MMA / Accounting (Financial) reporting

Question 7

Turnover statements for synthetic accounts are used:

a. in order to check the correctness of entries in the accounts of accounting

b. for the implementation of control measures for the safety of the property of the organization

c. for reconciliation of data from analytical and synthetic accounts

d. to obtain detailed information on the movement of property and liabilities of the organization

e. to obtain general information about the property and obligations of the organization



Question 8





Passive accounts are:

a. Reserve capital

b. depreciation of fixed assets

c. authorized capital

d. primary production

e. materials



Question 9





In accounting, there are the following ways to correct errors in accounting entries:

a. additional entries method

b. red side method

c. black side method

d. reverse accounting method

e. contra-supplementation method



Question 10





According to the place of compilation, primary accounting documents are divided into

a. straight

b. indirect

c. external

d. internal

e. remote



Question 11

By appointment, primary accounting documents are divided into:

a. primary

b. acquittal

c. administrative

d. combined

e. secondary

Question 12

Mandatory details of primary accounting documents include:

a. name of the organization on behalf of which the document is drawn up

b. Date of preparation

c. name and code of the form

d. number of the order for the organization on the appointment of persons entitled to sign financial and economic documents

e. signatures of persons responsible for compiling the accounting document

Question 13

The chief accountant of the organization is responsible for:

a. control over the movement of property and fulfillment of obligations

b. the level of professional training of employees of the accounting service

c. compliance of ongoing business operations with the legislation of the Russian Federation

d. for the organization of accounting in the organization

Question 14

Entries in the cash book are maintained:

a. in one copy

b. in duplicate

c. in three copies

d. carbon copy

Question 15





The funds were transferred to collectors for delivery to the bank and credited to the settlement account of the organization:

a. Dt 57 – Kt 50

b. Dt 51 – Kt 57

c. Room 57 - Room 51

d. Dt 55 – Kt 50




Question 16





Cash on hand can be kept:

a. in the amount of the limit set by the head of the organization

b. in the amount of the limit established by the chief accountant of the organization

c. in unlimited quantity

d. in an amount not exceeding the amount set by the bank



Question 17





Repayment of receivables in cash from legal entities and individuals will be reflected in the entries:

a. Dt 50 – Kt 76

b. Dt 50 – Kt 60

c. Room 50 - Room 51


d. Dt 50 – Kt 79



Question 18

The object of intangible assets is transferred to another legal entity as a contribution to the authorized capital, which is reflected in the accounting accounts as follows:

a. Dt 75 – Kt 04

b. Dt 04 – Kt 58

c. Room 80 - Room 04

d. Dt 58 – Kt 04

Question 19





The revaluation of an asset in the event of a markdown is reflected in the accounting accounts with the following entries:

a. Dt 84 – Kt 01

b. Dt 01 – Kt 84

c. Room 84 - Room 99

d. Dt 02 – Kt 84



Question 20





Depreciation has been accrued on the fixed assets of the main production, this operation is reflected in the accounting accounts by the entry:

a. Dt 02 – Kt 25

b. Dt 20 – Kt 02

c. Room 26 - Room 02


d. Dt 02 – Kt 20




References
Question 1





The subject of accounting is:

a. circulation of property of the organization

b. circulation of property and capital of the organization

c. economic activity of organizations at all stages of capital circulation

d. organization's obligation cycle

e. circulation of reserves of the organization



Question 2





The following types of meters are used to characterize and measure business processes:

a. cash and natural

b. monetary

c. labor and money

d. natural and labor

e. natural; labor and money



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