TSU gosy Answers to 63 Questions Accounting 2014

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TSU Answers to gosy Accounting 63 2014 issue cribs

Indicative list of questions to prepare for
State interdisciplinary examination in the specialty
"Accounting, analysis and audit" for 2013-2014 account. year.


1. The accounting policies of the organization. Basic principles of accounting-policy.
2. The system of regulatory accounting and auditing activities in Russia.
3. The subject and method of accounting of their terms.
4. The balance sheet, its structure, types of basic characteristic of his articles, analytical capabilities.
5. The classification of accounts structure and purpose.
6. Synthetic and analytical account of their relationship.
7. Documentation; requirements for completing the documents, their classification, document.
8. The inventory of assets and liabilities as the primary way to Denia observed the objects of accounting, the procedure for carrying out and reflection in accounting.
9. The accounting records, their appointment, classification, identification and correction of errors.
10. The concept, classification and valuation of fixed assets in the accounting and reporting.
Revaluation of fixed assets, reflected in its results into account.
11. Documentation of analytical and synthetic accounting motion-tion of fixed assets.
12. The procedure of calculation, methods and accounting for depreciation of fixed assets
13. Accounting for the costs of restoring plant and equipment (repair, modernization, reconstruction)
14. Intangible assets, their composition, assessment and reassessment, regulation.
15. Accounting movements of intangible assets
16. Accounting for amortization of intangible assets.
17. The concept, classification, evaluation of material and production
stocks in the current accounting and reporting.
18. Documentation of analytical and synthetic accounting offenses in the materials with different variants of the accounting policies.
19. Documentation and records release materials in manufacturing and other disposals.
20. The procedure for calculating wages in various forms and systems of Zara and salaries.
21. The method of calculating deductions from wages of employees and reflected in the accounts.
22. Documentation and technology staff buyout by complement-enforcement wage reflected in the account.
23. Documentation and Technology for calculating temporary disability benefits, reflected in the account.
24. The composition and classification of costs.
25. The composition, recording and distribution of service costs of production and management in different types of accounting policies.
26. Accounting for the costs of auxiliary production and calculation of the currently-cost services provided by them.
27. Methods of cost accounting for production and calculation of the cost of finished products.
28. Conduct of business, documentation, accounting, and auditing of cash operations, money transfers, and documents the way.
29. Documentation of analytical and synthetic accounting Ras calculations with accountable persons.
30. Documentation of analytical and synthetic accounting operator-radios on current accounts
31. Accounting for the settlement of insurance contributions for social insurance.
32. Accounting for the settlement with the budget on VAT.
33. Accounting for the settlement with the budget on income tax.
34. Accounting for the settlement with the budget for the property tax.
35. Accounting for settlements with buyers and customers (through 62)
36. Accounting for settlements with suppliers and contractors (by 60)
37. Accounting for the settlement with the personnel on other operations (through 73)
38. Accounting for settlements with various debtors and creditors (by 76)
39. Finished products, its evaluation. Accounting of finished products at a time, personal accounting policy options.
40. Accounting for the sale of finished products, audit.

Additional information

44. The concept of loans, their distinctive features, the accountant-ing accounting, audit them.
45. The composition and taking into account other income and expenses, reflect them in the order of parity, of their audit.
46. \u200b\u200bThe notion of financial statements, its composition, location and timing representation-tion.
47. Balance Sheet as a source of information for assessing financial condition.
48. Report on financial results and its analysis.
49. Analysis of absolute financial stability.
50. The system of financial ratios for financial analysis
state, the method of their calculation.
51. The analysis of balance sheet liquidity.
52. Analysis of working capital turnover of the enterprise.
53. Analysis of the economic activity of the enterprise.
54. Analysis of the financial business activity.
55. The analysis of movement and use of assets.
56. The analysis of movement and use of labor resources.
57. The essence of the audit activities. Planning the audit.
58. Types and classification audit.
59. The concept of risk and its use in auditing.
60. Audit procedures and methods for the preparation of audit documents.
61. Completion of the audit and the auditor's report and its contents.
62. The rights and duties of audit organizations, individual
auditors and audited entities.
63. The rights and duties of audit organizations, individual
auditors and audited entities.

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