Tax accounting, option 1 (SPbFEK)

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Uploaded: 01.10.2012
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Task 1. Answer the following question in writing:
Tax accounting of income:
- Classification of income;
- Primary accounting documents for accounting of income;
- Analytical tax ledgers of income;
- Differences in the definition of income in the accounting and tax accounting.
Task 2. Solve the problem.
The actual labor costs in 2011 amounted to 1 200 000 rubles.
Organisation in 2011 concluded a contract of voluntary insurance of employees:
- Long-term insurance of employees for a period of 5 years; annual payments (contributions) - 100 000 rub .;
- Pension insurance (security); annual payments (contributions) under the contract - 60 000 rub .;
- 15 voluntary personal insurance of employees in the event of death, and (or) damage to health; annual payments (contributions) - 120,000 rubles.
Required: 1) Determine the amount of labor costs for tax purposes. 2) Fill in the Register-payment account costs of insurance workers (Appendix № 1).
Annex number 1
Register-payment account insurance costs for employees of the current period ___ 20__
№ p / n Indicator Amount, RUR.
1 Date of the records
2 The amount of the labor costs of the current period
3 Kind staff workers
4 The amount of payments (contributions) for voluntary insurance contracts of long-term life insurance of employees, pension insurance and (or) non-state pension provision of the employees within the established norms (12% of the amount reflected on line 2)
5 The actual amount of payments (contributions) for voluntary insurance contracts of long-term life insurance of employees, pension insurance and (or) non-state pension workers
6 The amount of payments (contributions) for voluntary personal insurance providing payment by insurers of medical expenses within the norms (6% of the amount reflected on line 2)
7 The actual amount of payments (contributions) for voluntary personal insurance providing payment by insurers for medical expenses
8 The amount of payment under voluntary personal insurance concluded exclusively in the event of death, and (or) of injury within the norms (15,000 rubles. X number of insured workers)
9 The actual amount of the contribution for voluntary personal insurance contracts concluded exclusively in the event of death, and (or) damage to health
10 Amount of payments (contributions) for voluntary insurance contracts of long-term life insurance of employees, pension insurance and (or) non-state pension provision of employees accounted for tax purposes indicates smaller amount recorded in rows 4 and 5
11 The amount of payments (contributions) for voluntary personal insurance providing payment by insurers for medical expenses is indicated below the amount reflected in the lines 6 and 7
12 The amount of payment under voluntary personal insurance concluded exclusively in the event of death, and (or) damage to health Indicates a smaller amount recorded in lines 8 and 9
13 Total insurance

Task 3. Solve the problem.
JSC "Slippers" decided to establish in 2011 a reserve for warranty repairs and warranty service, as specified in the order on the accounting policy for tax purposes.
Charges of the organization for warranty repair and warranty service are as follows:
- 2008 - 14000 rub .;
- 2009 - 22000 rub .;
- 2010 - 29000 rubles.
Proceeds from the sale of goods in respect of which the warranty repair for the same period were as follows:
- 2008 - 980 000 rub .;
- 2009 - 1480 000 rub .;
- 2010 - 1870 000 rubles.
At the end of Q1 2011, revenue from the sale of goods in respect of which the warranty repair and warranty service, was 560 000 rubles.
Revenues are with 18% VAT.
1) Determine the amount of deductions to the reserve for guarantees

Additional information

1) Determine the amount of deductions to the reserve for warranty repairs and warranty service for the I quarter of 2011. 2) Fill in the case-costing for warranty repair (Appendix number 3).

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