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Accounting Financial Accounting Part 1 (tests MEI)
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Task 1
Question 1: What is the economic account?
1. Economic Accounting - a way of controlling the activities of the organization.
2. Economic Accounting - one of the functions of management of the organization.
3. Economic Accounting - monitoring system, measure and record the process of material production in order to control and manage them in a particular order.
4. Economic Accounting - monitoring, measuring and recording the process of material production.
5. Economic Accounting - a reflection and generalization of mass phenomena and laws in the financial and economic activities of organizations.
Question 2. What kind of economic calculation you know?
1. Current, financial, operational.
2. Operational and statistical accounting.
3. The statistical, administrative and regulatory accounting.
4. Accounting, operational and financial accounting.
5. The management and financial accounting.
Question 3. Accounting as a science is:
1. Of the two independent parts.
2. Of the three independent parts.
3. Of the four independent parts.
4. From one part of the self.
5. Of the five independent parts.
Question 4: What are the individual parts is accounting?
1. Theory of accounting, financial and management accounting.
2. Financial and management accounting.
3. Economic and financial accounting.
4. Theory of Accounting and Financial.
5. The administrative and economic.
Question 5. What is accounting?
1. This is an ordered system of collecting, recording and summarizing information in the value of assets, liabilities, income and expenses of the organization and their changes, is formed by the continuous, continuous-tion, documenting all business transactions.
2. The collection of methods, techniques for proper accounting.
3. Balance generalization property, liabilities and business operations.
4. The method of knowledge of the subject.
5. Balance, double entry.
Task 2.
Question 1. The accounting system distinguish between:
1. The management and financial accounting.
2. Economic Accounting.
3. Current, operational accounting.
4. The statistical account.
5. Regulatory.
Question 2. What is meant by management accounting?
1. Collection of all kinds of accounting information for internal use and guidance of managers who can develop and make informed management decisions.
2. The collection of all types of accounting information for external use only.
3. Information on the costs of production.
4. Information on the calculation of the cost.
5. Formation of indicators of industrial - economic activities of the enterprise.
Question 3. What is meant by financial accounting?
1. Data collection for public financial statements.
2. Collect data to identify the financial results.
3. Collect data to identify the cost of production.
4. Collection of accounting information, which provides accounting clearance and registration of economic operators, two-way radios, as well as financial reporting.
5. The collection of data on account of non-operating and extraordinary income and expenses.
Question 4. What requirements must meet the accounting information?
1. It must be reliable.
2. There must be significant.
3. Must have predictive value.
4. Be a modern, understandable to those who take or prepare appropriate management or other solutions.
5. All of the above.
Question 5. What are the basic requirements for accounting?
1. Accounting of property, liabilities and business operations by double entry.
2. Accounting of property, liabilities and business operations conducted in the currency of the Russian Federation - in rubles.
3. Compliance during the reporting year the accounting policy is mandatory for all organizations.
4. The current cost of production, works and services, and the costs associated with capi-tal and financial investments are recorded separately.
5. All of the abov
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