Accounting Financial Accounting test of the 1,140 vopr.

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Accounting Financial Accounting, a test of the 1,140 issues
Task 1
Question 1: What is the economic account?
1. Economic Accounting - a way of controlling the activities of the organization.
2. Economic Accounting - one of the functions of management of the organization.
3. Economic Accounting - monitoring system, measure and record the process of material production in order to control and manage them in a particular order.
4. Economic Accounting - monitoring, measuring and recording the process of material production.
5. Economic Accounting - a reflection and generalization of mass phenomena and laws in the financial and economic activities of organizations.
Question 2. Accounting as a science is:
1. Of the two independent parts.
2. Of the three independent parts.
3. Of the four independent parts.
4. From one part of the self.
5. Of the five independent parts.
Question 3. What are the independent parts is accounting?
1. Theory of accounting, financial and management accounting.
2. Financial and management accounting.
3. Economic and financial accounting.
4. Theory of Accounting and Financial.
5. The administrative and economic.
Question 4: What is accounting?
1. This is an ordered system of collecting, recording and summarizing information in the value of assets, liabilities, income and expenses of the organization and their changes, are formed by a continuous, uninterrupted, documenting all business transactions.
2. The collection of methods, techniques for proper accounting.
3. Balance generalization property, liabilities and business operations.
4. The method of knowledge of the subject.
5. Balance, double entry.
Question 5. The system of accounting are distinguished:
1. The management and financial accounting.
2. Economic Accounting.
3. Current, operational accounting.
4. The statistical account.
5. Regulatory.
Task 2.
Question 1. What is meant by management accounting?
1. Collection of all kinds of accounting information for internal use and guidance of managers who can develop and make informed management decisions.
2. The collection of all types of accounting information for external use only.
3. Information on the costs of production.
4. Information on the calculation of the cost.
5. Formation of indicators of industrial - economic activities of the enterprise.
Question 2. What is meant by financial accounting?
1. Data collection for public financial statements.
2. Collect data to identify the financial results.
3. Collect data to identify 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.
Question 3. What requirements must meet the accounting information?
1. It must be reliable.
2. There must be significant.
3. Must have predictive value.
4. Be a modern, understandable to those who take or prepare appropriate management or other solutions.
5. All of the above.
Question 4: What are the basic requirements for accounting?
1. Accounting of property, liabilities and business operations by double entry.
2. Accounting of property, liabilities and business operations conducted in the currency of the Russian Federation - in rubles.
3. Compliance during the reporting year the accounting policy is mandatory for all organizations.
4. The current cost of production, works and services, and the costs of capital and financial investments are accounted for separately.
5. All of the above.
Question 5. What are the goals of accounting?
1. Formation of complete and accurate information about the organization and its property required as the internal users of financial statements, that is,

Additional information

Task 5.
Question 1. Define accounting policies.
1. This is a set of techniques and methods of accounting.
2. This workflow techniques, and methods of using the inventory accounting.
3. It is the application of the accounting records and how to fill them.
4. This set of accounting methods - primary observation, cost measurement, current grouping and summarizing the outcome of economic activity.
5. It is the primary way to observation.
Question 2: In what cases may be a change in accounting policy of the enterprise?
1. Changes in the legislation of the Russian Federation.
2. Changes in regulations affecting the setting of accounting.
3. In developing the organization of new accounting methods, the use of which will more faithfully reflect the facts of economic activities or reduce the complexity of the accounting process.
4. substantial change in the conditions of the organization.
5. All of the above.
Question 3. What accounting policy approved by the organization?
1. Founder.
2. Chief Accountant.
3. Head.
4. Financial Officer.
5. Commercial Director.
Question 4. In what period of time the accounting policies adopted by the organization?
1. Takes a number of years.
2. At one year.
3. six months.
4. On the one-month
5. At 2 years.



Question 5. Production and economic activities of the organization include the processes
1. Production.
2. Distributions.
3. consumption.
4. Exchange.
5. All of the above.
Task 6
Question 1. The assets of the economic entity for accounting purposes are grouped by
1. species, sources of education, relative to the balance sheet, the places of exploitation.
2. Attitude to the balance, place of use, time of use.
3. Place of operation, time of use, the method of transferring value.
4. Species, sources of education, place of use, a method of transferring value.
5. The method of transferring value with respect to the balance sheet, with respect to the balance sheet.
Question 2. The assets are divided by type of organization in the
1. The property, current assets.
2. Intangible assets, funds in the calculations.
3. Property rights.
4. Current assets, funds in the calculations.
5. Float rights.
No nete
Question 3. The assets of the economic entity on the role in the production process are classified into
1. The means of production, current assets.
2. The means of labor, objects of labor.
3. Fixed assets, current assets.
4. Funds in the sphere of production, in the field of money and resources in the non-productive sphere.
5. Long-term investments, funds in the calculations.
Question 4. The assets of the organization are divided into sources of education
1. Borrowings and debt.
2. Fixed and special purpose.
3. Own and attracted.
4. Borrowings and special purpose.
5. Proper and secured.
Question 5. The long-term assets include
1. Objects of labor, plant and equipment, intangible assets.
2. Fixed assets, intangible assets, long-term investments.
3. Float, plant and equipment, intangible assets.
4. Long-term investments, funds in the calculations, the objects of labor.
5. Float, long-term investments, the objects of labor.

Task 7
Question 1. For the current assets of the organization are
Question 2. The company's own capital is divided into
Question 3. Invested capital owners acts form

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