Accounting and analysis test
Replenishment date: 14.01.2014
Content: uhan-vopr1_1_.doc (107.5 KB)
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Test assignments for the discipline "Accounting and Analysis"
Test for part 1
1. Financial accounting is:
1) a system for collecting information about objects of economic activity;
2) a system for collecting information about phenomena of a massive nature in the field of economics, education, science;
3) an orderly system for collecting, classifying, registering and summarizing information in monetary terms about the property, capital, liabilities of the organization and their movement through full, continuous and documentary accounting of all business transactions;
4) a system for collecting information in quantitative terms about the property of the organization in the process of functioning.
2. The subject of financial accounting is:
1) accounting and control system;
2) the state of settlements;
3) capital movement;
4) financial and economic activities of the organization.
3. The objects of financial accounting are:
1) economic processes, during the implementation of which the gross domestic product is formed;
2) the assets of the organization and the sources of their formation;
3) the assets of the organization in the process of their circulation and its own capital;
4) property of the organization (household assets, assets), capital and liabilities of the organization (own and borrowed sources of formation of its property); business operations carried out by organizations in the course of their statutory activities.
4. What is not included in the range of the main tasks of financial accounting:
1) the formation of complete and reliable information about the activities of the organization and its property status, necessary for internal and external users;
2) control over the safety of the organization's property;
3) identification of reserves for reducing the cost of production;
4) obtaining forecast information about the activities of the organization's counterparties.
5. Third party users of accounting information with direct financial interest are:
1) tax authorities and insurance companies;
2) bodies of statistics and arbitration;
3) trade unions and service banks;
4) current and potential investors, suppliers and other creditors.
6. Third-party users of accounting information without financial interest are:
1) shareholders and owners of the organization;
2) audit firms;
3) investors;
4) creditors.
7. Indicate the content of the going concern assumption:
1) caution in forming judgments about the calculations made in conditions of uncertainty in order to prevent overstatement of assets and understatement of obligations;
2) reflection of economic facts on the debit of one account and the credit of another in the same amount;
3) recording transactions as they arise, and not at the time of payment and referring them to the reporting period when the transaction was performed;
4) the organization will continue its activities in the foreseeable future and it has no intention of liquidating or materially reducing its activities.
8. Specify the content of the due diligence requirement:
1) greater readiness to take into account losses (expenses) and liabilities than possible income and assets;
2) quantitative measurement of the facts of economic life in the currency of the country;
3) recording transactions as they arise, and not at the time of payment and referring them to the reporting period when the transaction was performed;
4) reflection of economic facts on the debit of one account and the credit of another in the same amount.
9. Internal users of financial information are:
1) administration of the organization,
2) shareholders,
3) investors,
4) a third-party legal or natural person interested in information about a specific organization.
10. Financial accounting assumptions include:
1) the principles of completeness, prudence, materiality,
2) the requirements of timeliness, priority of content over form, consistency, rationality,
3) property isolation, business continuity, consistency in the application of accounting policies, temporary certainty of the facts of economic activity,
4) the principles of double entry, monetary measurement, accrual.
11. The principle of separate property pr
Test for part 1
1. Financial accounting is:
1) a system for collecting information about objects of economic activity;
2) a system for collecting information about phenomena of a massive nature in the field of economics, education, science;
3) an orderly system for collecting, classifying, registering and summarizing information in monetary terms about the property, capital, liabilities of the organization and their movement through full, continuous and documentary accounting of all business transactions;
4) a system for collecting information in quantitative terms about the property of the organization in the process of functioning.
2. The subject of financial accounting is:
1) accounting and control system;
2) the state of settlements;
3) capital movement;
4) financial and economic activities of the organization.
3. The objects of financial accounting are:
1) economic processes, during the implementation of which the gross domestic product is formed;
2) the assets of the organization and the sources of their formation;
3) the assets of the organization in the process of their circulation and its own capital;
4) property of the organization (household assets, assets), capital and liabilities of the organization (own and borrowed sources of formation of its property); business operations carried out by organizations in the course of their statutory activities.
4. What is not included in the range of the main tasks of financial accounting:
1) the formation of complete and reliable information about the activities of the organization and its property status, necessary for internal and external users;
2) control over the safety of the organization's property;
3) identification of reserves for reducing the cost of production;
4) obtaining forecast information about the activities of the organization's counterparties.
5. Third party users of accounting information with direct financial interest are:
1) tax authorities and insurance companies;
2) bodies of statistics and arbitration;
3) trade unions and service banks;
4) current and potential investors, suppliers and other creditors.
6. Third-party users of accounting information without financial interest are:
1) shareholders and owners of the organization;
2) audit firms;
3) investors;
4) creditors.
7. Indicate the content of the going concern assumption:
1) caution in forming judgments about the calculations made in conditions of uncertainty in order to prevent overstatement of assets and understatement of obligations;
2) reflection of economic facts on the debit of one account and the credit of another in the same amount;
3) recording transactions as they arise, and not at the time of payment and referring them to the reporting period when the transaction was performed;
4) the organization will continue its activities in the foreseeable future and it has no intention of liquidating or materially reducing its activities.
8. Specify the content of the due diligence requirement:
1) greater readiness to take into account losses (expenses) and liabilities than possible income and assets;
2) quantitative measurement of the facts of economic life in the currency of the country;
3) recording transactions as they arise, and not at the time of payment and referring them to the reporting period when the transaction was performed;
4) reflection of economic facts on the debit of one account and the credit of another in the same amount.
9. Internal users of financial information are:
1) administration of the organization,
2) shareholders,
3) investors,
4) a third-party legal or natural person interested in information about a specific organization.
10. Financial accounting assumptions include:
1) the principles of completeness, prudence, materiality,
2) the requirements of timeliness, priority of content over form, consistency, rationality,
3) property isolation, business continuity, consistency in the application of accounting policies, temporary certainty of the facts of economic activity,
4) the principles of double entry, monetary measurement, accrual.
11. The principle of separate property pr