Accounting Online test with the answers, score 3

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Uploaded: 19.12.2012
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Accounting, questions may be reversed, the number of questions - 75.
Task 1
Question 1: What are the goals of accounting?
1) formation of complete and accurate information about the organization and its property status, as the necessary internal users accountant XYZ reporting and external.
2) Provide information necessary internal and external users boo-accounting reports to monitor compliance with legislation of the Russian Federation, the organization in carrying out its operations hozyayst¬vennyh for their Celes-imagery; the presence and movement of assets and liabilities; using ma¬terialnyh, labor and financial resources in accordance with approved nor-Mami, specifications and estimates.
3) Timely warning of occurrence of negative phenomena in the financial and economic activity orga¬nizatsy, identification and mobilization vnutrihozyayst-governmental reserves and forecasting the results of the organization for the current pe-period and beyond.
4) Promotion of competition in the market in order to maximize profits.
5) All of the above.
Question 2: Who is responsible for accounting, observing, of legislation in the course of business operations?
1) Founders.
2) Head.
3) Accountant.
4) investor.
5) Chief Financial Officer.
Question 3. Who maintains its accounting records in the organization.
1) Accounts, headed by the chief accountant.
2) Special Organization at the request of the head.
3) Accounting, headed by the Chief Accountant, Chief Accountant, specialized-en organization poru¬cheniyu head.
4) The chief accountant of the organization.
5) All of the above.
Question 4: Who appoints the chief accountant of the organization?
1) The head of the organization.
2) Founders.
3) Investors.
4) the Ministry of Finance.
5) Tax Inspectorate.
Question 5. What is responsible chief accountant?
1) for the formation of accounting policy.
2) for compliance with regulations.
3) For the observance of uniform legal and methodological principles Bookkeeping accounting-sky.
4) For the correctness of business transactions.
5) All of the above.
Task 2
Question 1. What is the chart of accounts?
1) The document, grouped in an economically homogeneous basis.
2) The list of accounts of their codes are grouped by economic under-sign.
3) A list of analytical and synthetic accounts, necessary for the conduct accountants-dards. Reporting information for operational py Mandership and management of the organization.
4) Single normative document, which provides a systematic re-ry synthetic Accounts and ciphers.
5) There is no right answer.
Question 2. 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) This is an application of the accounting records and how to fill them.
4) This is a set of accounting methods - primary observation, cost measurement current grouping and final generalization of facts owners-nomic activity.
5) This is the primary method of observation.
Question 3. In which 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 the development of new ways of organization of accounting, take-tion of which will more accurately reflect the facts of economic activity-sti or reduce the complexity of the accounting process.
4) If a material change in the conditions of the organization.
5) All of the above.
Question 4. What is approved by the accounting policies of the organization?
1) the founder.
2) the Chief Accountant.
3) heads.
4) Chief Financial Officer.
5) Commercial Director.

Additional information

Question 5: In what period of time the accounting policies adopted by the organization?
1) it takes a number of years.
2) At one year.
3) for six months.
4) At one month
5) for 2 years.
Activity 3
Question 1. What is the object of accounting?
1) the economic activities of organizations and their divisions.
2) Economic resources, classification groups with details on a separate V-ladies.
3) Business transactions and their results: procurement, production, sales and fi-nancial results.
4) The assets of the organization, its liabilities and business operations carried out in the course of the CE activity.
5) True 1, 2.
Question 2. What is the subject of accounting?
1) the economic activity of enterprises.
2) The assets of the organization and sources of its formation.
3) the orderly and regimented information system, reflecting eco- kupnost property at sosta¬vu and placing obligations (own, borrowed), household operations and results of operations in monetary expression or¬ganizatsii-SRI to implement the plans.
4) The cost of production and sale of products.
5) Inventories, receivables and cash.
Question 3. How is grouped assets composition and placement?
1) General, financial and accommodating.
2) Intangible assets, current assets.
3) Basic negotiable, diversion of funds; intangible and financial assets-tions; funds in the calculations.
4) The abstract current assets and financial assets.
5) Retained earnings, additional and reserve capital.
Question 4. As assets are grouped by source?
1) equity and debt obligations.
2) Capital and reserves, debt obligations.
3) The obligations on settlements, loans and bank loans.
4) Funds and reserves, profit.
5) Target financing and receipts.
Question 5. Any changes in the balance sheet can be classified:
1) two types.
2) into three types.
3) On the four types.
4) Five types.
5) On the six types.
Task 4
Question 1: To what type of business transaction "bunker-ignorant tennye fixed assets identified in the inventory?"
1) The first type.
2) The second type.
3) The fourth type.
4) The third type.
5) the fifth type.
Question 2: What type of business transaction refers, when obtained from the suppliers of materials and capitalized?
1) to the second type.
2) The first type.
3) the third type.
4) The fourth type
5) To a sixth type.
Question 4: What is the wiring operation is made: "Getting to the account of cash from poku¬patelya, the customer?"
1) Debit 51 Credit 50.
2) Debit 51 Credit 90.
3) Debit 50 Credit 51.
4) Debit 51 Credit 62
5) Debit 68 Credit 51.
Question 5. Which account keeps records of funds intended purpose, locat-Workers in letters of credit, payment checkbooks, etc.?
1) Score 60.
2) Score 62.
3) Score 55.
4) Score 50.
5) Score 51.
Task 5
Question 1. On the basis of what documents to lend cash from enterprise cash?
1) Invoice.
2) Invoice
3) Statement.
4) cash order
5) obligating documents.
Question 2. What is the method of calculation among organizations when Xia Bank is a mediator in raschet¬nyh operations?
1) Cash.
2) a letter of credit.
3) Non-cash.
4) Barter.
5) non-repudiation.
Question 3. What is the consent of the account holder to pay cash and commodity instruments?
1) Sola.
2) Acceptance.
3) deposit.
4) Waybill.
5) Invoice.
Question 4. If the organization permission to perform foreign exchange operator-radios offer:
1) The budget bill.
2) Deposit account.
3) a letter of credit account.
4) Foreign currency account.
5) Current Account.
Question 5: Which are by exchange rate differences, identified by calculations?
1) 90.
2) 91.
3) 83.
4) 82.
5) 84.

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