Practical Accounting Financial Statements

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Uploaded: 04.11.2012
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Collection of case studies on the subject of "accounting (financial) statements"

Problem 1. In the balance sheet as at 31 December of the year reflects the significant investment company in shares of another organization. In March of the year following the reporting year, the organization received information that the market price of these shares decreased considerably in March. Determine the order of reflection of the events after the reporting date in the financial statements. Please use AR "Subsequent Events" 7/98

Problem 2. As of the reporting date corporation involved in the trial with respect to compensation for damage in connection with an event at the beginning of the reporting period of the accident, which occurred as a result of contamination of the surrounding land. The amount of compensation payable by the Company at the reporting date is uncertain, but experts estimate that the total cost of compensation will be at least one-third of the net profit of the reporting year. Determine the order of reflection of the fact in the conditional statements. Please use PBU 8/01 "contingencies"

Problem 3. What information with respect to fixed assets should be disclosed in the notes to the financial statements? Please use PBU 6/01 "Accounting of fixed assets".

Objective 4. The organization was founded in the form of company. Its authorized share capital of the founder, is not small is 30%. Average number of employees - 25 people. The organization is not subject to audit. Determine the composition of the annual financial statements to be submitted by the organization. (Please use this manual and the law "On the development of small and medium enterprises in the Russian Federation" dated 24.07.2007 № 209-FZ).

Task 5: Calculate the amount of gross profit trade organization for the following data:

1. Revenue from sales amounted to 590 thousand rubles, including VAT 90000 rubles.

2. The purchase price of goods sold amounted to 300,000 rubles;

3. selling expenses - 60,000 rubles.

Task 6. The organization has written off receivables as an uncollectible due to the expiration of the statute of limitations. However, in the reporting period the organization - the debtor transferred the funds. Decide on what line will reflect the amount of cash received from the customer? On what account take into account the amount received by the collection of receivables written off in previous years at a loss how hopeless receivable?

Problem 7. In May 2009, following the approval and submission of financial statements for the year 2008 revealed excessive amount of depreciation accrued in the amount of 5,000 rubles. Determine the order correction of this error.

Problem 8. Determine whether the obligation of which passed in the prescribed manner to the payment of taxes under the simplified system of taxation and the dividends are paid to keep accounting records and submit financial statements. Please use this to claim 4 of the Law "On Accounting" and Art. 42 of the Law "On Joint-Stock Companies".

Task 9. Complete the balance sheet at the end of the reporting period.
beginning of period
end of period
beginning of period
end of period
I. Non-current assets
1. Net fixed assets
Authorized capital
TOTAL Section 1
Reserve capital

Accounts receivable (payments are expected in no more than 12 months after the reporting date)
During the reporting period:

1. Paid from the cash funds in repayment of wage arrears in the amount of 43.6 thousand. Rubles.

2. The personal income tax withheld from employees' wages in the amount of 6.4 thousand. Rubles;

3. Discarded materials for production in the amount of 15 thousand. Rubles.

4. List the budget PIT withheld from the income of workers.

5. Total cash receiv

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