Features of accounting in trade. Test IMEI.

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Uploaded: 05.05.2015
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Task 1
Question 1: How should do business organization in a situation where its address entered goods, pre-looking terms of the contract?
1) return the goods to the supplier;
2) return the goods to the supplier or take it for safekeeping if incoming goods is soon-portya¬schimsya;
3) to sell the goods at a price that is usually in the comparable ob¬stoyatelstvah applied to similar products, posta¬viv notify the supplier;
4) to take account of such goods on off-balance sheet account 002 "To¬varno and materials adopted by the governmental response-storage" and inform the supplier;
5) All the answers are correct.
Question 2. In trade documents for shipping and selling goods podrazde¬lyayutsya the following groups:
1) commercial (trade);
2) design and transport;
3) commercial (trade), settlement and transport;
4) commercial (trade), settlement, transport and pre¬tenzionnye;
5) For ambitious and transport.
Question 3. In recognition of sales (revenues) of goods "to pay" admits:
1) invoice to the buyer;
2) transfer of settlement funds to the account of the trade organization or in cash;
3) receipt of the advance payment from the buyer;
4) an invoice or receipt to the buyer guarantee him on payment of shipped goods to his address and nimae¬moy-trading firm to the account off-balance account 008 "Guarantees received".
5) All the answers are correct.
Question 4: Is it permissible to bring in inventories information on the balances of goods from the words of the Ma-ter responsible persons or accounting data without checking their actual presence?
1) the words of the person in charge of the material and bring in inven¬tarizatsionnye inventory information on balances of goods is impossible, as each of them the organization has signed a contract on a full liability. At the same time ot¬razhat residues in these inventories of goods, confirmed by accounting data (without checking their actual presence) mozh¬no. This provision is valid provided that the accountant pod¬gotovivshy such information has not been verified professio¬nalnogo accountant;
2) the words of the person in charge of the material and allowed vno¬sit in inventories information on the balances of goods provided that the person has no criminal record;
3) The specified procedure may take place, if at rezulta¬tam testing business qualities of the material and lime otvetstven¬nogo inventory commission has established its high professional quality;
4) No;
5) Answer 1) and 3).
Question 5. Which account keeps records net profit of previous years?
1) in the account "Retained earnings (loss)";
2) in the account "Sales";
3) in the account "Gains and losses";
4) on all accounts;
5) there is no right answer.
Task 2
Question 1. When posting of the goods received from the supplier, the company revealed its torgo¬voy under-Stachy. How is this fact reflected in the account of the organization?
1) debit 60 "Settlements with suppliers and contractors", subaccount "Settlements on claims". Credit Account 94 "Nedosta¬chi and loss from damage of values";
2) the debit account 60 "Payments to suppliers and contractors", subaccount "Settlements on claims". Credit Account 41 "Goods" subaccount 1 "Product is in stock";
3) the debit account 76 "Settlements with various debtors and kreditora¬mi", subaccount 2 «Calculations under claims." Credit Account 94 "Ne¬dostachi and loss from damage of values";
4) debit 76 "Settlements with various debtors and creditors

Additional information

Activity 3
Question 1: What are the documents on the basis of which is made priem¬ka product quality and set-ness.
1) certificate, technical passport, etc.. (Acts laboratory tests and so on.);
2) certificate, invoice;
3) certificate, a packaging label (p. № TORG-9), waybill (p. № TORG-11);
4) certificate, invoice, certificate of curtain package (p. № TORG-6), the product label (p. № TORG-11);
5) there is no correct answer.
Question 2. Which organizations may apply in the current account by 42 "Mark up"?
1) organizations of wholesale trade, where goods are sold by them at a bargain price;
2) the organization of wholesale trade in any way;
3) the retailer if its application ogo¬voreno in an order to the accounting policies of the organization-tion;
4) organization of retail trade when goods account osusche¬stvlyaetsya them at retail prices;
5) there is no correct answer.
Question 3. The volume of sales of goods in the trade forms:
1) wholesale trade;
2) retail trade;
3) wholesale and / or retail trade, depending on how you´re using this product: for resell Ms. production and consumption or sale potrebitel¬skih goods for cash or enumeration, NIJ, ne¬zavisimo channels from their sale to the public, otdel¬nym and social entities (hospitals, etc.);
4) wholesale, retail and combined turnover;
5) and a combined retail turnover.
Question 4: Can I leave the inventory lists nezapolnen¬nye line?
1) yes;
2) Yes, unless otherwise applicable regulatory documents;
3) Yes, unless otherwise applicable regulation or order of the accounting policies of the organization, is¬hodya generalization of the practice of the previous inven¬tarizatsy;
4) no. On the last pages of the inventory lists blank lines crossed out;
5) there is no correct answer.
Question 5: Current account funds conducted cashier:
1) in the cash book;
2) in the account "Cash";
3) in the statement of cash flows;
4) in the cash book and the account "Cash";
5) in the account "Cash" and in the statement of cash flows.
Task 4
Question 1. Are the power of attorney form security documents?
1) there is no right answer;
2) Yes, unless otherwise specified in the order on the accounting policy Trade Organization;
3) Yes, in a situation where the employee Trade Organization posto¬yanno gets the same goods from local suppliers in;
4) No;
5) Yes.
Question 2. In recognition of the time in the account of performance of obligations to transfer goods to the customer trading op-zation is:
1) direct delivery of goods to the buyer or ukazan¬nomu they face;
2) Only the direct delivery of goods to the buyer tor¬govoy organization (unless otherwise follows from the containing of-do¬govora);
3) delivery of the goods trade organization directly poku¬patelyu or carrier to send the customer;
4) the date of delivery of the goods directly to the buyer (or uka¬zannomu they face), or transfer to the carrier for delivery to the buyer;
5) All the answers are correct.
Question 3. What should the accountant Trade Organization to return the situation to a trustee-correct, on which they do not po¬uchen product?
1) to make a mark in it to the extension of the term of assuring its signature of the director Trade Organization. At the same time a similar entry shall be made as an accountant in the register power of attorney;
2) the trustee is obliged to transfer this power of attorney postav¬schiku, which should make a note of it prichi-nah ne¬polucheniya goods. After etoyu trustee must pe¬redat it to the accounting department, which performs the specified Nye above procedure;
3) cancel the power of attorney by the mark on it, "Do not is¬polzovana" and the registration of this fact in the journal regi¬stratsii powers of attorney;
4) Actions accountant in such a situation should be appropriate to the contract of sale;
5) there is no correct answer.
Question 4. Do I have to do the inventory mark with checks
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