Laboratory workshop on accounting - MEI

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Uploaded: 25.04.2011
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Task 1
As recognized organization purchases are an enterprise's assets, if the sale price of the enterprise (excluding VAT) is less than the value of its net assets?
The selling price of the company (excluding VAT) of 7,000,000 rubles., The carrying value of the assets - 10,000,000 rubles. And payables included in the property complex - 2,000,000 rubles. According to the consolidated invoice seller enterprise the amount of VAT payable in addition to the price of the company is 1067500 rubles. The assets of the company consist of fixed assets, inventories, work in progress, claims, financial investments.

Task 2
As reflected in the accounting organization registered in July 2007, service fees for bank current accounts, when in July - September 2007, the activities (including the preparation) organization is not conducted?
The fee for account maintenance in the amount of 700 rubles. deducted by the bank from the account of the organization (which is credited to the deposit amount to the charter capital of the organization) on the last day of each month.

Activity 3
As reflected in the accounting and reporting of the organization in 2007. Assets in the form of goods carried at purchase prices?
At the beginning of the reporting year, the actual cost of goods 1700000 rbl., At the end of the year - 3970000 rubles.
During the year, the organization acquired the contractual goods worth 8074000 rubles. (Excluding VAT), the actual cost of goods sold 5,000,000 rubles., Missing (due to damage, theft, fire) - 804 000 rubles.

Task 4
As reflected in the accounting and tax accounting organization, has the exclusive right to a computer program, the transfer of these rights by the subsidiary company as a contribution to its authorized capital?
The agreed value of the exclusive rights of the parties to the program is 1450000 rubles., Which is equal to the nominal value of the share of the organization of paid transfer of exclusive rights. The program, the organization acquired in 2008 from a third party under a contract for the alienation of an exclusive right that is registered in the accounting and tax accounting as intangible assets (IA) at cost 1,500,000 rubles. By the time of the transfer of exclusive rights to the program Ltd subsidiary Amortization of program is 50,000 rubles. Rights for the program are not registered.

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