Management accounting UPU 96-P (1
Replenishment date: 14.10.2013
Content: 31014172022020.doc (111 KB)
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Description
Exam assignments
on the discipline "Management accounting" UPU 96-P (1)
Task 1
In July 2006, Alpha OJSC decided to acquire exclusive copyright for an electronic crankshaft grinding program. For this purpose, a marketing research agreement was concluded with a specialized organization for the completion date of the work - August of this year.
It is noted that the organization has its own marketing department, which is responsible for marketing the finished products of the enterprise. The exclusive right was acquired after studying the market conditions and signing the certificate of completion.
The cost of services for carrying out work on the study of the market situation for this program was 11800 rubles, including VAT of 1800 rubles. The cost of the program itself is 53100 rubles, including VAT-8100 rubles, the costs of registering property rights were paid to Rospatent in the amount of 2000 rubles.
Calculate the VAT, which may be claimed by the organization for reimbursement, reflect on the accounts of the accounting the initial cost of the object of intangible assets, as well as the given facts of economic activity (The income tax rate in all matters of this assignment is 24%).
Task 2
Delta LLC, in order to attract new buyers of its products, held an official reception of potential partners whose activities are registered both inside the country and abroad.
In the course of the representation and advertising campaign, the following expenses were incurred: payment for hotels to nonresident and foreign participants of this event - 210000 rubles, VAT - 37800 rubles; cost of breakfast for participants - 3000 rubles, VAT - 540 rubles; the cost of an official dinner - 21240 rubles, including VAT - 3240 rubles; the cost of transport services from the point of arrival to the hotel and restaurant amounted to 1500 rubles, VAT - 270 rubles; the cost of advertising leaflets, booklets and other handouts produced by a third-party organization and distributed to participants - 2300 rubles, VAT - 414 rubles; payment for organizing an exhibition - 10000 rubles, VAT - 1800 rubles.
At the same time, labor costs for OOO Delta in the reporting period amounted to 4650000 rubles. (to calculate the standard size of entertainment expenses); revenue for the reporting period - 10230000 rubles. (to calculate the standard value of advertising costs). All payments were made by bank transfer.
Establish, in accordance with PBU 10/99, the groups of expenses in which these costs are generated, reflect the given facts of economic activity on the accounts, calculate the amount of permanent differences and a permanent tax liability, the amount of VAT accepted by the tax inspectorate for offset.
Task 3
ZAO Prodtovary is engaged in retail trade through a supermarket chain, applying the general taxation system. Goods purchased by customers are packed at the checkout in bags with the company logo. In addition, some goods, according to the requirements of the Rules for the sale of certain types of goods, approved by the Government of the Russian Federation, are subject to mandatory packaging when placing them on the trading floor.
In December of the previous year, sales amounted to 12650000 rubles. Obligatory packaging costs - 34000 rubles, purchase price of one package - 0,5 rubles. excluding VAT, received packaging bags in the amount of 90000 rubles. The cost of packages with a logo is 108000 rubles, while the purchase price of one package is 12 rubles. excluding VAT, sale price - 13 rubles, in December received packages with logos in the amount of 240000 rubles. without VAT.
Reflect on the accounting accounts the costs associated with free packaging of goods, clarify the taxation procedure for these VAT amounts, the possibility of tax refund from the budget for the purchased packages, recognition of expenses for the purpose of calculating income tax.
Task 4
OOO Kvant transferred RUB 200600 to the supplier ZAO Electron, including VAT - RUB 30600. as a 100% advance payment under the concluded supply agreement subject to the shipment of the product
on the discipline "Management accounting" UPU 96-P (1)
Task 1
In July 2006, Alpha OJSC decided to acquire exclusive copyright for an electronic crankshaft grinding program. For this purpose, a marketing research agreement was concluded with a specialized organization for the completion date of the work - August of this year.
It is noted that the organization has its own marketing department, which is responsible for marketing the finished products of the enterprise. The exclusive right was acquired after studying the market conditions and signing the certificate of completion.
The cost of services for carrying out work on the study of the market situation for this program was 11800 rubles, including VAT of 1800 rubles. The cost of the program itself is 53100 rubles, including VAT-8100 rubles, the costs of registering property rights were paid to Rospatent in the amount of 2000 rubles.
Calculate the VAT, which may be claimed by the organization for reimbursement, reflect on the accounts of the accounting the initial cost of the object of intangible assets, as well as the given facts of economic activity (The income tax rate in all matters of this assignment is 24%).
Task 2
Delta LLC, in order to attract new buyers of its products, held an official reception of potential partners whose activities are registered both inside the country and abroad.
In the course of the representation and advertising campaign, the following expenses were incurred: payment for hotels to nonresident and foreign participants of this event - 210000 rubles, VAT - 37800 rubles; cost of breakfast for participants - 3000 rubles, VAT - 540 rubles; the cost of an official dinner - 21240 rubles, including VAT - 3240 rubles; the cost of transport services from the point of arrival to the hotel and restaurant amounted to 1500 rubles, VAT - 270 rubles; the cost of advertising leaflets, booklets and other handouts produced by a third-party organization and distributed to participants - 2300 rubles, VAT - 414 rubles; payment for organizing an exhibition - 10000 rubles, VAT - 1800 rubles.
At the same time, labor costs for OOO Delta in the reporting period amounted to 4650000 rubles. (to calculate the standard size of entertainment expenses); revenue for the reporting period - 10230000 rubles. (to calculate the standard value of advertising costs). All payments were made by bank transfer.
Establish, in accordance with PBU 10/99, the groups of expenses in which these costs are generated, reflect the given facts of economic activity on the accounts, calculate the amount of permanent differences and a permanent tax liability, the amount of VAT accepted by the tax inspectorate for offset.
Task 3
ZAO Prodtovary is engaged in retail trade through a supermarket chain, applying the general taxation system. Goods purchased by customers are packed at the checkout in bags with the company logo. In addition, some goods, according to the requirements of the Rules for the sale of certain types of goods, approved by the Government of the Russian Federation, are subject to mandatory packaging when placing them on the trading floor.
In December of the previous year, sales amounted to 12650000 rubles. Obligatory packaging costs - 34000 rubles, purchase price of one package - 0,5 rubles. excluding VAT, received packaging bags in the amount of 90000 rubles. The cost of packages with a logo is 108000 rubles, while the purchase price of one package is 12 rubles. excluding VAT, sale price - 13 rubles, in December received packages with logos in the amount of 240000 rubles. without VAT.
Reflect on the accounting accounts the costs associated with free packaging of goods, clarify the taxation procedure for these VAT amounts, the possibility of tax refund from the budget for the purchased packages, recognition of expenses for the purpose of calculating income tax.
Task 4
OOO Kvant transferred RUB 200600 to the supplier ZAO Electron, including VAT - RUB 30600. as a 100% advance payment under the concluded supply agreement subject to the shipment of the product
