Accounting Financial Accounting practical part 4

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"Accounting Financial Accounting" part 4 In practice, the number of questions - 40.

Task 1.
Fixed assets often come to the company as a contribution to the share capital (from participants in a ogra¬nichennoy liability) or in the form of payment stake (from uchastni¬kov joint stock company). In both cases, the set of buhgalter¬skih entries will be the same. Determine initial stoi¬most newly commissioned fixed assets and draw up accounting entries for the following operations.

The content of the economic operation

The sum, rubles.

Correspondence of accounts
Debit Credit
Recorded value of the asset in monetary value agreed with the other founders (uchast¬nikami) 20,000
Included in fixed asset costs of its delivery of 200
Accepted into account the amount of VAT on the delivery of essential sred¬stva 36
Signed certificate of acceptance of the basic means
Made payment of the costs of the main means of delivering 236
Presenting the budget to offset the amount of VAT on the cost of shipping opla¬chennym primary means 36

Task 2.
Reflect accounting transactions for the acquisition of plant and equipment from the supplier. Sold derevoobra¬batyvayuschy machine worth 141,600 rubles. (Including VAT - 21 600 rubles.) For the carpentry workshop. Cost konsultatsi¬onnyh and information services when choosing the type of means osnov¬nyh - 4720 rubles. (Including VAT - 720 rub.).

The content of the economic operation

The sum, rubles.

Correspondence of accounts
Debit Credit
Accepted by the main provider of funds 120 000
The amounts of VAT on the acquired object 21600
Approved for payment by the company, which has had konsultatsi¬onnye and information services when choosing the type osnov¬nyh funds (including VAT - 720 rubles.) 4000
Accounted for VAT on consulting and information us¬lugam 720

Task 3.
Determine the original cost of fixed assets purchased from the supplier at the expense of long-term bank loan, and reflect these operations in accounting.
The content of the economic operation

The sum, rubles.

Correspondence of accounts
Debit Credit
Receive means of long-term bank loans 141 600
Accepted by the main provider of funds 120 000
The amounts of VAT on the acquired object 21600
Included in the capital investment loan interest 472
Produced by the current payment in repayment of the loan with interest, 9912
Signed certificate of acceptance, plant and equipment
It listed the main supplier of funds 141 600
Presented the budget to offset the VAT on the paid object 21600
Accrued interest on long-term loan after the adoption of the main means of registration 472
Produced regular repayments of long-term loan 9912

Task 4.
Reflect accounting operations organization for the construction of a fixed asset with the assistance of a contractor, determine the initial value of property, plant and equipment.

The content of the economic operation

The sum, rubles.

Correspondence of accounts
Debit Credit
Listed advance contracting a construction company 1 180 000
Recorded construction costs are estimated vy¬polnennyh works (excluding VAT) 1,000,000
Accounted for VAT on the amount of construction works 180000
Levied a tax on the land 50 000
Allocated cost of the environmental, arhi¬tekturnoy and other necessary examinations 40,000
Signed the act of acceptance of object
Netted advance payments contractor orga¬nizatsii 1 180 000
Paid expenses of state organizations, oka¬zyvayuschih services during construction of the object 40000
Decommissioned in the standings with the budget the amount of VAT on the building

Additional information

Task 5.
Treaty Organization received a major donation sred¬stvo, the use of which is expected in the main proceedings. The market value of fixed assets 24 000 rubles. Otra¬zite these operations accounted for.

The content of the business transaction amount is RUB. Correspondence of accounts
Debit Credit
Recognised it free of the fixed assets 24 000
Admitted to accounting fixed asset 24 000
Accrued depreciation 400
As of depreciation charged to the market value of other expenses 400

Task 6.
Flip accounting organization operations pri¬obreteniyu non-residential premises.
Ltd. "Ray" residential premises acquired from OOO "Vympel" for 16.52 million rubles., Including VAT 2,520,000 rubles. kaches¬tve for use in an office building. After the registration of ownership of the premises and putting into operation the organization held its teku¬schy repair economic way. After the submission of documents for state registration of ownership of the premises put into operation. To repair organization procured construction materials in the amount of 566,400 rubles., Including VAT of 86,400 rubles. In addition, the costs of repair (wages - 205 000 rubles., Charges on zarabot¬nuyu fee - 53 300 rub.) Was 258 300 rubles.

The content of the business transaction amount is RUB. Correspondence of accounts
Debit Credit
Reflected investment in fixed assets the organization in the amount paid seller non-residential premises 14,000,000
Accounted for VAT on non-residential premises 2,520,000
It brought to deduct VAT 2,520,000
Make payment seller premises 16,520,000
It reflects the input of non-residential premises in operation after submission of documents for state registration of ownership of 14,000,000
Purchased materials for maintenance
(566,400 - 86,400) 480,000
It reflects the amount of VAT charged supplier 86400
Make payment to the supplier of materials 566 400
The amount of VAT charged supplier of materials for deducting 86400
Addressed transfer of construction materials for repairs 480 000
Reflected salary workers in repairing 205,000
UST reflected on the salary of workers in repairing 53,300

Task 7.
Flip accounting Ltd. "Ray" operations mo¬dernizatsii equipment.
The organization operates a manufacturing facility for three years, the initial value of 770,000 rubles., The amount of accumulated depreciation - 130 000 rubles. The useful life of the equipment is ispol¬zovaniya 7 years are depreciated straight-line method. This year, the organization contracting spo¬sobom modernized the equipment, resulting in increased productivity. At the same time the remaining useful life of equipment (equal to 4 years) has not changed. The cost of the modernization of the equipment amounted to 318 600 rub., Including VAT 48 600 rubles.
etc.


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