Final exam RFEI Beginning of accounting 50 c.

Replenishment date: 13.06.2013
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Description
Final exam RFEI "Fundamentals of Accounting".
Answers to 50 questions are given, in the form of a table.
A separate file contains all the questions.
Questions for comparison:

1. Shoe factory "Athlete" is engaged in sewing sports shoes. For the past month, the accountant has accrued wages to employees, the total amount of which was 600 rubles. And, as expected, he calculated insurance contributions to the Pension Fund, Social Insurance Fund, Compulsory Health Insurance Funds, as well as insurance contributions for compulsory accidents at work and occupational diseases (rate 000%). What amount of salary charges (insurance premiums) and in which line of the balance will the accountant reflect, assuming that the balance must be filled in on the same day?
A) 208 800 rubles, "Provisions for contingent liabilities"
B) the balance line will not be filled in, this operation will be reflected only after the salary is paid
C) 208 800 rubles, "Accounts payable"
D) 204 rubles, "Accounts Payable"

2. This week, a fire broke out at the Printing House, which damaged the premises and printing equipment. However, it turned out that the printing house had money to restore it. Which line of the balance sheet of the printing house reflects the amount of money that can be spent on its repair?
A) "Reserve capital", since this line of the balance sheet records the money reserved for unforeseen situations
B) "Stocks", as this line reflects the amount of the reserve created in case of emergency
C) "Profitable investment in material assets", as the printing house will generate income
D) "Authorized capital", as these funds are intended for emergency situations.

...

50. An accountant for Monica received a bank statement for April 10, 2011. Arriving at the organization, he decided to check whether the operator made all the entries in the statement correctly. To do this, he took the extract, the documents attached to it and began to check. During this day, the following operations took place on the current account: cash was withdrawn for salary (834000 rubles), payment was received from buyers for the goods (21350 rubles), money was deposited into the account (4700 rubles), and telephone services were paid (7100 rubles) ... Help the accountant calculate how much money should remain in the organization's account, given that the opening balance was equal to 1200000 rubles?
A) 384950 rubles
B) 363600 XNUMX rubles
B) 1200000 rubles
D) 366000 rubles
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