State MPEI tasks new 2014
Replenishment date: 27.05.2014
Content: 40527213438790.doc (143 KB)
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Description
Sample tasks
When a student illuminates the solution to a problem, an integrated approach to the answer is assumed, i.e. presentation of not only the solution algorithm itself, but also the theoretical aspects of the issue under consideration.
Task 1.
A statutory audit is conducted, during which the situation of the relationship between the two parties is considered: a closed joint-stock company and one of the shareholders - a legal entity that owns 10% of the shares of this joint-stock company.
The following situation is investigated. In a closed joint-stock company at the beginning of the reporting year, fixed assets were revalued. In the course of it, fixed assets were revalued. Their initial cost is 4000 thousand rubles, the revaluation coefficient is 1,6; depreciation at the time of revaluation 20%. The revaluation increase was aimed at increasing the authorized capital by issuing additional shares with a par value of 1000 rubles. per share. All additional share issue was transferred to the shareholder holding 10% of the shares. On the date of the audit, the shareholder sold, with the consent of the shareholders, the additional shares due to him at a price of 1100 rubles. per share to an outside legal entity.
The task
1. Recommend the most optimal accounting records for the given operation of the company.
2. Recommend the most optimal accounting records from a shareholder - a legal entity that owns 10% of the shares of this joint stock company.
3. State the tax consequences of this transaction.
Task 2.
During a random check of operations for the accounting of inventories and their release into production, the auditor discovered the following violations:
Type of errors / distortions qty
total amount of documents, thousand rubles
Mandatory details are missing in primary documents 14 4,2
There are no documents justifying the transaction 6 1,3
Arithmetic error in document taxation 18 8,4
Error in attribution to cost item 32 20,6
Documents not reflected in the consolidated registers 9 0,7
Total 79 35,2
In total, documents and positions of consolidated ledgers were checked 800 1640
Note. The highlighted errors were found in documents and records separately, the combination of two or more errors in one operation was not revealed. To assess the magnitude of the error of the general population, the audit firm adopted the following methodology: the estimated value of the error in monetary measurement is found as the share of turnover for this type of transactions, corresponding to the share of incorrectly recorded transactions in the sample. The auditor recognizes a deviation exceeding 3 ... 5% of the total turnover for the release of materials into production as significant for this article of reporting.
The check was carried out by random selection from the general population of primary documents (requirements, limit fence cards, etc.), covering all months of the reporting period and all operations for the release of materials into production. The total number of documents in the general population according to the accounting data is 12000 units, the total turnover for the reporting period is 21450 thousand rubles.
The task:
1. Determine the predicted error value for the section being checked, its materiality and impact on the reporting indicators.
2. Based on the data of selective observation, clarify the assessment of inherent risk and risk of controls for this section of accounting, if initially the risks were assessed as medium.
Objective 3.
In the course of the audit, it was found out that on the balance sheet of the organization there were fixed assets purchased for 354 rubles. (including 000 VAT). Its useful life is 54 years. Amount of accrued depreciation - 000 rubles. The organization transferred this property as a contribution under a joint venture agreement. Under the terms of the agreement, the organization is not entrusted with the conduct of common affairs. The contribution was accounted for as part of financial investments at the value of the property, at which it was estimated by the parties to the agreement - 4 rubles.
The transfer of fixed assets was formalized by an act of writing off the object of fixed assets: Form No. OS-4, approved by the Resolution of the State Statistics Committee of Russia dated January 21.01.2003, 7 No. XNUMX.
When passing
When a student illuminates the solution to a problem, an integrated approach to the answer is assumed, i.e. presentation of not only the solution algorithm itself, but also the theoretical aspects of the issue under consideration.
Task 1.
A statutory audit is conducted, during which the situation of the relationship between the two parties is considered: a closed joint-stock company and one of the shareholders - a legal entity that owns 10% of the shares of this joint-stock company.
The following situation is investigated. In a closed joint-stock company at the beginning of the reporting year, fixed assets were revalued. In the course of it, fixed assets were revalued. Their initial cost is 4000 thousand rubles, the revaluation coefficient is 1,6; depreciation at the time of revaluation 20%. The revaluation increase was aimed at increasing the authorized capital by issuing additional shares with a par value of 1000 rubles. per share. All additional share issue was transferred to the shareholder holding 10% of the shares. On the date of the audit, the shareholder sold, with the consent of the shareholders, the additional shares due to him at a price of 1100 rubles. per share to an outside legal entity.
The task
1. Recommend the most optimal accounting records for the given operation of the company.
2. Recommend the most optimal accounting records from a shareholder - a legal entity that owns 10% of the shares of this joint stock company.
3. State the tax consequences of this transaction.
Task 2.
During a random check of operations for the accounting of inventories and their release into production, the auditor discovered the following violations:
Type of errors / distortions qty
total amount of documents, thousand rubles
Mandatory details are missing in primary documents 14 4,2
There are no documents justifying the transaction 6 1,3
Arithmetic error in document taxation 18 8,4
Error in attribution to cost item 32 20,6
Documents not reflected in the consolidated registers 9 0,7
Total 79 35,2
In total, documents and positions of consolidated ledgers were checked 800 1640
Note. The highlighted errors were found in documents and records separately, the combination of two or more errors in one operation was not revealed. To assess the magnitude of the error of the general population, the audit firm adopted the following methodology: the estimated value of the error in monetary measurement is found as the share of turnover for this type of transactions, corresponding to the share of incorrectly recorded transactions in the sample. The auditor recognizes a deviation exceeding 3 ... 5% of the total turnover for the release of materials into production as significant for this article of reporting.
The check was carried out by random selection from the general population of primary documents (requirements, limit fence cards, etc.), covering all months of the reporting period and all operations for the release of materials into production. The total number of documents in the general population according to the accounting data is 12000 units, the total turnover for the reporting period is 21450 thousand rubles.
The task:
1. Determine the predicted error value for the section being checked, its materiality and impact on the reporting indicators.
2. Based on the data of selective observation, clarify the assessment of inherent risk and risk of controls for this section of accounting, if initially the risks were assessed as medium.
Objective 3.
In the course of the audit, it was found out that on the balance sheet of the organization there were fixed assets purchased for 354 rubles. (including 000 VAT). Its useful life is 54 years. Amount of accrued depreciation - 000 rubles. The organization transferred this property as a contribution under a joint venture agreement. Under the terms of the agreement, the organization is not entrusted with the conduct of common affairs. The contribution was accounted for as part of financial investments at the value of the property, at which it was estimated by the parties to the agreement - 4 rubles.
The transfer of fixed assets was formalized by an act of writing off the object of fixed assets: Form No. OS-4, approved by the Resolution of the State Statistics Committee of Russia dated January 21.01.2003, 7 No. XNUMX.
When passing
Additional Information
Task 4. In 2012, a citizen received the following types of income in the organization where he works:
• Salary in the amount of 250 rubles.
• Material benefit from savings for using the loan in the amount of 15 rubles;
• Gift (computer) worth 38 rubles.
Has no children. Worked for all months.
The task:
Reflect business transactions on accounting entries and determine the amount of personal income tax to be paid to the budget for 2013.
Task 5.
CJSC "Rost" is constructing a workshop building by a contract method. Based on the construction results, the contractor's invoices were submitted for the amount of RUB 3, incl. VAT 600%. The company paid 000 rubles for information and advice on construction, incl. VAT 18%. A registration fee of 12 rubles was charged and paid for registration of ownership of the shop building. The workshop building was put into operation. The settlement was made with the contractor.
Task: Reflect business transactions on accounting entries and determine the cost of a workshop building.
Task 6.
OJSC "Vector" builds a garage in an economic way. At the same time, construction materials were purchased and used - 240 rubles. incl. VAT 000%; accrued wages for construction - 18 rubles. with the accrual of taxes to off-budget funds; accrued depreciation on equipment used in construction - 150 rubles; expenses for consumed electricity - 000 1 rubles. incl. VAT 800%. The garage is accepted for use.
Assignment: Reflect business transactions on the accounting entries and determine the cost of the garage, taken into operation.
Task 7.
The company produces and sells one type of product. Its activities are characterized by the following data: proceeds from sales - 81 rubles; variable costs - 000 rubles; fixed costs - 55 rubles; profit - 000 rubles; volume of manufactured products - 20 pcs .; unit price of a drink - 000 rubles.
Find the break-even point in units. products. Explain the meaning of the indicator.
Task 8.
Analyze the separate impact of changes in the average annual cost of non-current and current assets on the change in the profitability of all assets.
Initial information for factor analysis:
Indicator Previous year Reporting year
Net profit, thousand rubles 8 600 7 500
Average annual cost of non-current assets, thousand rubles 4 400 59 800
Average annual value of current assets, thousand rubles 33 600 30 700
Task 9.
The company uses 300 units of material per month, the cost of each order is 100 thousand rubles, the cost of storing each unit of material is 9 thousand rubles. Determine the optimal order size.
Task 10.
Analyze the influence of factors on the change in the effective indicator - the total cost of goods sold, using the following table:
Product type Products manufactured, pcs. - q Unit cost, rub. - z
Previous year Fiscal year Previous year Fiscal year
A 25 27 320 340
B 40 40 150 200
C 20 12 140 180