Final exam RFEI Accounting Theory 2011

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Uploaded: 11.06.2012
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1. One of the founders of the company "Antares" pay all costs associated with the opening of the company. Total expenditure amounted to 32,000 rubles, here included the cost of production printing, opening a bank account, obtain a certificate of registration, etc. According to the Charter, the costs associated with the formation of organizations that do not recognize the contribution to the authorized capital. Based on this, select the wiring through which an accountant in the company reflect the sum of the costs of Registered?
a) Credit 75/1 - Debit 04;
b) 50 Credit - Debit 91/2;
c) Credit 75/3 - 91/2 Debit;
d) Credit 75/1 - 91/2 Debit;
d) Credit 75/2 - Debit 84.

2. This week the printing house "Print" there was a fire, which resulted in the affected premises and printing equipment. However, it turned out that it has the money to rebuild. In what line of balance reflects the amount that will be spent to repair the printing?
a) "Capital reserves", as in the balance of this line are recorded reserved
money for unforeseen situations;
b) "Deferred expenses", as in the future will have to spend some money for the restoration;
c) "Income-bearing investments in tangible assets", as printing in the near future again will be repaid;
d) "Long-term investments" as the restoration after the fire take long;
d) "authorized capital", as these funds are intended for emergencies.

3. LLC "Sunrise" engaged in passenger transportation, celebrated its tenth anniversary.
In appreciation of its loyal customers the Company has received a gift - 30,000 rubles in cash. The money is put in the company bank account. Select the correct chain of documents accompanying the movement of money from clients to the current account:
a) the account cash warrant - the announcement on payment in cash - a bank statement and a part
Offers;
b) cash order - account cash warrant - the announcement on payment in cash - a bank statement and a part of the announcement;
c) cash order - a payment order - account cash warrant - a bank statement;
d) the account cash warrant - Ads for payment in cash - bank Memorial
order and bank statement;
d) pay-in-cash warrant - classified in the cash contribution - account cash warrant -
bank statement.

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