Accounting Financial Accounting practical part 3

Accounting Financial Accounting "part 3 practical, the number of questions - 11.

Task 1.
Set the line types of income their classification criteria.

Symptoms Items of income
1. Income from ordinary activities 1) Revenues from sales of goods
2. Other income 2) Proceeds from sale of fixed assets
3) earnings from previous years revealed in the reporting year
4) receipt of funds for the work performed and services
5) income from participation in authorized capitals of other organizations
6) unclaimed accounts payable at the end of the period of limitation
7) receipt of interest for granted in the use of funds
8) fines, penalties received

Task 2.
Set the line types of expenditure of the classification criteria.

Symptoms Items of income
1. Expenses from ordinary activities 1) costs associated with participation in authorized capitals of other organizations
2. Other costs 2) costs associated with the manufacture of products
3) receivables written off as a result of the debtor's insolvency
4) Costs associated with the sale of products
5) interest expense for provision for use of funds
6) unclaimed accounts payable at the end of the period of limitation
7) receipt of interest for granted in the use of funds
8) fines, penalties received


Task 3.
Enter the missing words.
Accounting for sales of products by the time of shipment.
Under this option, the account by 45 "Goods Shipped" ___ ________________. Seller duty for products shipped reflects the debit entry sche ¬
she ___ ___ and credited. At the same time deducted the cost of this pro ¬
induction recording in the debit account and credit account ___ ___. Calculation of the amount of VAT affects the recording in the debit account and credit account ___ ___. Receipts from customers should be reflected in the debit account and credit account ___ ¬
___ the account.

Task 4.
Enter the missing words.
¬
Accounting for the sale of products on the date of payment.
Under this option, the account is considered to be the products sold in the _____________ it from ¬
Changes to the buyer. _____________ On account 62 "Settlements with buyers and customers ¬
E "reflects the debt buyer for the administration of products in a corre- sponding ¬
tion with the credit account ___. At the same time charged to reflect department ___ ¬
governmental terms complete the actual cost of production and the amount of debt accumulated budget ______________. By comparing the debit and credit turnover on account ___ reveal the result of the sale of products, to ¬
tory at the end of the month to write off the expense ___.

Task 5.
Enter the missing words.
The account other income and expenses.
The account other income and expenses is conducted on account ___. By this account of the Chart of Accounts recommended to open the following sub-accounts: 1 "________________ ________________"; 2 "________________ ________________"; 9 "_____________ ____________ ___________ and _____________."
On subaccount 1 "________________ ________________" revenues accounted for "________________ ________________. On subaccount 2 "________________ ________________" are going to other expenses.
9 Sub-Account "_____________ ____________ ___________ and _____________" is used to identify the ________________ of other income and expenses during the reporting period. Monthly detected residue is debited from the account 91 subaccounts 9 "Other income and expenses" at the expense of ____. At the end of year 1 and 2 sub-account of account 91 closed internal records into subaccount ___.

Task 6.
Enter the missing words.
Accounting for export transactions.

Synthetic account of export goods shall be shipped on account ___. On account 45 "Goods Shipped" are taken into account before