Task 1. When checking prior inventories have been identified following fact was found broken meter cost 15,000 rubles., Damaged the fault of the financially responsible person. As a result of an inventory made the following postings:
Am 02 - Cr 01 - 12 thousand rubles. - Determine the residual value of the measuring device;
Am 94 - Cr 01 - 3 000 rubles. - Written off the residual value of the measuring device;
Am 73 - Cr 94 - 3 000 rubles. - Attributed to payments to staff;
Am 50 - Cr 73 - 3 000 rubles. - Made in cash perpetrator.
Enter the correct mistakes and make accounting entries.
Task 2. When checking Payroll Auditor examined the following documents:
• a list of persons entitled to receive funds under the report, which indicated the name of the system administrator AY Sokolov and the term of 10 days, which shall be issued imprest;
• advance report of 25 July 2005 from AJ Sokolov. To advance report attached receipt in the amount of 2900 rubles., Which states "Office Supplies" and a check for the amount of CMC 2900 rub .;
• the account cash warrant number 22 dated July 5, 2005. for AY Sokolov in the amount of 2900 rubles. In the column "Reason" it says: "Household Expenses";
• cash sheet dated July 5, 2005, where registered the account cash warrant number 22 in the amount of 2900 rubles. In the column "Number of correspondent accounts" specified - 71;
• Magazine-warrant № 7. Under "Expenditure of imprest" amount of 2900 rubles. assigned to the debit account 26.
The audit Auditor concluded it is impossible to determine the feasibility of the production costs AU Sokolov on the expense report number 22 dated July 5, 2005, and stated the fact of the use of funds for personal purposes. In the act of revision head of the organization proposed to charge 2900 rubles. payroll AY Sokolov. Head decided the need for AU Sokolov amount of 2900 rubles. the cashier of the organization. AY Sokolov contributed money to the cashier.
What was the reason for the withdrawal of non-production costs?
What are the comments on the transaction needs to be reflected in the revision of the act?
Make entries in the audit.
3. Setting of the accounting data from the organization the number of products shipped:
• CMP "Trading House" - in the amount of 16,800 rubles., Including finished products in the amount of 9000 rubles. (Item number 21008) and 7,800 rubles. finished goods (item number 21012);
• JSC "bean" - in the amount of 29,736 rubles., Including 2476 rubles. TMC (item number 15018) and 27,260 rubles. TMC (item number 1509).
CMP contract with "Trading House" and ZAO "bean" transfer of ownership of goods and materials provided at the time of payment.
The inventory of goods and materials shipped to reveal the following.
CMP "Trading house" shipped:
• on the bill of lading number 232 (the form № 1-T) on March 12, 2005 - Refractory brick C69 / 300 (item number 21008 - 8 tons, the cost of 1 ton - 1125 rub.);
• on the bill of lading number 241 (the form № 1-T) on March 14, 2005 - Refractory brick S87 / 150 (item number 21012 - 6.5 m, the cost of 1 m - 1 200 rub.).
JSC "bean" shipped:
• Holiday invoice materials to the side of number 14 (form number M-15) of 20 January 2005 - tires 210 × 508 - 4 pcs. at cost 619 rubles. per Unit. tires and 322 × 457 - 22 pcs. at cost 1,363 rubles. 1 pc.
Specify the form of registration cards of each item of inventories.
Enter the minimum frequency necessary inventory of goods and materials shipped.
Complete analytical tables Act inventory of goods and materials shipped on Form INV number -4.
From a document examiner took the information on the cost of shipped products and materials?
Adjust the deviation in the accounting records on accounts.