Accounting theory test MEI

COLLECTION OF JOBS

in the discipline "Theory of accounting"


Task 1.
Question 1. The main objectives of the legislation of the Russian Federation on accounting are 
1. Ensuring uniformity in keeping records of property, liabilities and business transactions carried out by organizations.
2. Compilation and presentation of comparable and reliable information about the property status of organizations.
3. Compilation and presentation of information on the incomes and expenses of organizations, necessary for users of financial statements.
4. Establishment of uniform legal and methodological foundations for the organization and maintenance of accounting in the Russian Federation.
5. All of the above.
Question 2. The regulatory system of accounting records consists of documents
1 levels
2 levels
3 levels
4 levels
5 levels
Question 3. The first group of documents of the system of normative regulation of accounting in Russia includes
1. Federal laws
2. Decrees of the President of the Russian Federation
3. Resolutions of the Government of the Russian Federation
4. All of the above
5. There is no right answer
Question 4. The second group of documents that establish the basic accounting rules for individual sections include
1. Provisions (standards) of accounting
2. Orders for the enterprise
3. Labor Code of the Russian Federation
4. Accountancy certificates
5. There is no right answer
Question 5. The third group of documents of normative regulation of accounting includes
1. Instructions
2. Recommendations
3. Methodical instructions
4. Listed in the first three points
5. Accountancy certificates

Task 2
Question 1. The fourth group of statutory regulation of accounting includes
1. Working documents that form the accounting policy of the enterprise in methodological issues
2. Working documents that form the accounting policy of the enterprise in organizational matters
3. Federal laws
4. Listed in the first 2 points
5. There is no right answer
Question 2. The main purpose of accounting standards is
1. In the development of a unified content of the basic principles and concepts of accounting



2. In achieving a uniform content of accounting terminology
3. A unified approach to the construction of forms and interpretation of financial statements
4. Listed in the first three points
5. There is no right answer
Question 3. Accounting is (give the most complete answer)
1. An orderly system for collecting information
2. Information registration system
3. System of generalization of information
4. An orderly system of collection, registration and generalization of information in monetary terms about the property, the obligations of the organization and their movement through continuous, continuous and documentary accounting of all business transactions.
5. There is no right answer.
Question 4. The main objectives of accounting are:
1. Formation of information about the activities of the organization and its property status.
2. Providing information to internal and external users.
3. Prevention of negative results of economic activity.
4. Identification of on-farm reserves to ensure the financial results of economic activity.
5. All of the above.

Question 5. Responsibility for the organization of accounting in organizations bears
1. Head of the organization
2. Organization accountant
3. Chief accountant of the organization
4. Founder
5. HR manager

Task 3.
Question 1. Heads of organizations have the right
1. Establish an accounting service as a structural unit headed by a chief accountant
2. Introduce the position of an accountant
3. Transfer, on a contractual basis, accounting to a centralized accounting department or a specialist accountant
4. Maintain accounting records personally
5. All of the above
Question 2. Formulate the requirements for accounting
1. Efficiency of accounting, completeness and simplicity of accounting.
2. Credibility