Accounting Tests

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Question 1. The main objectives of Russian legislation on accounting are ?

1. Provide uniformity in accounting assets, liabilities and business operations carried-regulating organizations.

2. Drawing up and presentation of comparable and reliable information about the financial situation of the organizations.

3. Compilation and reporting of revenues and expenses, the necessary users of financial statements.

4. Establishment of a unified legal and methodological bases of the organization and accounting in the Russian Federation.

5. All of the above.

Question 2. The system of regulatory accounting consists of documents

1. 2 levels

2. 3 levels

3. 4 levels

4. 5 levels

5. 10 levels

Question 3. The first group of documents of regulatory accounting Ros-these otnosyatsya?

1. Federal laws

2. Decrees of the President of the Russian Federation

3. Resolution of the Government of the Russian Federation

4. All of the above

5. There is no right answer

Additional information

Question 3. Which section describes the balance of the composition and location of economic means or-zation

1. The passive balance.

2. Balance sheet assets.

3. In the "Current assets".

4. In the "Capital and reserves".

5. In the "Cash".

Question 4: What is reflected in the balance sheet liabilities

1. The composition of the economic resources of the organization.

2. Sources of economic resources.

3. Intangible assets.

4. Loans and credits.

5. Fixed assets.

Question 5. financial statements meet the following requirements

1. Clarity of information, accuracy and completeness.

2. Consistency of accounting policies.

3. Comparability of the financial statements.

4. The appropriateness of the accounting information.

5. The items listed in paragraphs 1,3,4.

Task 20

Question 1. Who approves the form of financial statements of the organization?

1. The Ministry of Finance and the State Statistics Committee of Russia.

2. The Ministry of Taxes and Duties.

3. Ministry of Finance.

4. The State Statistics Committee.

5. The Government of the Russian Federation.

Question 2. Who signed financial statements?

1. Head of the organization

2. The director and chief accountant

3. Chief Accountant

4. Founders

5. The director and founder

Question 3. Chief Accountant, head of accounting department, is responsible for:

1. for the formation of accounting policy.

2. for the formation of accounting policy, accounting, timely, representation of complete and reliable financial statements.

3. for accounting.

4. for the timely submission of complete and accurate accounting.

5. there is no right answer.

Question 4. In what standard was first fixed "Regulations on accounting policy"

1. PBU 6/94.

2. AR 18.

3. AR 1/98.

4. PBU 3/2000.

5. PBU 4/99.

Question 5. What factors affect the accounting policies?

1. Ownership.

2. industry and type of activity

3. The size of the enterprise.

4. State legislation.

5. All of the above.


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