Accounting Option 3

ACTIVITY 1

Using the data in Table 1, indicate: which side of the balance sheet - assets (A) or liabilities (R) reflected the value of indicators; specify the missing amount.
Table 1
Indicators Balance Sheet
Line item (group entries) The sum, rubles. Party
which is reflected by Article
in the balance
Option III
Plant and equipment 156,000
Reserve capital 51,600
Accounts receivable 240,000
Retained earnings 42,000
Cash 36000
Deferred revenue 8,400
Accounts payable 156,000
Inventories 168000
The authorized capital of 198000
Borrowed funds
600000 Balance X

ACTIVITY 2

Table 2 shows data on 31.12.2010 about this property (commercial vehicles), equity and liabilities of "protection", the main activity is the production of steel doors. Make the group of objects of accounting in composition and formation sources.
Make a balance sheet of JSC "Protection" of 31.12.2010
Table 2
Household assets and sources of their formation ZAO "Protection"
on December 31, 2010
№ p / p Household tools
and the sources of their formation Sum, rub.
Option III
1 2 3
1 Sheet steel 6065
2 warehouse building * 512000
3 Short-term notes of Sberbank 35000
4 The rent for the bending machine, the introduction of the company until the end of the accounting year 8800
5 budget debts in the value added tax (VAT) 4518
6 Corner Steel 5939
7 Retained earnings from previous years 372 424
8 building workshop 831100
9 semi-automatic welding devices 43317
10 Authorized capital 1,300,000
11 2244 Door Locks
12 Eaves boards for the manufacture of containers in 1148
13 The loan is provided by the borrower company "Omega" for a period of 2 years 14200
14 Bank loan maturing in 15 months. 60000
15 Building under construction entrance 150048
16 Bank loan obtained for a period of 6 months. 2916
17 Amounts owed to the Social Insurance Fund of contributions for compulsory insurance against accidents at work 7885
18 Leatherette 4692
19 Drilling machine 16222
20 Provisions for future payment to employees next holidays 3180
21 Finished products in stock 11597
22 GAZ 3302 "Gazelle" 105000
23 Mineral wool 2942
24 Paper for office equipment in 1556
25 Cash on the current account 13049
26 Debt Procurement Manager Cousin AB of imprest 1838
27 registered rights to the trademark «Superdoor» 10470
28 Workstation accountants 26181
29 Oil Painting 2727
30 ** Current debt to suppliers for materials 14917
31 The financial result of the reporting year (4159)
32 Arrears to the budget for income tax 699
33 Cash on hand 8660
34 The direct cost of the current month, directly attributable to the issue of production 6845
35 Advances from customers 14 350
36 Current trade receivables for goods (works, services), 23158
37 Reserve fund (capital) 115000
38 Land owned by the organization 41502
39 Arrears of wages for the month 8270
40 Cash on deposit 13700

* Data on fixed assets and intangible assets are shown in the assessment of the residual value.
** Under the current (short-term) debt refers debt, the repayment of which is expected within 12 months after the balance sheet date.

ACTIVITY 3

Set up as a change of the balance sheet under the influence of each of these business transactions in the table.
TABLE 3
The change in the balance sheet under the influence of facts
economic activity of OOO "Sphere"
№ p / n Contents of the facts
economic activity
September 2010. The amount, RUR. Balance at
01.09.2010 Type of treason-ny
Assets Liabilities
1 received in cash from the account
2 Redeemed debt from current account provider for the delivery of valuables