Features of accounting in motor vehicles, option 1

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Uploaded: 20.07.2013
Content: 30720172612457.zip (21,04 kB)

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TASK 1.
1) Create the wiring on the basis of the business operations;
2) Calculate the required amount of business transactions;
3) Determine the financial results of the motor company for January 2009
The log of transactions for January 2009
№ p / n Contents of transactions Amount rubles. Correspondence of accounts
Debit Credit
1 the wages to drivers of cars 17948 20 70
2 Assessment of the UST from the salary 4666 20 691,2,3
3 assessed on compulsory insurance against accidents at work (0.9%) from the salary of 20 691 162

TASK 2.
To determine the rate of flow of fuel and lubricants taking into account the correction factors in the conditions of our region for the car in the winter.
Correction factors to the standard cost of fuel
№ p / p Indicators Value (%)
1 Work vehicle in winter 12
2 Working vehicles in cities with a population of 1 million. 3 million. 20 people
3 Work vehicles requiring frequent stops processing 10
4 For cars that are in operation for more than 5 years 5
5 For vehicles that are in operation for more than 8 years 10
Initial data:
№ p / p Indicators Indicators
1 Vehicle Bus LiAZ 5256
2 Working conditions part of the technological stops
3 base rate of fuel consumption (l / 100 km) 46
4 Run the day (km) 103
5 Duration of the work shift (h) 8
6 Lifetime (years) 6
7 additional fuel consumption by 1 hour of heating system (l) 2.5

TASK 3.
Calculate the amount of vehicle tax for 2009.
Initial data:
The presence and movement of vehicles
Mark vehicle
Power unit transport
tools
Balance at 01.01.2009.
Received 2009 Retired 2009
Month State Registration Number
Month disarming
accounting
Number
MAZ trucks
5551 180 5
Truck Tatra 815 282 10
Cars VAZ 21093 1 78 2 IX
PAZ
1 3205 120
A-122B Grader 135 1
Truck KrAZ 6510 240 IV 2
Loader TO-18 BR 130 VII 1
To calculate the transport tax rates used operating in the Tyumen region.

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