Test №2 Accounting Theory - MEI

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Description

Problem number 1
Terms: Documents authorizing business transactions with cash, subscribe
Answer student company directors
Chief Accountant
Employees of the organization
The founder
The head of the organization, the chief accountant or authorized by unauthorized persons

Problem number 2
Conditions: Primary documents should be written
Learner Response: At the time of the transaction
Before reporting for the quarter
Before drawing up the annual accounts
Dates are not set
There is no right answer

Problem number 3
Terms: The shelf life of accounting reports, annual balance sheets companies in the archive of the enterprise make
The answer student 10 years
5 years
3 years
can not be transferred to the archives of the enterprise
1 year

Problem number 4
Conditions: Primary documents and annexes thereto, fixing the fact of the business transaction (cash, bank documents, etc.) stored in the archive of the enterprise
The answer student 10 years
5 years
3 years
1 year
Not to be stored

Problem number 5
Terms: The shelf life of documents related to payroll to employees (personal accounts of workers and employees) is
The answer student 10 years
75
15 years
Not to be stored
25

Problem number 6
Conditions: The active account is
Learner Response: In the asset balance
The passive balance
In the balance
There is no right answer
The assets and liabilities Balance Balance

Objective number 7
Terms: Passive expense located
Learner Response: In the asset balance
The passive balance
In the balance
There is no right answer
The assets and liabilities Balance Balance

Task number 8
Terms and conditions: By using the method of double entry accounting entries are made. Accounting entries - is:
Learner Response: Record business transaction on the balance account
Indicating the name of corresponding accounts
Name debited and credited the accounts and record the amount of the business transaction in the debit one account and credit another account
Invoiced to customers for the company shipped products
There is no right answer

Objective number 9
Conditions: When you open an active account opening balance recorded
Learner Response: The debit account
The credit score
At the same time in the debit and credit accounts
Do not have an active account balance
There is no right answer

Problem number 10
Terms: At the opening of the passive account opening balance recorded
Learner Response: The debit account
The credit score
At the same time in the debit and credit accounts
There is no passive account balance
There is no right answer

Problem number 11
Terms: Off-balance sheet accounts - it
Learner Response: Accounts intended to account for economic resources, not belonging to the enterprise, but are limited in his use
Invoiced to the entity suppliers for goods delivered and services rendered
The accounts of the enterprise, open a bank for the storage of cash and non-cash settlements with other companies
Invoiced to customers for the company shipped products
There is no right answer

Problem number 12
Terms and conditions: active and passive accounts accounting for a way to group and summarize the credentials are divided into
Learner Response: Synthetic
Analytical
Synthetic and analytical
Invoiced to customers for payment
All of the above

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