1. Examination 1
1.1. Asset Accounting
1.2. Registration materials
1. Create a balance at the beginning of the month.
2. According to the opening balance of accounts.
3. Create a log of transactions per month.
4. Flip the operation in the accounts.
5. Determine the accounts of turnover per month and the final balance.
6. Create the reverse statement for the month, and the balance at the end of the month.
Table 1.2 Balances at the beginning of the accounting month (thous. Rub.):
Account Name 1
01 Property and equipment 117
02 Depreciation 22
10 Materials including MAT 57 7
51 Current Account 49
60 Accounts payable 45
75 Debt founders of deposits in authorized capital 30
99 16 Profit
The authorized capital of 80 150
66 Short-term bank loans 20
2. Examination 2
2.1. Accounting for settlements with the personnel on payment
To perform the control work is necessary to study the topic 2, "Accounting for labor and wages."
Students should be aware that the shape of Mr. wage established organizations themselves. Deductions from amounts na¬chislennyh to pay, are made in accordance with applicable za¬konodatelstvom. Accounting payroll deductions from her salary issued and deposited layers is conducted on account 70 "Settlements on wages." It should examine the order of transactions on this sche¬te. It is necessary to examine the established legislative procedure of calculation and payment of organizations, the unified social tax to non-budgetary funds and the procedure for its reflection in the accounts.
On the basis of the initial data reflect the business transactions for the month in the Journal of registration of economic operations, performing calculations neob¬hodimye.
The log of transactions
Number l / n Contents business transaction Amount Correspondence accounts
1 Payment orders. Pere¬chisleno from the account in arrears pol¬nostyu:
- Social fund. Insurance;
- The pension fund;
- Fund undertakes. honey. Insurance;
- PIT Budget 5000
2 cash order, received from the account in cash for the payment of wage level. fees for the previous month 160000 50 51
3 Payroll. Issued monthly salary for the previous month 133200 70 50
4 Register of deposited wages. Deposited unpaid wages on time 70 26800 76/4
3. Examination 3
3.1. Accounting for the cost of production
3.2. Accounting of finished products
On the basis of initial data produced Ltd. "Dawn" production costs:
1. Create correspondence accounts given business transactions.
2. Open the account of cost accounting and to reflect on their business operations with the indication of corresponding accounts.
3. Create statement distribution overhead and general running costs.
4. Create a calculation sheet for complete orders.
Background: 1. Company "Dawn" is the main production, repair shop and service management; It provides small-scale production, and keeps a record of the cost of the orders. This month, the main production work performed by three orders - ZH№7,8,9. This work order №7 started in the previous month and completed this month. Works commissioned №8 were initiated and completed during the current month; work order №9 were launched this month and be completed. Indirect costs are allocated according to the accounting policy on the orders in proportion to the basic salary of the workers. Revenue for taxation purposes is recorded at the time of shipment of products to customers.
List of references