RFEI It.Ekzamen Accounting Theory 200 Problems.

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RFEI It.Ekzamen Accounting Theory 200 Problems.

Final exam RFEI Accounting Theory 200 questions.
Questions:
1.Firma "Antares" two weeks ago, the beginning of the renovation of the building of the main office. For this purpose it was purchased metal lattice. In the window to install them so far failed. On what account in this case, the value will be stored arrays?
2. On this week's print shop "Print" there was a fire. 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?
3.OOO "Dawn" engaged in passenger transportation, celebrated its tenth anniversary. In appreciation of its loyal customers the Company has received podorok - 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:
4.Vash brother decides to open of "My Family", but understands that the initial contribution to the authorized capital lacks 2,500 rubles, and offers to add this amount. He does not want to take the money you borrowed, but wants you to work with him. Have you thought and agreed. What will you at this enterprise?
5.Po end of the quarter in the company "GRAND" came from the assessments. The inspector asked the accountant to provide balance. This quarter podotchetniku accountant gave money to buy materials. But the report period has not yet expired. Cocoa the balance sheet tax inspectors will be able to find the balance of the account 71?
6.OAO "Burenka" produces two types of products that are subject to 18% (production of machines for the production of dairy products) and 10% (issue of dairy products: milk, kefir, yogurt, etc.) VAT. What will indicate the amount of VAT accountant, writing an invoice for the implementation of machines and costs 377,600 rubles, and the price of products at 40,238 rubles, if the cost of, respectively, is 320 000 rubles and 32 700 rubles?
7.Kompaniya engaged in construction of residential buildings, construction materials purchases in the store "Builder". The employee is responsible for obtaining materials charged
his assistant pick them up from the store. Whether in this case, "Builder" give materials aide if the power of attorney is issued for his boss?
8.Pri creating ZAO "Globus" the founders of the organization contributed to the authorized capital of 4 cars, 10 computers, furniture, worth $ 2.75 million rubles, but the exploitation of these resources has not yet begun. Whether these contributions to the charter capital is the primary means immediately?
9.OAO "Vinyl" is engaged in manufacture of DVD discs and cassettes. For the production of a single disk or tape requires a lot of components, plastics, film and other. Once the products are made, it is sent to the warehouse. With the help of an accounting document can be proved that the products underlying stock company, it has a cost, and not another?
10.OAO "Farmakor" produces medicines. What will indicate the amount of VAT accountant, writing an invoice for the implementation of the party "Analgin" and costs 38 500 rubles, if its cost is equal to 32,000?
11. When registering JSC "Miracle" founders announced that the share capital will be equal to 15 thousand rubles. This amount has been specified in the charter of the organization. But when the company was registered, Lavna accountant decided to reduce the authorized capital up to 7 000 and start working with this amount, because after the registration does not matter how much money is on the 80-m run. Can I commits such acts?
12.Firma "Smarty" produces wheels and then export them abroad. She recently signed a deal with a well-known company in the amount of 458,000 rubles. What is the VAT on the transaction?
13.Amortizatsiya intangible assets and fixed assets used in pri

Additional information

157.V January 2008, the company "Alpha" subscribe to the newspaper for a whole year, paid 6000 rubles. What changes will occur at the same time in the balance sheet?
158.Pri creation of the shares were issued, each of which has a well established price. The founders of the shares were taken himself, thus, contributing to the share capital. The remaining shares are sold at a price above par. At some of the strings affect the balance of the difference between the declared and the founders received from the sale of shares amounts?
159.OAO "Boltprom" donated JSC "Bolt" hardware. Should the situation of the accountant to issue any documents about the transfer of fixed assets, if the two organizations are engaged in the issue of fixing materials?
160.Firma "Call" has been selling cell phones. On a business trip, for another consignment sent the driver Gudkov. What should be done Gudkov to get cash for travel expenses?
161.V company "Astra" came a new accountant who only a month ago graduated. He had no idea that the accounts have tubes for correspondence, which has a small but very important secret. Uncover the secret inexperienced bookkeeper.
162.OOO "Sesame" engaged in the production of plastic windows, purchased the necessary materials in the amount of 890 000 rubles. The cost of materials was included VAT. I approached the end of the quarter and the society must pay for the debts of the state. What is the amount of VAT that society should be listed in the budget?
163.Rukovodstvo JSC "Doctor", is engaged in production of drugs, decided to hand over the unused space for rent. Tenant payment of the contract amount (63 000) for 9 months ahead. How should I dispose of this amount to avoid paying tax on the huge profits?
164.Vy bought a computer for work. After a week of your birthday gave another computer, and you are thinking: what to do with it? You have decided that it will not sell. Do you have friends who do not have even a "technology" and they will come to you to take advantage of the Internet. You'll have to take a fee for it. What for you would be given to the computer in terms of the Accountant?
165.Za month debit account turnover amounted to 34 500 rubles, and credit turnover - 21 300 rubles. Determine the balance of this account.
166.V shop "Kuzma" come with the buyer paid the invoice and a power of attorney to take your goods. Which document with the goods necessary to give the buyer, and who writes?
167.Produktsiya private bakery "Gingerbread Man" is in great demand. The director decided to expand the business and open a shop for the production of chocolates. Equipment was purchased, the payment is carried out through the current account. Pick up the equipment commissioned Sakharov KO Which of the following documents are required Sakharov?
168.OOO "Teppolyuks" paid rent premises for the whole year of 50 000 rubles. Two months passed, during which the company has used the room, it helped to organize production. What changes will occur in this case, the balance of society?
169.Odnim of the founders of "Kommunar" is VK Ivanov When you create a society he has made as a contribution to the charter capital of more modern computers. Appeared in the enterprise asset counterbalanced liabilities line balance N 410 "authorized capital". And what does this passive?
170.Tipografiya "Poligrafika" received from suppliers of materials in the amount of 1 000 000 rubles. What happens in the balance sheet after printing reflection of this operation?
171.Stroitelnaya company "Russtray" has acquired 5% of the shares of well-known "Communication", engaged in the sale of mobile and fixed-line telephones, fax machines and satellite systems. Which line balance accountant construction company must make a record?
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