Accounting and analysis of option 3 TSU

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Uploaded: 12.06.2014
Content: 40612192759967.doc (626 kB)
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Description

TASK 1. Open accounts of synthetic and analytical accounting, to make the balance sheet at the beginning of the month
Table 1.
Statement balances synthetic accounting as of December 1, the 201__
(Rub.)
№ p / p 3 Account Name option
A B 1
1. Fixed assets 600,000
2. Depreciation of fixed assets 60,000
3. Material (in Vol. H. MAT - 50000 for all variants) 400000
4. The cost of work in progress (20 count) 60000
5. Ready-made products,
including A product
Product B 300000
150000
150000
6. Cash 60,000
7. Current accounts 700,000
8. Payment of taxes and levies 100000
9. Calculations with the personnel on payment 300000
10. Payments to suppliers and contractors 670000
11. Settlements with the social security and welfare 90000
12. Authorized capital 900,000

Table 2.
Balances analytical accounting
a synthetic account 20 "Primary production"
(Rub.)
№ p / n Name of the analytical accounts of Option 3
1 product A 20000
2 Product B 40000

Table 3.
Balances analytical accounting
a synthetic account 43 "Finished products"
on the planned cost
(Rub.)
№ p / n Name of the analytical accounts of Option 3
1 Item A (planned cost) 100,000
2 Product B (planned cost) 150000

Additional information

TASK 2. Create a log of the facts of economic life, reflect the correspondence of accounts on the following business transactions, specify the type of change in the balance under their influence, perform calculations missing, take the form of a table.
The log of the facts of economic life
№ p / n Contents of the facts of economic life type changes in the balance Debit Credit Amount (RUR).
1. Total cash received in cash from the account I 50 51 1000
TOTAL: XXX

Table 3.

Magazine facts of economic life in December 201__ g

№ p / n Contents of the facts of economic life version 3
1 2 3
1. On the account of the revenue received from customers for the products they sold, including 708,000 VAT
2. dishonored bill received materials:
purchase value
VAT (18%)
300.000
54.000
3. According to the advance report attributed to transportation and procurement (EMM) shipping costs and unloading of materials at the warehouse 47.500
4. presented for reimbursement of VAT on incoming materials (to determine the amount)?
5. The released materials from the warehouse to the production:
- And Products
- Product B
- The costs of equipment operation
- General industrial needs shops
- General expenses
100.000
150.000
50,000
150.000
80,000
6. written off transportation and procurement costs (OC) of the spent materials for production needs:
- And Products
- Product B
- Costs of operation and maintenance of equipment
- General industrial needs shops
- General expenses
(Amount determined to within 0.00)
Calculation of Contents Table
See. Annex 1.

?

7. the wages the workers of the main production for the production of products:
- And Products
- Product B
- Workers serving equipment
- Staff shops
- Skilled employees and general business services

200.000
250.000
100.000
50,000
100.000
8. Produced social contributions from the salary of workers by category
- And Products
- Product B
- Workers serving equipment
- Staff shops
- Skilled employees and general business services
The amount determined from the rate of 30%?
9. Accrued depreciation:
- Equipment
- Production facilities
- Fixed assets general economic purpose
4,000
2,000
4,000
10. written off the cost of maintenance and operation of equipment through distribution in proportion to the basic wages of production workers on:
- A product
- Product B
(Determine the amount of calculation to make in the table, see. Annex 2.)





?
11. overhead costs are distributed in proportion to the amount of the basic salary and maintenance costs for equipment:
- A product
- Product B?
12. The general expenses written off in proportion to the amount of direct costs:
- A product
- Product B
(Amount determined for calculating the composition in the table)?
13. Adoption of the warehouse from the production of the planned cost:
- A product (WIP at the end of the month to 50,000 rubles.)
- Product B (WIP at the end of the month to 100,000 rubles.)
(To determine the actual cost of manufactured products reflect deviations from plan, arrange payment, see Table. Appendix 3) Create two postings


400.000

200.000
14. presenting the bill to their customers for the shipped products
Cost of production (excluding VAT)
VAT (18%)

600.000
?
15. Finished products was shipped to customers on the planned cost:
- Product A

150.000
16. Identify and reflect the actual cost of deviations from planned on shipped (sold) products
(Calculation issue, see the table. Appendix 4)
- A Product?
17. Accepted by the transport organization for the cost of transporting the finished product:
- The cost of services (without VAT)
- VAT (18%)

4,000
?
18. written off the cost of sales related to sales?
19. Identify and write off the financial result from

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