Bank accounting and operational activities test

Test items

Task 1
1. The bank's accounting policy states:
a) staffing table;
b) job responsibilities of employees;
c) calculation of depreciation charges for intangible assets;
d) bank development plan.
2. Banks keep records:
a) on main accounts;
b) on personal accounts;
c) on balance sheet accounts;
d) on accounts of three levels.
3. In banking, the following principle applies:
a) savings;
b) the principle of cost accounting;
c) the principle of the unity of form and content;
d) the principle of constancy of accounting rules.
4. One of the tasks of accounting in a commercial bank is:
a) identification of deficiencies in work;
b) making a profit at minimal cost;
c) distribution of duties of officials;
d) the use of accounting for making management decisions.
5. Personal accounts of analytical accounting have:
a) three characters in the account number;
b) five characters in the account number;
c) fifteen characters in the account number;
d) twenty characters in the account number.
Task 2
1. Off-balance sheet accounts shall reflect:
a) tangible assets not related to the assets of the bank;
b) securities owned by the bank;
c) guarantees issued by the bank;
d) loans received by the bank from Russian banks.
2. Funds placed by the bank are reflected:
a) on active accounts of chapter A;
b) on passive accounts of chapter A;
c) for active accounts of chapter B;
d) on passive accounts of chapter D.
3. The bank's obligations on remuneration are reflected:
a) on active accounts of the fourth section of Chapter A;
b) on passive accounts of the fourth section of Chapter B;
c) on active accounts of the sixth section of Chapter A;
d) for passive accounts of the sixth section of Chapter A.
4. What document of synthetic accounting is subject to mandatory daily compilation in a commercial bank?
a) percentage statement;
b) bank balance;
c) profit and loss statement;
d) a statement of settlements with suppliers.
5. What documents are permanently stored in the bank's archive?
a) payment orders of clients;
b) reports of accountable persons;
c) memorial orders;
d) documents confirming crediting to the authorized capital.

Task 3
1. Document flow rules are reflected:
a) in the duties of employees;
b) in the software of the "Operation day" task;
c) in terms of bank development;
d) in the accounting policy of the bank.
2. The documents that are subject to mandatory printing on paper include:
a) a working chart of bank accounts;
b) accrual of depreciation on fixed assets;
c) primary documents of the bank;
d) the accounting policy of the bank.
3. Funds are debited from the client's account upon presentation of a check:
a) before the funds are issued by the bank's cashier;
b) after the cash has been issued by the bank's cash desk;
c) at the beginning of the trading day;
d) at the end of the trading day.
4. Each transaction in the cash register must be signed by:
a) the head of the bank;
b) the chief accountant of the bank;
c) bank controller;
d) cashier of the incoming cash desk.
5. Which of the following entries is correct when revaluing fixed assets (intangible assets)?
a) D 60401 K 10601;
b) D 70209 K 60601;
c) D 10601 K 60601;
d) D 9601 K 60601.
Task 4
1. Depositors - individuals receive cash from the deposit account on the basis of:
a) money order;
b) an expense cash order;
c) statements;
d) a memorial order.
2. Opening of card index No. 1 (documents awaiting payment) is performed:
a) on the basis of a payment order;
b) on the basis of a payment order;
c) on the basis of an off-balance sheet order;