Accounting Financial Accounting Part 3 (tests MEI)

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Task 1.
Question 1. What is the purpose of accounting?
1. It consists in the formation of information on financial results;
2. It consists in the formation of information about the financial position;
3. It consists in the formation of accounting policy;
4. The correct answer is 1.2;
5. The correct answer is 1, 3.
Question 2. What is the name users of information emerging in accounting?
1. disinterested;
2. Personal;
3. Interest;
4. Financial;
5. Economic.
Question 3. What determines the financial position of the organization?
1. Resources, liquidity.
2. The solvency adaptation;
3. The benefits, costs;
4. The correct answer is 1, 3;
5. The correct answer is 1, 2.
Question 4. In the form that is formed mainly on the financial situation?
1. Implementation;
2. Balance sheet;
3. Profit;
4. Report;
5. The correct answer is 3, 4.
Question 5: Who carries out the procedure of formation, ways of providing information for internal users?
1. The management of the organization;
2. The tax authorities;
3. The Ministry of Finance;
4. Chief Accountant;
5. All of the above.

Task 2.
Question 1. What is the accounting as a system?
1. Measuring, processing and transmission of information on economic entities;
2. The study of the composition of the costs and benefits;
3. Study of the profitability of production;
4. Calculation of profits and losses of the enterprise;
5. Determination of the effectiveness of the company.
Question 2. What is the subject of accounting?
1. Information system, which reflects the totality of the property;
2. Obligations (equity and debt), business transactions
3. It consists in the formation of accounting policy;
4. Economic Accounting;
5. The ordered and regimented information system that reflects the totality of the property on the composition and placement, liabilities (equity and debt), business operations and results of the organization in terms of money to implement the plans.
Question 3. What are the elements of the method of accounting?
1. Documentation:
2. Inventory;
3. Calculation;
4. The balance statements;
5. All taken together.
Question 4. In the accounting system are distinguished:
1. The management and financial accounting;
2. Economic Accounting;
3. Current. Operational accounting;
4. Statistical;
5. Regulatory.
Question 5. What is meant by financial accounting?
1. Data collection for public financial reporting;
2. Collection of data for identifying financial results;
3. Collection of data for identifying the cost of production;
4. Collection of accounting information, which provides accounting clearance and registration of business transactions and preparation of financial statements;
5. The collection of data on account of non-operating and extraordinary income and expenses.

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