Examination number 1 to boo accounting (MISA)

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Uploaded: 22.09.2012
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9. 1. The authorized capital of the joint venture "ABC" in the amount of 4,000 thousand. Rub. (Share 51% of the French side - 2040 thousand. Rub., Russia - 49% - 1960 thousand. Rub.) Is formed by making him cash in the amount of 3820 thousand. Rub. and an item of property, the market value of which amounted to 120 thousand. rub., including VAT 20 th. rub .; an independent valuer 162 thousand. rub., including VAT 27 th. rub .; assessment of the founder - 180 thousand. rub., including VAT 30 thousand. rub. As a result of the economic activity of the Russian side was additionally purchased and put into operation a new facility of fixed assets in the amount of 240 thousand. Rub. (Including VAT 40 thousand. Rub.). However, neither the Russian nor the French side saw no need to increase the share capital, so the balance of the share capital remained unchanged.
Required: whether fully formed authorized capital of the company "ABC" in these circumstances? Reflect on the abacus accounting admission of a fixed asset in the amount of 240 thousand. Rub. (Including VAT 40 thousand. Rub.)
2. 9. In 2000, JSC "Baltic Coast" has placed 3,500 shares of primary issue. Their nominal value amounted to 1210 rubles. per share and the offering price - 1390 rubles. Spending on public offering amounted to 49,000 rubles. According to the results of 2000, JSC "Baltic Coast" a loss of 12 000 rubles. General Meeting of Shareholders decided to send part of the share premium obtained from the placement of shares to repay the loss.
Required to reflect in the accounts of accounting operations on placement of shares and cover losses in 2000
3. 10. The well-known American manufacturer of elevators Otis Elevator announced a jointly with IBM and Next Generation works to install in the car video screens on which passengers will show through the Internet news bulletins, weather forecasts and advertisements. Especially for the operation of Internet-service elevators, a new e + Display. It is unknown how much will get from Otis innovation, but in the next 2-3 years the company expects to sell at least 10 thousand. Internet-screens for elevators.
It is required to determine what will be reflected the costs associated with the installation of Internet-screens in the elevators, which are already being exploited.
4. 11. Hotel "Golden Star" bought the jet skis for use as a pleasure. They can accommodate three passengers, and you can even sit sideways. These machines are so stable that they can fish.
Required: how to include the cost of jet skis in the cost of hotel services of the hotel "Golden Star"?
5. 11. 3 February 2000 by a deed of gift Company "Spring" received woodworking machine residual value of 6,500 rubles. The market value of the machine was 7,000 rubles.
Required: whether to charge depreciation on the woodworking machines and how this machine assessment should be included in the calculation of the average annual value of the property in 2000 when calculating the tax on property of "Spring"?
6. 11. French farmers Gaston Bonnet left kidney gave his beloved pig named Fifi as a newspaper reported AIDS-INFO number 6 in 1999. Fifi - a multiple winner of exhibitions of thoroughbred pigs and the best around Perigueux mushroom-truffle hound. These specially trained animals learned and appreciated all the gold. Mushrooms, they were underground, selling upmarket restaurants for $ 2,500 a pound, and not without reason called "black diamonds". So when Fifi kidney failure, Gaston tried in any way to save the life of his nurse. She had three kidney transplants, but transplants from other animal organs were rejected quickly. Gaston was the same blood type, and he offered to his own kidney transplant. One of the private clinic veterinarians agreed for a very substantial fee to do this operation. It was a success - Gaston and Fifi feels great.

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Required: Will the original cost of Fifi after this operation?
7. 12. The company "New Russian window" of the agreement for the transfer of scientific and technological products has acquired exclusive copyright on software for 720 thousand rubles. (Including VAT - 120 000 rub.). The software product is used in the manufacture of windows made of metal and plastic designs. Its useful life, based on documented evidence of its developer, now defined in five years.
Required: What accounting entries are made when entering into account and amortization for this software product company "New Russian window"?
8. 12. In 2001, the law firm JSC "Neva-Lawers" decided to replace the outdated version of the computer program "Lawyer-info-97", which allows to work with databases and regulations, the new - "Lawyer-info-2001." The initial cost of the program obsolete - 24,200 rubles., The amount of accumulated depreciation - 14,520 rubles. When you update the terms of the agreement exclusive copyright to the new program transferred to the buyer. Cost exclusive copyright on the program "Lawyer-info-2001" - 32,900 rubles. (Including VAT - 20%). Under the terms of the contract of licensed service provider undertakes a monthly basis to update the database. The cost of renovation - 2400 rub. per month (including GST - 20%).
Requires reflect the accounting operations of disposal and acquisition of software and licensing services.
9. 13. In June, 2001. JSC "Stankolit" conducted an inventory of material assets. During the inventory revealed shortage of materials in the amount of 32,400 rubles.
Required to reflect on the abacus accounting shortage of property JSC "Stankolit."
10. 13. Agricultural enterprise "Elite vegetables" grows vegetables in greenhouses. To cover the expenses on the heat and energy local budget allocates special funds. In recent years, compensation makes delivery of fertilizers and spare parts.
Required to reflect on the abacus accounting admission earmarked funds.
Choose the correct answer from the options.
13. 10. What kind of a synthetic account of the account used for long-term investments:
14. 10. Under the long-term investments to understand:
15. 12. How long are amortized if their useful life can not be determined:
17. 13. At what expense related spare parts consumed during overhaul lathe, performed an economic way of auxiliary production workshop:

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