GAUSZ, UTSO (subject 1,2,3)

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Uploaded: 13.07.2016
Content: ГАУСЗ, УТСО (темы 1,2,3).docx (25,85 kB)
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Content

Subject No. 1: "Accounting of movement of goods in wholesale trade" 3
Subject No. 2: "Financial accounting at trade enterprise" 4
Subject No. 3: "Algorithm of calculation of the realized trade imposing" 7
The list of the used literature 9

Additional information

Subject No. 1: "Accounting of movement of goods in wholesale trade"

Task 1. To constitute correspondence of accounts on the offered economic transactions.
Content of economic transaction
Goods from suppliers at purchase value have arrived
The VAT on the arrived goods is reflected
Offsetting of the VAT on the credited goods is made
In case of inventory count surplus of goods in a warehouse is at the beginning of the period found
According to the contract on providing preschool institutions with food goods are shipped to kindergartens
From the settlement account the outstanding amount to suppliers is transferred
Revenue from buyers for shipped goods is added
The VAT from the sold goods is added
Money on the settlement account from buyers in payment of goods has arrived
By results of inventory count of goods in a warehouse for the end of month shortage is found.
The amount of shortage is carried on the storekeeper


Subject No. 2: "Financial accounting at trade enterprise"

Task 1. To constitute correspondence of accounts on the offered economic transactions.
No. of a payment order Content of economic transaction Amount, rub.
1 the salary to sellers 120 000,00 Is added
2 contributions to funds Are made (contributions to the Social Insurance Fund from НСиПЗ – 0,2%)
Subject No. 3: "Algorithm of calculation of the realized trade imposing"

Calculation of the realized trade imposing (markup).
1. At first calculate percent of a trade margin in a month (П):
П = (Nn + NP): (T + Ok) x 100,

and so on.

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