Accounting practical part 2 answers

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Accounting practical part 2
Task 1
Based on the above data:
1. Create a cash report of the enterprise for 19 April 2002.
2. To make the accounting entries to bring operations.

The balance of the cash register by 10 April 2002 at JSC "Arrow" is 25 rubles. 30 kopecks.
During the day, it was produced as follows:
1. Get in the bank from the account by check £ 518,440 cash to pay wages in the amount of 110,000 rubles., For the payment of salaries deposited Degtyareva TV -2800 Rub., For domestic needs - 10 thousand rubles., For travel expenses - 15,000 rubles. (Credit order №95);
2. Make the checkout Bow probation etc. remainder unused imprest - 520 rubles. 80 kopecks. (Credit order №96).
3. Received from Korneev AE 1200 rubles. 50 kopecks. for the realization of own products (credit order №97);
4. Issued by the company from the cash wages of workers and employees in the amount of 100 000 rubles. according to statements №3 (withdrawal slip №130);
5. Issued previously deposited wages Degtyareva TV - 2800 rub. (Withdrawal slip №131);
6. Issued from the cash Khvostov ETC. for travel expenses - 15,000 rubles. (Withdrawal slip №132).
7. Issued SI Yermakov a report - 10,000 rubles. (Withdrawal slip №133).

Task 2
On the basis of these data make:
1. Journal-order number and statement number 2 2 March 2002;
2. Create journal entries for March.

1. The balance of the current account of 1 March 2002 was 28,000 rubles .;
2. On March 1, the current account has received 50500 rubles. for sold products
3. On 6 March, the current account is received in cash businesses 13735 rubles. payroll;
4. March 6 made the enumeration:
• tax on personal income - 2085 rubles.
• the federal budget (the pension fund) -28% - 4430 rubles.
• social insurance - 633 rubles.
• The Health Insurance Fund - 570 rubles.
5. March 9 put to the account of deposited cash wage - 3000 rubles .;
6. On 10 March the account of funds received for products sold 13,000 rubles.
7. March 20 lists:
• the budget of the value added tax - 3917 rubles.
• income tax - 2500 rubles.
• advance for materials - 25,000 rubles.
• dividends to shareholders - 8,000 rubles.
8. On 21 March, it was on the account of penalties for late payment - 200 rubles.

Magazine - a warrant for number 2 of ______________200___
Loan account 51 "Settlement Account" in the debit accounts

Statement number 2
On the debit account 51 "Settlement account" credit accounts
C-up at the beginning of the month _28000__________________
C to the end of the month _____________________
Artist: _______________________________________
Chief Accountant: ___________________________________
"___" __________________ 2002

Activity 3
Based on the data to make the log-order №7 «Calculations with accountable persons" and statement of the debit account 71.
The petty cash balances as of 1 March 2002:
• Skvortsov AM - 38 rubles. 50 kopecks.
• PI Ivanov - 50 rubles. debt for now.
• Petrov SI - 2400 rub.
March 11 issued from the treasury organization Skvortsov AM in accountability for domestic needs - 850 rubles. (Withdrawal slip №18)
March 12 issued from the cash register Degtyarev V. for travel expenses - 3800 rubles. (Withdrawal slip №19).
March 16 Skvortsov AM handed down a report in the amount of 870 rubles (by 20 - 200 rubles. by 10 - 540 rubles., by 19 - 130 rubles.)
March 17 Skvortsov AM He made in cash unspent petty cash - 18 rubles. 50 kopecks. (Credit order №13 from 17.03)
March 18 S. Petrov handed down a report on a business trip in the amount of 2,520 rubles (by 26 - 1890 rubles., by 10 - 520 rubles., by 19 - 110 rubles.) Overspending on a business trip paid March 20 (120 rubles. consumable order №20)
March 20 the company paid debt Ivanov PI - 50 rubles. (Withdrawal slip №21)
Statement in the debit account 71

Additional information

Task 4
The organization in January 2002, bought the equipment to be mounted in the amount of 600,000 rubles (including VAT 100 000 rub.) For the delivery of the equipment was paid by 12,000 rubles. (Including VAT 2 000 rubles.) The equipment was transferred to the assembly, and the wages 8000 rubles, and the unified social tax on the income of employees 35.6%. After installation of the equipment put into operation, signed the act of commissioning.
Determine at what cost capitalized equipment, make journal entries.

Task 5
Commercial Director Skvortsov AM issued in the accountability of US $ 1,000 at the CBR rate rub.74 31 kopecks. Three days later Skvortsov granted expense report in the amount of $ 1,000, but the rate of 31 rubles. 76 kopecks.
Create journal entries for all transactions to calculate the exchange rate differences.

Task 6
Employee organizations with time-based pay, the salary of 17,000 rubles installed. a month when the five-day working week. The employee has two children of school age. The employee has a continuous experience of 6 years. The allowance for temporary disability is 80%.
From 13 to 26 January 2002 (10 days) the employee was sick. The norm of working time in May - 19 working days.
Calculate disability benefits, given that Article 15 of the Federal Law of 11.02.2002 g №17-FZ "On the budget of the Social Insurance Fund of the Russian Federation" has been introduced to limit the maximum size of temporary disability benefits (for a full calendar month allowance can not exceed 11700 rubles) and the amount received on their hands, given that at the moment of his total income does not exceed 20,000 rubles.

Task 7
The organization donated material supplier an advance in the amount of 120,000 rubles (including VAT 20 000 rubles.) For the material. There was a lot of material transported in quantities of 1 000 kg and costs 120 rubles per 1 kg including VAT. The accounting policies provided accounting of materials at discount prices, the cost of the material for the registration prices of 95 rubles per 1 kg.
Reflect the situation wires (do not forget to do the wiring, "credited previously issued an advance").

Task 8
The organization has acquired 10 000 in January 2002 bank bill par value.
11,000 rubles. Maturity May 25, 2002. Bill May 10 sold for 10 800 rubles. The seller determines the income and expenses for the calculation of income tax on an accrual basis.
Write posting purchases and sales, and to determine the financial result.

Task 9
The company starts its activities. The authorized capital, as recorded in the constituent documents 900 000. The founders made as a contribution to the authorized capital:
1. Cash - 350,000 rubles,
2. The securities in the amount - 150 000 rubles,
3. Fixed assets in the amount - 300 000 rubles,
4. The amount of organizational expenses paid by one founder and recognized contribution to the authorized capital - 100 000 rubles.
What you need to do accounting entries?

Task 10
The organization carries out production activities, keeps a record of the finished product on the planned cost, calculated at the beginning of the month - 16 rubles per unit.

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