Accounting for trading, option 4, RSTU

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Uploaded: 28.07.2013
Content: 30728180614027.rar (56,37 kB)

Description

Goal setting:
1. Read the economic essence of the major business transactions in the retailer.
2. Learning how to make the correspondence of accounts.
The content of the job:
1. On the basis of the following balances in synthetic accounts to fill in the back of the opening balance sheet (Form enclosed).
The balance of synthetic accounts of JSC "Svetlana" on March 1, 2008
№ p / p code and title synthetic accounts amount rubles.
1 2 3
1. 01 "Fixed Assets" 208,400
2. 02 "Depreciation" 29,760
3. 04 "Intangible Assets" 58.000
4. 05 "Amortization of intangible assets" 2.600
5. 08 "Investments into fixed assets" -
6. 10 "Materials" 1.940
7. 19 "VAT on purchased assets" -
8. 41/2 "goods in retail trade enterprises" 405,600
9. 41/3 "Packaging for goods and empty" 1.270
10. 42 «Trading margin (markup)," 250,300
11. 44 "Selling expenses" 12,550
13. 50 "Cashier" 8.400
14. 51 "Settlement accounts" 674,260
15. 57 "Transfers in the way" 26.500
16. 60 "Payments to suppliers and contractors" 139.100
17. 62 "Settlements with buyers and customers" -
18. 66 "Short-term borrowings" 5,000
68/1 19 "Payments to the budget on taxes and duties" 9.500
68/2 20 "Payments to the budget in taxes and fees (VAT)" -
21. 69 "Calculations on social insurance and maintenance» 42,850
22. 70 «Calculations with the personnel on payment» 108.500
23. 71 "Payroll" 3.100
75/1 24 "settlements with shareholders on deposits in authorized capital" -
25. 76/2 "Settlement of claims" -
76/4 26 "Payments to depositors," -
76/6 27 "Settlements with other creditors" 2.340
28. 80 "authorized capital" 300.000
29. 82 "reserve capital" 75.000
30. 83 "Additional capital" 37.500
31. 84 "Retained earnings" 207.900
32. 90 "Sale" -
33. 91/1 "Other income" -
34. 91/2 "Other expenses" -
35. 94 "Shortage and loss from damage of values" -
36. 99 "Gains and losses (credit balance)" 189,650
Form of the back sheet of synthetic accounts
CJSC "Svetlana" for March 2008
Account Code Account Name Remains on 01.03.2008 the turnover for March Balances on 01.04.2008
DK DK DK
1 2 3 4 5 6 7 8
Total:
2. Open the synthetic schemes and sub-accounts and enter them in the opening balance.
3. Complete log of transactions (form attached) on the following business transactions for the organization in March 2008 If you want to calculate the sum for the accounting entries according to the instructions to the description of the operations, with the results of the calculations are rounded up to whole rubles.
4. Record the information from the log to the chart of accounts, journal entry indicating the number and its amount.
5. Count up in the log, and chart of accounts Turnover for the month.
6. Turns off move to the back sheet and calculate the results. Check whether they are a result of the log.
7. Determine the closing balance for each account and enter the data in the back sheet.
8. The turnover balance sheet, determine the outcome of three couples: the initial balance of turnover per month, and the final balance. Ensure equality of outcome.
The log of transactions of JSC "Svetlana"
for March 2008
№ p / n Contents of business transactions accounting entries Sum, rub.
Debit Credit
1 2 3 4 5

Total log:
Detail Company accounting policies "Svetlana" for 2008 .:
1. Consideration of the goods is carried out on the account 41 "Goods", subaccount 2 "Retail goods" valued at retail prices.
2. On account 42 «Trading margin» takes into account the tradi

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