Test Accounting in a credit institution

1 What regulatory document defines the rules for organizing accounting in credit institutions?
1) Federal Law "On banks and banking activities in the Russian Federation";
2) Federal Law "On Accounting";
3) Regulation of the Central Bank of the Russian Federation No. 385-P.
2 How many balance equalities are formed in the accounting system
bank reporting?
1) 1;
2) 3;
3) 4;
4) 5
3 What (what) form of accounting is not used in banks (may
be multiple answers?
1) main magazine;
2) journal-order;
3) memorial warrant .;
4) simplified
4 Insert the missing word
Account number I has about 3 characters
5 For the implementation of which principle of banking accounting system was developed
paired accounts
1) caution;
2) openness;
3) accuracy;
4) separate reflection of assets and liabilities.
6 In which section of the chart of accounts are the accounts presented to reflect the debited from
balance of doubtful debts?
1) balance accounts;
2) off-balance sheet accounts;
3) off-balance sheet accounts.
7 At the end of the business day, the debit balance of the passive account is subject to
transfer:
1) to an off-balance sheet account;
2) to a paired active account;
3) to a paired passive account.
8 When should the bank's statements be published?
1) before March 1;
2) before April 1;
3) before May 1;
4) before June 1.
9 Which regulatory document contains the chart of accounts of the accounting
accounting for credit institutions?
1) Federal Law "On banks and banking activities in the Russian Federation";
2) Chart of accounts of accounting;
3) Regulation of the Central Bank of the Russian Federation No. 385-P.
10 How often is the bank's balance formed?
1) daily;
2) weekly;
3) monthly;
4) quarterly.
11 What is the principle of accounting in banks:
1) reliability;
2) caution;
3) accuracy;
4) rationality.
12 How many characters are in the second order account number?
1) 3;
2) 5;
3) 7;
4) 9
13 Insert the missing word
Active off-balance sheet accounts can correspond with account N 99999
14 In which section of the chart of accounts are the accounts presented to reflect
information on urgent claims and obligations?
1) balance accounts;
2) off-balance sheet accounts;
3) active accounts;
4) urgent transactions.
15 At the end of the business day, the credit balance of the active account is subject to transfer:
1) to off-balance sheet accounts;
2) to a paired active account;
3) to a paired passive account.
16 Specify the composition of the published statements of the bank.
1) Balance sheet, statement of financial results, attachments thereto
explanatory note;
2) Balance sheet, statement of financial results, explanatory note, auditor's report;
3) Balance sheet, statement of financial results, audit
conclusion.
4) Balance sheet, statement of financial results
17 Which regulatory document reflects the rules of the organization
activities of credit institutions in the Russian Federation?
1) Federal Law "On the Central Bank of the Russian Federation";
2) Federal Law "On banks and banking activities in the Russian Federation";
3) Federal Law "On Joint Stock Companies".
18 By what option is the balance sheet of a credit institution formed?
1) net balance;
2) gross balance.
19 What method of accounting records is used in the off-balance sheet accounts system?
1) simple recording;
2) a reversal entry;
3) double entry.
20 How many characters are in the analytical account number?
1) 10;
2) 15;
3) 20
4) 25
21 What method of recognition of income and expenses is practiced in banks?
1) method of accrual;
2) cash method.
3) both methods
4) there is no right answer
22 In which section of the chart of accounts are the accounts presented to reflect
information on transactions with securities held in trust?
1) A;
2) B;
3) B.
4) G.
23 The information in the system of paired accounts is adjusted:
1) daily;
2) quarterly;
3) monthly;
4) based on the results of the operation.
24 Is the bank required to publish reports?
1) yes;
2) no;
3) at the discretion of the bank's management;
4) at the discretion of the tax authorities.
25 Which regulatory document reflects the functions of the Bank of Russia?
1) Federal Law "On banks and banking activities in the Russian Federation";
2) Federal Law "On the Central Bank of the Russian Federation";
3) Regulation of the Central Bank of the Russian Federation No. 385-P.
26 By what option is the balance sheet of a credit institution formed?
1) turnover balance;
2) horizontal balance;
3) balanced