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Final exam ("favorite toy" "Brigade") RFEI
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Uploaded: 30.09.2015
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The section "Accounting for the payment of a single tax on imputed income," As a practical task, you and your friend has opened a shop of children´s toys. Your idea a commercial success, and the first three months you managed to make 4627 rubles. net profit. These were ...
Additional information
The section "Accounting for the payment of a single tax on imputed income"
In a practical task, you and your friend has opened a shop of children´s toys. Your idea a commercial success, and the first three months you managed to make 4627 rubles. net profit. Such were the results of the 2nd quarter. But before you start, check the results of the previous practical tasks:
Credit 80 - 350 000 rubles;
Credit 99 - 4 626.7 rubles;
Credit 68 - 6630 rubles;
Credit 70 - 44 370 rubles;
Credit 69 - 17 442 rubles;
Total amount of all liabilities - 423 068.7 rubles.
Debit 51 - 151 020.7 rubles;
Debit 50 - 48 rubles;
Debit 41 - 272 000 rubles.
Total sum of all assets - 423 068.7 rubles.
The examination tasks ..................................
The section "Accounting by using a simplified tax system"
This examination tasks you continue to maintain accounting and tax accounting of "Brigade". To enable us to assess your knowledge, you will have just as in the case study in the three months to conduct accounting - fill circuit Aksenov, Book of income and expense and at the end to complete the declaration. Again, make a reservation. You will recall that the declaration be completed only at the end of the tax period - a year. But the purpose of training you have to fill it out based on the results of the 2nd quarter. If you carefully perform practical tasks, there are no problems you should arise.
To you did not have ..............
APRIL
The primary task at the beginning of the month is the payment of wages to workers. So you need to reflect the receipt of money from the account in cash and the issuance of their employees. The amount of payment you know from practice .......
- Next, you start paying bills. First you pay the bill public utilities - 14 750 rub., Including VAT - 2 250 rubles.
- Then, pay phone and Internet - 590 rubles. (in Vol. h. 90 rubles. VAT).
- On April 3, you´re shooting for household expenses 6 000 rubles. from the account.
- On the same day the amount you give to the master for the purchase of gasoline for cars.
- In accordance with the repayment schedule of the loan (see. Table on p. 56 of the second chapter) in April, the bank transferred 19 062.5 rubles. Of these, 6 562.5 rubles. It is a payment for a loan (interest).
- During the last quarter of the amount of your down payment has been calculated on a single tax - 27 326 rubles at the rate of revenues and expenses in the first quarter. You do not wait for April 25 is charged, and immediately transferred to the budget calculated amount.
- At the request of the Secretary of your GV Loktionova you remove from the account, and then gave her cash from 5000 rubles for the purchase of paper. 11 April.....................
* Note: In order to pass on the great work you need: all the documents in the drawings to copy on blank forms (balance sheet, for educational purposes, must be filled in rubles), where you have to put his signature and name, scan, packed in a ZIP archive with schemes Aksenov named "Accounting in the MBP-final examination", and upload to the portal of the Institute !!!
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