joint-stock company with a nominal value of 20 million rubles. with the condition of their payment under the contract in installments.
The first payment must be made within five banking days after the transfer of shares in the amount of 3 million rubles, the remaining 17 million rubles. will be canceled after the next 5 days of the transfer of shares into the ownership of the new enterprise - shareholder in goods, the acquisition cost of which is 13 million rubles. without VAT. The brokerage company was paid 7000 rubles for intermediary services. without VAT.
Determine the initial cost of the acquired shares, reflect on the accounts of the accounting transactions on the occurrence and repayment of the debt of the enterprise-shareholder in the process of acquiring shares, calculate the result of this operation, set the amount on which the dividends due to this enterprise will be accrued (income tax rate - 24% in all questions of this assignment).
Task 2
The organization acquired under a cession agreement from Etalon LLC the rights of claim for outstanding receivables to the Zvezda LLC organization, which arose as a result of the intention to exchange materials for Etalon LLC finished products for 260000 rubles.
The supplier shipped finished products in the amount of 601800 rubles, including VAT - 91800 rubles. The actual production cost of the shipped products amounted to 400000 rubles, sales costs - 10000 rubles. By the established date of exchange (the time of shipment), the buyer did not deliver the materials specified in the contract.
The assignee (organization - the acquirer of the debt) supplied the assignor (LLC Etalon) with the materials he required, which are finished products for him, with an actual production cost of 200000 rubles. and the amount of expenses for the sale of 7000 rubles. For tax purposes, the assignee recognizes its income as the product is shipped.
Reflect these facts of economic activity on the accounts of the assignor and the assignee. Calculate the operating loss from the assignment of claims from the assignor and the operating profit from the assignee.
Task 3
The organization on December 1 of the previous year acquired debt securities (bank bill) with a par value of 200000 rubles. for 150000 rubles. with a maturity date of November 30 of the following year with a circulation period of the bill of exchange of 12 months. In accordance with the accounting policy, additional income in the form of a discount is attributed to other income.
At the end of the third quarter of the current year, calculate the amount of the discount on the bank bill for the fourth quarter, make the necessary accounting entries, having previously determined the moment of recognition of income for accounting purposes.
Question number 4
LLC "Quartz" is a participant in the authorized capital of LLC "Yantar", which in August of this year announced the payment of income from participation following the results of the first half of the year.
LLC "Quartz" on the basis of the general meeting of participants is due 300000 rubles. The payment is made in September with withholding tax on income (profit) at the rate of 9% by the tax agent. Dividends were paid in materials at a book value of 273000 rubles, including VAT - 41644 rubles. In addition to dividends, LLC "Quartz" received profit from the sale of products: in August - 500000 rubles, in September - 450000 rubles.
Determine the amount of tax on dividends withheld at the source of income, notional expense (income) for income tax in September, permanent differences, permanent tax asset.
Reflect the facts of economic activity on the accounting accounts, including transactions of repayment of a permanent tax asset and adjustments of debt to the budget for current income tax.
Task 1 The organization on March 1 of the current year acquired shares of an open joint-stock company with a nominal value of 20 million rubles. with the condition of their payment under the contract in installments.
The first payment must be made within five banking days after the transfer of shares in the amount of 3 million rubles, the remaining 17 million rubles. will be canceled after the next 5 days of the transfer of shares into the ownership of the new enterprise - shareholder in goods, the acquisition cost of which is 13 million rubles. without VAT. The brokerage company was paid 7000 rubles for intermediary services. without VAT.
Determine the initial cost of the acquired shares, reflect on the accounts of the accounting transactions on the occurrence and repayment of the debt of the enterprise-shareholder in the process of acquiring shares, calculate the result of this operation, set the amount on which the dividends due to this enterprise will be accrued (income tax rate - 24% in all questions of this assignment).
Task 2
The organization acquired under a cession agreement from Etalon LLC the rights of claim for outstanding receivables to the Zvezda LLC organization, which arose as a result of the intention to exchange materials for Etalon LLC finished products for 260000 rubles.
The supplier shipped finished products in the amount of 601800 rubles, including VAT - 91800 rubles. The actual production cost of the shipped products amounted to 400000 rubles, sales costs - 10000 rubles. By the established date of exchange (the time of shipment), the buyer did not deliver the materials specified in the contract.
The assignee (organization - the acquirer of the debt) supplied the assignor (LLC Etalon) with the materials he required, which are finished products for him, with an actual production cost of 200000 rubles. and the amount of expenses for the sale of 7000 rubles. For tax purposes, the assignee recognizes its income as the product is shipped.
Reflect these facts of economic activity on the accounts of the assignor and the assignee. Calculate the operating loss from the assignment of claims from the assignor and the operating profit from the assignee.
Task 3
The organization on December 1 of the previous year acquired debt securities (bank bill) with a par value of 200000 rubles. for 150000 rubles. with a maturity date of November 30 of the following year with a circulation period of the bill of exchange of 12 months. In accordance with the accounting policy, additional income in the form of a discount is attributed to other income.
At the end of the third quarter of the current year, calculate the amount of the discount on the bank bill for the fourth quarter, make the necessary accounting entries, having previously determined the moment of recognition of income for accounting purposes.
Question number 4
LLC "Quartz" is a participant in the authorized capital of LLC "Yantar", which in August of this year announced the payment of income from participation following the results of the first half of the year.
LLC "Quartz" on the basis of the general meeting of participants is due 300000 rubles. The payment is made in September with withholding tax on income (profit) at the rate of 9% by the tax agent. Dividends were paid in materials at a book value of 273000 rubles, including VAT - 41644 rubles. In addition to dividends, LLC "Quartz" received profit from the sale of products: in August - 500000 rubles, in September - 450000 rubles.
Determine the amount of tax on dividends withheld at the source of income, notional expense (income) for income tax in September, permanent differences, permanent tax asset.
Reflect the facts of economic activity on the accounting accounts, including transactions of repayment of a permanent tax asset and adjustments of debt to the budget for current income tax.