Features of accounting in trade 2010 (100 questions)
Replenishment date: 24.09.2012
Content: 20924234315527.zip (337.35 KB)
️Automatic issue of goods ✔️
️Automatic issue of goods ✔️
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Description
Task 1
Question 1. What should a trade organization do in a situation when it receives goods that are not provided for by the terms of the contract?
1) return the goods to the supplier;
2) return the goods to the supplier or accept them for safekeeping, if the received goods are not perishable;
3) sell the goods at a price that, in comparable circumstances, is usually applied to similar goods, notifying the supplier of this;
4) take into account such goods on off-balance sheet account 002 "Goods and material values accepted for safekeeping" and notify the supplier;
5) all answers are correct.
Question 2. In trade, documents for the shipment and sale of goods are divided into the following groups:
1) commercial (commodity);
2) settlement and transport;
3) commercial (commodity), settlement and transport;
4) commercial (commodity), settlement, transport and pretensions;
5) transportation and claims.
Question 3. Recognition of the sale (revenue) of goods "upon payment" is recognized:
1) invoicing the buyer;
2) crediting the settlement funds to the settlement account of the trade organization or to the cashier;
3) receiving prepayment from the buyer;
4) issuing an invoice to the buyer or receiving a guarantee from him about the payment of the goods shipped to him and accepted for accounting by the trading company to the off-balance sheet account 008 "Security for obligations and payments received".
5) all answers are correct.
Question 4. Is it allowed to enter in the inventory lists information about the remains of goods from the words of the materially responsible persons or according to the accounting data without checking their actual availability?
1) from the words of the materially responsible person, it is impossible to enter information about the remains of goods in the inventory lists, since the organization has entered into an agreement on full material liability with each of them. At the same time, it is possible to reflect in the indicated inventories the balances of goods confirmed by accounting data (without checking their actual availability). This provision is valid provided that the accountant who prepared such information has a certificate of a professional accountant;
2) according to the materially responsible person, it is allowed to enter information on the remains of goods in the inventory lists, provided that this person has no criminal record;
3) the specified procedure may take place if, according to the results of testing the business qualities of a materially responsible linden, the inventory commission has established his high professional qualities;
4) no;
5) answers 1) and 3).
Question 5. In what account is the net profit of previous years recorded?
1) on the account "Retained earnings (uncovered loss)";
2) on the Sales account;
3) on the Profit and Loss account;
4) on all accounts;
5) there is no correct answer.
Task 2
Question 1. When posting goods received from a supplier, the trade organization revealed its shortage. How to reflect this fact in the accounting of this organization?
1) debit of account 60 "Settlements with suppliers and contractors", subaccount "Settlements for claims". Account credit 94 "Shortages and losses from damage to value";
2) debit of account 60 "Settlements with suppliers and contractors", subaccount "Settlements for claims". Credit of account 41 "Goods", sub-account 1 "Goods in warehouses";
3) debit account 76 "Settlements with different debtors and creditors", sub-account 2 "Settlements on claims". Credit account 94 "Shortages and losses from damage to valuables";
4) debit of account 76 "Settlements with different debtors and creditors", subaccount 2 "Settlements for claims". Credit account 60 "Settlements with suppliers and contractors";
5) there is no correct answer.
Question 2. Who should seal and seal the book of the cashier-operator?
1) chief accountant;
2) a cashier-operator;
3) an employee of the state inspection;
4) the head and chief accountant of the trade organization;
5) chief accountant and cashier-operator.
Question 3. Payment of insurance premiums or advance payments is carried out:
1) separate payment orders;
2)
Question 1. What should a trade organization do in a situation when it receives goods that are not provided for by the terms of the contract?
1) return the goods to the supplier;
2) return the goods to the supplier or accept them for safekeeping, if the received goods are not perishable;
3) sell the goods at a price that, in comparable circumstances, is usually applied to similar goods, notifying the supplier of this;
4) take into account such goods on off-balance sheet account 002 "Goods and material values accepted for safekeeping" and notify the supplier;
5) all answers are correct.
Question 2. In trade, documents for the shipment and sale of goods are divided into the following groups:
1) commercial (commodity);
2) settlement and transport;
3) commercial (commodity), settlement and transport;
4) commercial (commodity), settlement, transport and pretensions;
5) transportation and claims.
Question 3. Recognition of the sale (revenue) of goods "upon payment" is recognized:
1) invoicing the buyer;
2) crediting the settlement funds to the settlement account of the trade organization or to the cashier;
3) receiving prepayment from the buyer;
4) issuing an invoice to the buyer or receiving a guarantee from him about the payment of the goods shipped to him and accepted for accounting by the trading company to the off-balance sheet account 008 "Security for obligations and payments received".
5) all answers are correct.
Question 4. Is it allowed to enter in the inventory lists information about the remains of goods from the words of the materially responsible persons or according to the accounting data without checking their actual availability?
1) from the words of the materially responsible person, it is impossible to enter information about the remains of goods in the inventory lists, since the organization has entered into an agreement on full material liability with each of them. At the same time, it is possible to reflect in the indicated inventories the balances of goods confirmed by accounting data (without checking their actual availability). This provision is valid provided that the accountant who prepared such information has a certificate of a professional accountant;
2) according to the materially responsible person, it is allowed to enter information on the remains of goods in the inventory lists, provided that this person has no criminal record;
3) the specified procedure may take place if, according to the results of testing the business qualities of a materially responsible linden, the inventory commission has established his high professional qualities;
4) no;
5) answers 1) and 3).
Question 5. In what account is the net profit of previous years recorded?
1) on the account "Retained earnings (uncovered loss)";
2) on the Sales account;
3) on the Profit and Loss account;
4) on all accounts;
5) there is no correct answer.
Task 2
Question 1. When posting goods received from a supplier, the trade organization revealed its shortage. How to reflect this fact in the accounting of this organization?
1) debit of account 60 "Settlements with suppliers and contractors", subaccount "Settlements for claims". Account credit 94 "Shortages and losses from damage to value";
2) debit of account 60 "Settlements with suppliers and contractors", subaccount "Settlements for claims". Credit of account 41 "Goods", sub-account 1 "Goods in warehouses";
3) debit account 76 "Settlements with different debtors and creditors", sub-account 2 "Settlements on claims". Credit account 94 "Shortages and losses from damage to valuables";
4) debit of account 76 "Settlements with different debtors and creditors", subaccount 2 "Settlements for claims". Credit account 60 "Settlements with suppliers and contractors";
5) there is no correct answer.
Question 2. Who should seal and seal the book of the cashier-operator?
1) chief accountant;
2) a cashier-operator;
3) an employee of the state inspection;
4) the head and chief accountant of the trade organization;
5) chief accountant and cashier-operator.
Question 3. Payment of insurance premiums or advance payments is carried out:
1) separate payment orders;
2)