An indicative list of issues to prepare for the state exam in interdisciplinary specialty "Accounting, analysis and audit" for 2012-2013 account. year.
1. The system of regulatory accounting and auditing activities in Russia.
2. The accounting policies of the organization. Basic accounting principles (assumptions, requirements).
3. The subject and method of accounting of their terms.
4. The classification of accounts structure and purpose.
5. Synthetic and analytical account of their relationship.
6. Documentation; requirements for completing the documents, their classification, document.
7. Inventory of assets and liabilities, as a way to monitor the primary objects of the account, the procedure for carrying out and reflection in accounting.
8. The accounting records, their appointment, classification, identification and correction of errors.
9. The essence of auditing. Planning the audit.
10. The concept of risk and its use in auditing.
11. Audit procedures and methods of obtaining audit evidence.
12. Completion of the audit and the auditor's report and its contents.
13. The rights and obligations of the audit organizations, individual auditors and audited entities.
14. Training and certification of accountants and auditors in Russia.
15. The notion of financial statements, its structure, addresses and deadlines for submission. Reform in connection with the introduction of IFRS.
16. Definition, classification and valuation of fixed assets in the accounting and reporting. Revaluation of fixed assets, reflected in its results into account.
17. Documentation of analytical and synthetic accounting of core assets, audit them.
18. Documentation of analytical and synthetic accounting disposal of fixed assets, audit them.
19. The procedure of calculation, methods and accounting for depreciation of fixed assets according to the methodology of accounting and taxation.
20. Accounting for the costs of restoring plant and equipment (repair, modernization, reconstruction) in different types of accounting policies.
21. Accounting for leased assets under the lease the lessee and the lessor.
22. Accounting for leasing the lessor and the lessee in different types of account on the balance of the leased property.
23. Intangible assets, their composition, assessment and reassessment, regulation.
24. Accounting movements of intangible assets
25. Accounting for amortization of intangible assets.
26. The concept, classification, evaluation of inventories in the current accounting and reporting of the audit.
27. Documentation of analytical and synthetic accounting of receipt of materials in different types of accounting policies.
28. Documentation and records release materials in manufacturing and other disposals.
29. The procedure for calculating wages in various forms and systems of wages.
30. The method of calculating deductions from wages of employees and reflected in the accounts.
31. Documentation and technology staff buyout of additional remuneration, reflected in the account.
32. Documentation and Technology for calculating temporary disability benefits, reflected in the account.
33. The composition and classification of costs.
34. Accounting for material costs and waste. Ways to control the use of materials in production.
35. The composition, recording and distribution of service costs of production and management in different types of accounting policies.
36. Cost accounting and calculation of cost of goods (works, services) auxiliary facilities.
37. Accounting for non-productive costs and losses. Accounting for marriage in production.
38. Methods of accounting of expenses for production and calculation of production costs.
39. Procedure for conducting, documenting, accounting and audit of cash operations, money transfers, and documents the way.
40. Documentation of analytical and synthetic accounting Payro