RFEI Control Accounting Financial Accounting UMP 20

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Description

Examination RFEI Accounting Financial Accounting (UMP-third lecture).
1. Determine the amount of deviation of the actual cost of materials from their accounting rates (as a discount price shall be the price of the contract), attributed to the production costs, if we know that the purchase of materials for a fee cost organizations 14 LLC rubles (including VAT Chispa 2136 rubles ), services of intermediaries - of 2 400 rubles (including VAT of 366 rubles) and travel expenses - 1200 rubles (including VAT of 183 rubles).
2. Creation of provision for impairment of materials is reflected in the accounting posting:
3.In the result of an avalanche, it was ruined warehouse Trade Organization with ski poles in the amount of 1.5 mln. Rubles. This amount should be reflected in the accounting Trade Organization, which is used schetop following correspondence:
4.Opravdatelnym document to reflect the operations of initial recognition VAT on materials (60 Credit - Debit 19) provides:
5.Stoimost materials brought in as a contribution to the share capital (in the assessment of the founders agreed) when used with the company
15 and 16 invoices reflected in accounting postings:
6.For "Invest" gave "North" aluminum sleds for manufacturing arc. The market price of the gift was 50 000 rubles. Delivery Area
Far north cost of "North" has 5 000 rubles (including VAT of 763 rubles). Formation of the actual cost of materials from the "North" takes place only on the 10th. account. Determine the cost of production of aluminum arches (overdrawn accounts 10th).
7. Organization donates materials orphanage. The accounting policy of JSC "world house" said write-off of inventories is carried out using the FIFO method. Guidelines Company, it was decided to help the children's home and send free fabric that as the materials stored in the warehouse. As in this situation is determined by the cost of materials written off?
8.Pokupnye semi-finished products - is:
9.ZAO "Inquisitor" produces materials on their own. (The account of materials, according to the accounting policy is conducted using accounts 15 and
16). In yanzare chief accountant of JSC "Inquisitor" has taken account of the party materials in the carrying value of the previous month, reaching the wiring: 23 Credit - Debit 15 - 20 thousand rubles and Credit 15 - Debit 10 - 20 thousand rubles. In mid-January, it was clarifying information: it turned out that the cost of production of materials was reduced by 5,000 rubles, compared with the previous month. Determine the amount of deviation, written off by 16 by the end of January.
10.Opredelite amount of VAT losses the company "A", if you know that "A" and "B" make the exchange transaction. Company "A" sends the company "B" 10 teapots. Normal price for tea is 740 rubles (including VAT of 113 rubles), but at the time of the transaction, the market prices of similar kettles reached
1100 rubles (including VAT of 168 rubles). Cost of the kettle is 600 rubles. Under the terms of the exchange, the company "B" gives the company "A" spiral - 25 shares at a price of 120 rubles for unit (including VAT 18 rubles) (The calculations were performed with an accuracy of rubles).
11.Postuplenie stocks do not belong to the organization's ownership reflected in the accounting posting:
12.Izlishki materials identified in the inventory, are initially:
13.Smysl materials FIFO valuation method is that:
14.Spisanie materials for the needs of production as a whole (general production needs) made the following accounting entry:
. . . . . . . . . . . . . . . . . . . . .

Additional information

15.Organizatsiya invests materials ustaany capital of the company, their actual cost is 90 000 rubles. The contribution was valued at
150,000 rubles. The difference between the actual cost and the value of assessment materials
16. In intoxicated Jr. storekeeper Borzykin AA destroyed material assets, the cost of which is 10 000 rubles. An official act with the reasons damage to property. The average monthly salary AA Borzykina is 2 500 rubles. Determine the amount,
which shall reimburse the storekeeper organization for damages.
17.Tovary - it
18.Raznitsa between the cost of damaged materials and the cost charged to the offender is transferred
19.Summa variations in the cost of materials purchased now for a fee on the account 16 is transferred:
20. In which of the following situations, the organization is not required to conduct an inventory of:

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