I bring to your attention a test for prof. suitability for the position of "Accountant". After doing it, you can easily understand to what extent the candidate possesses a volume of knowledge in the specialty. The test is closed and contains 24 questions. I am also attaching the keys to check the results.
1) When is the primary document compiled?
1. Immediately before the implementation of a business transaction.
2. During a business transaction.
3. During the implementation of a business transaction, and if this is not possible, immediately after its completion.
2) Is the date and place of drawing up the primary document its mandatory details?
1. Yes.
2. No.
3. Not for all documents (specify exceptions).
3) What primary document confirms the fact that an employee of the company transferred the proceeds to the bank?
1. Bank statement with the stamp of the bank and the signature of the bank employee.
2. Receipt for the deposit of funds signed by the cashier and accountant of the bank, certified by the stamp of the bank.
3. Expenditure cash warrant signed by the chief accountant and the head of the enterprise.
4) What document is not signed by the director of the company?
1. Expenditure cash order.
2. Payment statement.
3. Advance report.
4. Incoming cash order.
5) Responsibility for the correct conduct of cash transactions in the company in accordance with regulatory documents lies with:
1. Head of the enterprise.
2. Cashier.
3. Chief accountant.
6) Which document approves the forms and systems of remuneration that can be applied in the company?
1. Employment contract.
2. Collective agreement.
3. Staffing.
7) Are the amounts of additional payments paid for work on holidays and bonuses taken into account when calculating the average wage for calculating vacation pay?
1. Bonuses are taken into account, but additional payments for work on holidays are not.
2. Both bonuses and additional payments for work on holidays are taken into account.
3. Additional payments for work on holidays are taken into account, but bonuses are not.
8) At the end of the year, the enterprise paid all its employees a monetary reward (the 13th salary). Does the company have the right to include this type of cost in gross income?
1. Yes, since this type of cost is included in the payroll.
2. Yes, provided that these costs are stipulated in the collective agreement.
3. No, because remuneration is not included in the payroll.
9) An employee of the enterprise did not use his annual leave for 2003. In April 2006, he wrote a statement addressed to the director with a request to pay him monetary compensation for unused vacation. Should the company comply with such a request?
1. No, since compensation for unused vacation is paid only upon dismissal.
2. The enterprise is obliged to pay monetary compensation if the employee did not use the annual leave.
3. It cannot, because the employee is legally entitled to annual leave, and the company does not have the right not to give it.
4. Only part unused vacation may be replaced by monetary compensation, but on condition that the duration of annual and additional leave is at least 24 calendar days.
10) The Omega enterprise has drawn up an agreement with the Granit bank for settlement and cash services. Are these services subject to VAT?
1. Yes.
2. No.
11) Can an enterprise voluntarily register itself as a VAT payer, provided that the amount of transactions for the sale of goods (works, services) that are subject to VAT is less than 3,600 non-taxable minimum incomes of the population?
1. Yes.
2. No.
12) What calendar date is the date of occurrence of the tax credit for the construction customer, if the said construction is carried out under a long-term contract?
1. Date of completion of the entire construction or its stage, specified in the contract.
2. Date of increase in the gross cost of the customer of the long-term contract.
13. Direct costs are:
1. The totality of economically homogeneous costs.
2. Costs that can be attributed directly to a specific cost object in a targeted manner.
14) The cost of labor protection, safety precautions at a manufacturing enterprise are included in:
1. Administrative costs.
2. General production costs.
3. Other operating costs.
15) The actual production cost of manufactured products is displayed in accounting by the following entry:
1. Dt 91 - Kt 23.
2. Dt 90 - Kt 26.
3.Dt 26 - Kt 23.
16) Income from the sale of finished products is reflected in the accounting:
1. At the time of receipt of money for these products or when they are shipped.
2. Only at the time of receipt of money for these products.
3. Only at the time of shipment of this product to the buyer with the write-off of its cost from the balance of the company
17) The procedure and methodology for costing is developed by:
1. Ministry of Finance.
2. STAU.
3. Enterprise yourself.
18) Does the gross cost include uncollectible receivables that were not previously charged to gross costs if the period of their occurrence is less than three years?
1. Yes, any doubtful receivables are included.
2. No, it does not turn on.
3. Yes, they will turn on if the measures taken did not give a positive result.
19) If obligations (in the form accounts payable) are not subject to repayment, then in accounting its amount:
1. Deducted from the balance with simultaneous display of costs.
2. Debited from the balance with simultaneous display of income.
3. Deducted from the balance, but does not affect the financial result.
20) In what cases can a participant in a limited liability company transfer his part of the statutory fund to a third party?
1. With the consent of other parties of the company's participants.
2. If the founder does not fulfill his obligations to the company.
3. With the consent of other participants in the company and the full contribution of the due funds by the participant.
21) On June 29, 2006, the enterprise acquired an object of fixed assets and put it into operation on July 7, 2006. When does depreciation begin for such an object in accounting and tax accounting?
1. In accounting, depreciation starts from August 1, 2006, and in tax accounting - from October 1, 2006
2. In accounting, depreciation starts from July 1, 2006, and in tax accounting - from August 1, 2006
22) How to check the data of line 035 "Report on financial results" column 3?
1. Data of line 010 minus data of lines 015, 020, 025, 030 of the “Report on 2.financial results”
3. Data of line 010 minus data of lines 020, 025, 030 of the Statement of Financial Results
4. Data of line 010 minus data of lines 015, 020, 025, 030 of the Statement of Financial Results
23) What operation precedes the preparation of the annual financial reporting?
1. Payment of dividends to shareholders from the profit received for the reporting period.
2. Payment of wage arrears.
3. Conducting an inventory.
24) In which of the forms of financial reporting is the accounts receivable of buyers for goods (works, services) sold?
1. In balance.
2. In the statement of financial results.
3.In the statement of equity.
Question number and correct answer:
1(3) 2(1) 3(2) 4(4) 5(1) 6(2) 7(2) 8(2) 9(4) 10(2) 11(1) 12(2) 13(2) 14(2) 15(3) 16(3) 17(3) 18(3) 19(2) 20(3) 21(1) 22(1) 23(3) 24(1)
The number of correct answers over 80% indicates that the candidate has sufficient knowledge in the specialty.
With the number of correct answers in the range of 50-80%, the candidate is most likely a "narrow specialist", in the previous position he probably led one area of work; he needs more training.
Less than 50% of correct answers are evidence of an insufficient level of knowledge; additional testing should be done.
If you are planning to get a job as an accountant, keep in mind that employers pay attention to both personal and professional qualities. Sociability, friendliness, self-confidence, responsibility - all this is important, but not enough.
When preparing for an interview, mobilize your skills and knowledge as much as possible, and familiarize yourself with the typical tests that applicants for an accountant are asked to solve.
Goals of professional testing
Professional skills and knowledge "by eye" cannot be determined. Even if a person behaves confidently at an interview, paints his advantages, provides diplomas, recommendations, in fact, he may be unable to perform job duties. That's what the aptitude test is for. Testing is aimed at checking:- real knowledge and skills of the applicant, the level of intelligence development;
- special and general abilities;
- ability to cope with assigned tasks;
- skills in working with specialized accounting software;
- practical ability to solve complex professional tasks, etc.
Ordinary accountants should be able to work with the 1C program.
More serious requirements are put forward for chief accountants. These specialists are responsible for the work of the entire department, manage the organization's cash flows, optimize the taxation system, organize financial interaction between the company and creditors, investors. Of course, the employer chooses the most qualified applicant for this position.
At the interview, some candidates who do not have the necessary skills and knowledge know how to present themselves competently, simply charming the interlocutor. Other applicants are restrained and timid, but they know everything that an employee needs to know in order to properly fulfill his obligations. That's just the tests and help determine the professionalism, experience, training of a person. The main advantage of testing is that it is very difficult, almost impossible to predict questions and find ready-made answers.
Job types
The verification can be carried out in a specialized program directly at the company's office, during an oral conversation, in writing at home, online.It is best if the candidate completes assignments at home when stress does not interfere. If you are confident in your abilities, you can easily cope with the task.
Testing of accountants for professional suitability, as a rule, is multi-level. The test consists of several blocks.
Express tests
Simple theoretical questions, designed for 10-15 minutes. They may involve the definition of highly specialized terms, accounting features, account entries, etc.1. The deposit of funds when issuing check books is reflected in the debit of the account ...
A."Financial investments";
b."Special bank accounts";
C."Settlement Accounts".
2. Shortfalls and losses from damage to material assets in workshops are included in expenses ...
A.administrative;
b.other straight lines;
C.direct material;
D.general production.
3. Passive accounts are accounts for accounting:
A.fixed assets;
b.business results;
C.sources of formation of assets and rights;
D.property.
4. According to the terms of preparation, reporting can be divided into:
A.primary;
b.internal;
C.intra-annual;
D.operational.
5. The initial cost of finished products is:
A.the value of the inventory used to manufacture that finished product;
b.the production cost of this finished product;
C.production cost plus distribution costs;
D.the price at which the finished product is sold.
Situational tasks
To find the correct answer, you need to make calculations, delve into the topic, refresh your knowledge. Questions may relate to ways to optimize taxation, the company's annual profit.ExampleOn August 14, 2016, the organization sold the fixed asset (A / M VAZ-2107) at an agreed price of 118,000 rubles, incl. VAT. The initial cost of the vehicle is 135,000 rubles. Date of commissioning July 27, 2015. Useful life - 60 months.
1. Make accounting entries and determine the financial result (organization on the general taxation regime).
2. Is it necessary to apply PBU 18/02 in this situation?
Working with programs
The life of accountants is greatly facilitated by the software. But programs can also make mistakes. The specialist must quickly evaluate the data and results, be able to quickly identify possible errors.ExampleThe analyzes of the accounting accounts show all the economic activities of the organization for the 1st quarter of 2017. We will conditionally assume that there were no more transactions and all expenses reflected in the accounts are accepted for taxation purposes. Complete the accounting records at the end of the month, determine the financial result and charge income tax and VAT. Prepare a brief report for the manager on the amounts of taxes payable to the budget.
At the interview, the candidate may be asked questions related to working with specialized software (1C).
- What typical configurations have you worked with in your practice?
- How does the client-bank work in 1C?
- What is the difference between a series and a characteristic?
- What are the differences between 1C 8.2 and 1C 8.1.
- How is the organization of a typical exchange between the BP and the ZUP carried out.
- What is a thin client?
Mini tasks
One or two tasks that will help determine whether the candidate independently solved the test. For example, you may need to calculate the tax base for VAT, revenue.ExampleThe company pays advances every month for income tax. What amounts will the organization pay on October 28, November 28, December 28?Income tax, cumulative total:
- for the first quarter 600,000.;
- for 6 months 930,000;
- for 9 months 1960 000 rub.
Case questions
They are used at the interview to determine the psychological preparation of the candidate, his motivation.Examples:Be prepared for the fact that it will take more than one hour to complete the test. The level of difficulty of the tasks depends on the position you are applying for. Tests always start with the easy ones. As a rule, in 80% of cases the task is given at home.
- How to control accounts receivable?
- How to speed up customer billing?
According to statistics, out of 20 applicants, only 5 pass the test, and only 1 of them is correct.
Test rules
Do not think that if the test is given to be completed at home, then you can easily find answers on the Internet. This is not true! Yes, there are a lot of examples on the Internet, but the employer is also ready for the fact that the candidate uses the Internet to solve problems. It takes about 3 days to complete the test.Even if you find ready-made tests with answers, do not rush to rewrite, because in your version, most likely, the wording and data have been changed.
Even one number affects the result. In addition, in the office, if you are invited again, they will offer to solve the problem in order to determine whether you yourself have taken the test.
To demonstrate to the employer professional qualities, your potential and capabilities, you can prepare at home.
Of course, this will take time, because you will have to get old notes and books, repeat the terms, formulas. Familiarize yourself with the scope of the enterprise, the specifics, develop your own strategies that can be useful and effective, because successful companies hire people not for their past achievements, but for their future ones.
a) it is an orderly system for collecting, registering and summarizing information in monetary terms about the property, obligations of the organization and their movement through continuous, continuous and documentary accounting of all business transactions,
b) this is the formation of complete and reliable information about the activities of the organization and its property status.
Accounting must be kept
a) only organizations located in the territory Russian Federation,
b) all organizations located on the territory of the Russian Federation, as well as branches and representative offices foreign organizations, unless otherwise provided by international treaties of the Russian Federation.
Elements of information about financial position organizations are-
a) income, liabilities, capital.
b) assets, liabilities, capital.
Assets are -
a) household funds,
b) cash.
Commitment, this is
a) economic benefits
b) debt.
capital, this
a) profit, investment of the owner,
b) borrowed funds.
Income is-
a) economic benefit, during the reporting period, from the sale of products, works, services, interest and dividends receivable and other income,
b) economic benefit, in the future, from the sale of products, works, services, interest and dividends receivable and other income.
Consumption, this is
a) this is a decrease in economic benefits during the reporting period, the emergence of obligations, the cost of producing products, works, services,
b) decrease in capital.
The fixed assets are
a) equipment and tools,
b) property with a useful life of more than one year.
Intangible assets are
a) objects of long-term use that do not have a physical basis, but have valuation and generating income
b) patents, trademarks, inventions.
Capital investment is
a) design and survey work,
b) the cost of construction and installation work, the purchase of equipment and other capital costs.
Financial investment is
a) the organization's investment in securities, authorized capital, loans provided to other organizations,
b) bonds and debt obligations.
Current assets are
a) fixed assets intangible assets,
b) materials, cash, short-term financial investments, funds in current settlements.
Accounts receivable is
Accounts payable is
a) the debt of the organization to other organizations,
b) the debt of other organizations to our organization.
Retained earnings are
a) net profit of the reporting year,
b) gross profit.
Double entry, it's-
a) a recorded business transaction in the same amount twice on the debit and credit of the same accounts,
b) reflected business transaction in the same amount twice on the debit and credit of different accounts.
Active accounts are
Passive accounts are
a) accounts intended for accounting of property,
b) accounts for recording liabilities.
Synthetic accounts, it's-
a) accounts on which the property of the organization and business processes are reflected in a generalized form,
b) cost accounts.
Analytical accounts, this is
a) additional accounts opened to synthetic accounts for the purpose of detailing indicators,
b) accounts taking into account business processes.
Sub-accounts are called -
a) active and passive accounts,
b) groups of accounts of analytical accounting.
An example chart of accounts consists of:
a) 8 sections,
b) 6 sections,
c) 10 sections.
The balance sheet is
a) form No. 3,
b) form No. 1,
c) form No. 5.
Inventory is...
a) checking the property and liabilities of the organization by counting, measuring and weighing,
b) verification of the completeness of accounting of property,
c) comparison of liabilities with accounting data.
Cash is held in accounts
a) 50,60,70,
b) 50.51.52.55.
The primary documents for accounting for cash are-
a) incoming cash order, outgoing cash order, cash book,
b) a check, an announcement for a cash contribution,
c) advance report.
The cash limit is
a) the amount of money established by the organization for storage at the cash desk,
b) the amount of cash in foreign currency.
Cash limit is set
a) the tax office
b) a bank serving the organization.
c) leader.
Non-cash forms of payment, this is
a) settlements on payment orders, settlements on collections, letters of credit, checks,
b) checks, bills.
Payment order is
a) an order from the account holder to the bank to transfer funds to the beneficiary's account ,
b) the primary document on the guarantee.
a) promissory note,
b ) a written instruction from the drawer of the check to the bank to issue the amount indicated in the check to the holder of the check.
The chart of accounts does not provide for a sub-account:
a) 50-1 "Cash office of the organization",
b) 50-2 "Operating cash desk",
c) 50-3 "Money documents",
d) 50-4 "Currency cash desk".
Wages issued from the cash desk of the organization to employees are reflected in the accounting posting:
a) Dt 70, Kt 50,
b) Dt 71, Kt 50,
c) Dt 73, Kt 50.
The property tax is transferred from the current account:
a) Dt 68, Kt 52,
b) Dt 68, Kt 51,
c) Dt 68, Kt 50.
Fixed assets purchased for a fee are accepted for accounting:
a) at the current value on the date of acceptance for accounting,
b) in the amount of actual acquisition costs, including delivery and installation costs, excluding reimbursable costs.
Sold fixed assets. Wired up. Choose the correct option:
a) Dt 91, Kt 01, b) Dt 90, Kt 01,
Dt 02, Kt 91, Dt 02, Kt 90.
Depreciation of fixed assets is calculated:
a) once a quarter
b) depending on the method of depreciation,
c) monthly.
Inventories are reflected in the accounting records:
a) 10.41.43,
b) 10.41,
c) 01.04.
The receipt of materials from suppliers is reflected in the accounting entry:
a) Dt 10, Kt 60, b) Dt 10, Kt 60,
Dt 68 VAT subaccount, Kt 60, Dt 19, Kt 60.
Released materials for production are reflected in the accounting entry:
a) Dt 10, Kt 20,
b) Dt 10, Kt 25,
c) Dt 20, Kt 10.
Released materials to auxiliary production are reflected in the accounting entry:
a) Dt 10, Kt 26,
b) Dt 10, Kt 23,
c) Dt 20, Kt 10.
VAT on purchased production stocks reflected in the accounting entry:
a) Dt 76, Kt 60,
b) Dt 68, Kt 60,
c) Dt 19, Kt 60.
The write-off of the cost of goods sold is reflected in the accounting entry:
a) Dt 90, Kt 41,
b) Dt 91, Kt 41,
c) Dt 99, Kt 41.
The basis for calculating wages is not:
a) limit-fence card,
b) a contract
c) time sheet.
Settlements with personnel for remuneration are reflected in the account:
a) 73,
b) 70,
c) 71.
The issued salary from the cash desk of the organization is reflected in the accounting entry:
a) Dt 70, Kt 50,
b) Dt 71, Kt 50,
c) Dt 50, Kt 70.
Wages not received on time
a) reserved
b) is deposited,
c) is written off.
Withheld from earnings total amount Alimony must not exceed:
a) 75%,
b) 25%,
c) 50%.
The amount of benefits for pregnancy and childbirth is issued in the amount of:
a) 100%,
b) depending on the length of service,
c) 80%.
Wages, according to the Labor Code of the Russian Federation, are paid:
a) once a month
b) at least twice a month
c) once a week.
The unified social tax is taken into account on the account:
a) 68,
b) 69,
c) 67.
The balance of finished products in the warehouse is reflected in balance sheet organizations:
a) only at actual cost,
b) only at the standard (planned) cost,
c) according to the actual or standard (planned) cost, depending on the accounting policy.
Finished products are accounted for:
a) 41,
b) 40,
c) 43.
Written off the cost of finished products for sale:
a) Dt 90, Kt 43,
b) Dt 91, Kt 43.
Payment by the buyer of finished products through the settlement account is reflected in the accounting entry:
a) Dt 51, Kt 62,
b) Dt 51, Kt 76,
c) Dt 50, Kt 62.
Goods intended for sale or resale are accounted for:
a) 40,
b) 41,
c) 42.
The actual time spent by an employee on a business trip is determined by:
a) according to the time sheet,
b) according to the marks in the travel certificate,
c) in accordance with the order to send the employee on a business trip.
The source of information on the facts of the issuance of funds under the report and their use are:
a) journal-order of account 71,
b) advance report with supporting documents.
The accountable person is obliged to submit to the accounting department a report on the amounts spent within:
a) 3 working days,
b) 3 calendar days,
c) 5 working days.
The funds issued to the accountable person from the cash desk are reflected in the accounting entry:
a) Dt 71, Kt 50,
b) Dt 72, Kt 50,
c) Dt 50, Kt 71.
An excessively issued accountable amount, handed over to the cashier, is reflected in the accounting entry:
a) Dt 71, Kt 50,
b) Dt 73, Kt 50,
c) Dt 50, Kt 71.
The financial result from the sale of products is determined on the account:
a) 90,
b) 91,
c)99.
At the end of the reporting year, the amount of the identified net profit of the organization is written off to the account:
a) 80,
b) 84,
c) 90.
The indicators of Form No. 2 "Profit and Loss Statement" characterize:
a) the property status of the organization,
b) financial results activities of the organization
c) the capital of the organization.
Operating and non-operating income and expenses are recorded in the account:
a) 80,
b) 90,
c) 91.
Shortfalls and losses from damage to valuables are taken into account on the account:
a) 94,
b) 90,
c) 91.
The acquired long-term loan is reflected in the accounting entry:
a) Dt 51, Kt 67,
b) Dt 51, Kt 66,
c) Dt 50, Kt 67.
Interest payable on a long-term loan is reflected in the accounting entry:
a) Dt 08, Kt 67,
b) Dt 91 -2, Kt 67,
c) Dt 44, Kt 67.
70. The main tasks of accounting and control of cash transactions are:
a) ensuring the safety of funds, the legality of the integrity of their spending;
b) receipt and issuance of money;
c) monitoring the full posting to the cash desk of cash received from the bank;
71. Enterprises must settle their obligations:
a) in cash;
b) by bank transfer;
c) by check;
72. Legal act, regulating the allocation of expenses is:
a) the law "On Accounting"; Tax code part 2; regulation "On the composition of costs",
b) the law "On education and cost";
c) regulation "On the composition of costs";
73. The main sources of information for monitoring settlement relationships are:
a) primary documents;
b) payment orders;
c) bills;
74. An important element of on-farm financial control at the end of the reporting year is:
a) annual report;
b) inventory of receivables and payables;
c) credentials;
75. The main measure used in accounting is:
a) a money meter;
b) property meter;
c) financial results;
76. Responsibility for the organization of accounting in the organization bears:
a) leader;
b) Chief Accountant;
c) an economist;
77. The accounting policy of the organization should provide:
a) property and liabilities;
b) completeness of reflection in accounting of all facts of economic activity;
c) the activities of the organization;
78. How are the current costs of production and capital investments taken into account in the accounting of an organization:
a) together
b) separately;
c) are not taken into account;
79. Accounting registers are intended for:
a) acceptance of primary documents for accounting;
b) systematization and accumulation of information;
c) reflection of accounts;
80. To ensure the reliability of accounting data, organizations are required to:
a) audit checks;
b) inventory of property and liabilities;
in) annual reporting;
81. The balance sheet consists of:
a) from one part;
b) two parts;
c) three parts;
82. Which posting characterizes the operation “losses from marriage are written off”:
a) Dt20 Kt28;
b) Dt28 Kt20;
c) Dt28 Kt70;
83. Which posting characterizes the operation “the cost of basic materials was written off for production”:
a) Dt25-1 Kt10-3;
b) Dt25-2 Kt10-6;
c) Dt20 Kt10-1;
84. What posting characterizes the operation "wages accrued to the management of the plant":
a) Dt20 Kt70;
b) Dt25 Kt70;
c) Dt26 Kt70;
85. What posting characterizes the operation “auxiliary materials were used to correct the marriage” -
a) Dt20 Kt28;
b) Dt28 Kt10-6;
c) Dt28 Kt10-1;
86. Which posting characterizes the operation “depreciation of fixed assets of auxiliary production has been accrued”:
a) Dt25-1 Kt02;
b) Dt20 Kt02;
c) Dt23 Kt02;
87. What posting characterizes the operation "written off to the cost of general shop expenses":
a) Dt20 Kt25;
b) Dt26 Kt70;
c) Dt26 Kt02;
88. Which posting characterizes the operation "the final marriage was handed over from production in the amount of actual costs":
a) Dt28 Kt70;
b) Dt20 Kt28;
c) Dt28 Kt20;
89. Which posting characterizes the operation “accrued basic wages to staff”:
a) Dt20 Kt70;
b) Dt20 Kt69;
c) Dt70 Kt20;
90. Who carries out cash transactions at the enterprise:
a) an accountant;
b) an economist;
c) cashier;
91. Who audits the cash desk:
a) an accountant;
b) appointed commission;
c) an auditor;
92. How is the safety of funds in the enterprise ensured:
a) at a bank
b) in a safe;
c) in a specially equipped room;
93. The reserve capital of the organization is formed:
a) gross profit
b) production costs,
c) net income.
94. Securities must be reflected:
a) in the cash book,
b) in the securities ledger,
95. Define the concept of basic costs:
a) the main costs are those that make up the main share in the cost of production,
b) the main costs are those spent on the production of the main product,
c) the main costs are those caused by the technology of production.
96. Equity includes:
a) stocks and fixed assets
b) liabilities and retained earnings,
in) authorized capital, additional capital, retained earnings.
97. What accounting entry is made when writing off the net loss of the reporting year:
a) Dt 84, Kt 99
b) Dt 99, Kt 84
c) Dt 84, Kt 90
98. Cash for the payment of wages may be kept at the cash desk for:
a) 4 days
b) 5 days,
c) 3 days.
99. The upper limit of the wage fund of the enterprise is established:
a) the law
b) financial authorities,
c) the company itself.
100. The unit of accounting for finished products is:
a) item number,
b) product type,
c) product name.
ANSWERS TO TESTS
Friends! See marked answers in the file.
Test tasks by discipline Accounting
for the specialty Finance and credit - 080105.65
1. Essence and types of accounting. Subject and method of accounting. Accounting objects
2. Organization of primary observation and documentation. Inventory of property and liabilities. Accounting registers and accounting forms
3. Balance sheet. Accounts and double entry. Relationship of accounting accounts and balance sheet
4. Valuation and costing
5. Legislative regulation of accounting. Accounting principles. Organization of accounting and accounting policy
6. Cash accounting
7. Accounting for settlements with counterparties (debtors, creditors, personnel)
8. Accounting for fixed assets and intangible assets
9. Accounting for inventories
10. Accounting for loans and borrowings
11. Accounting financial investments
12. Accounting for production costs
13. Accounting for the release and sale of finished products, goods
14. Accounting for financial results
15. Capital accounting
16. Composition, content and procedure for presentation of accounting (financial) statements
17. Goals and principles of management accounting. Organization of management accounting
18. Accounting and control of costs by types, places of occurrence, responsibility centers
19. Cost accounting and product costing
20. Use of management accounting data for analysis and management decision-making
Topic number 1. Essence and types of accounting. Subject and method of accounting. Accounting objects
Question #1: The specific requirements for operational accounting include…
Answer options:
1. Calculation of averages
2. documentation of all business transactions
3. no special service
4. Efficiency of obtaining and using data
Question #2:
Answer options:
1. money
2. natural
3. conditionally natural
4. labor
Question #3: One of the main tasks of accounting is...
Answer options:
1. development of personnel policy
2. budgeting, development of norms and standards
3. prevention of negative business results
4. implementation of investment projects
Question #4: The funds of the enterprise that form the subject of accounting are classified according to ...
Answer options:
1. subjects of accounting
2. types and placement
3. nomenclature
4. varieties and brands
Question #5: The subject of accounting is...
Answer options:
1. the presence and movement of sources of formation of the organization's assets
2. the presence and movement of assets, sources of their formation, liabilities and results of the organization's activities
3. the presence and movement of assets as a result of the activities of the organization
4. documentation of all business transactions in the course of the organization's activities
Question #6: For primary control, observation and fixation of a business transaction in accounting, the method is used ...
Answer options:
1. preparation of financial statements
2. documentation
4. Inventory
Question #7: To external users accounting information with direct financial interest include…
Answer options:
1. tax office
2. investors
3. head of the enterprise
4. bodies of state statistics
Question #8: In accordance with the Federal Law "On Accounting", accounting can not be assigned to...
Answer options:
1. head of the organization
2. accounting service as a structural unit headed by the chief accountant
3. an accountant introduced to the staff
4. legal service as a structural unit of the enterprise
Question #9: Assets by sources of formation are divided into ...
Answer options:
1. own and borrowed
2. own
3. own and special purpose
4. borrowed
Question number 10: A continuous, continuous and interrelated reflection of the economic activities of the organization is achieved using ____________ accounting functions.
Answer options:
1. analytical
2. information
3. control
4. financial
Question number 11: In Russia apply the following types business accounting...
Answer options:
1. statistical and accounting
2. operational, accounting, financial
3. operational, statistical, accounting
4. accounting, management
Question #12: Labor meters are used for ...
Answer options:
1. taking into account the qualitative composition of labor resources
2. Analytical accounting for the production of finished products
3. analytical accounting of labor and its payment
4. synthetic accounting of labor and its payment
Question #13: The amount owed by suppliers to the company is called ...
Answer options:
1. distribution obligations
3. accounts payable
4. accounts receivable
Question #14: The main one for accounting is ______________ meter.
Answer options:
1. natural
2. labor
3. conditionally natural
4. money
Question #15: The objects of accounting are ...
Answer options:
1. assets of the organization used as means of labor
2. assets of the organization used as objects of labor
3. property of the organization, sources of its formation and business operations carried out by the organization in the course of its activities, causing a change in property and sources of their formation
4. sources of formation of the property of the organization
Question #16: Accounting performs a ______ function in the organization's management system.
Answer options:
1. communication
2. regulatory
3. information
4. organizational
Question #17: Control over the availability, safety, movement of the organization's property, the correctness and timeliness of calculations is achieved through _____ accounting.
Answer options:
1. tricks and methods
2. subjects
4. object
Question #18: The main assets of an organization are…
Answer options:
1. vehicles
2. Finished products
3. cash
4. materials
Topic No. 2. Organization of primary observation and documentation. Inventory of property and liabilities. Accounting registers and accounting forms
Question #19: The movement of documents from the moment they are created to being archived is called ...
Answer options:
1. workflow
2. grouping
3. Form check
4. account assignment
Question #20: The shortage of goods identified during the inventory is reflected in the accounting entry ...
Answer options:
1. Dt 91 "Other income and expenses" Kt 41 "Goods"
2. Dt 73 "Settlements with personnel for other operations" Kt 41 "Goods"
3. Dt 94 "Shortages and losses of valuables" Kt 41 "Goods"
4. Dt 44 "Sales Expenses" Kt 41 "Goods"
Question #21: In appearance, accounting registers are divided into ...
Answer options:
1. chess, linear
2. chronological and systematic
3. account books, cards, summary sheets
4. synthetic, analytical, combined
Question #22: Accounting forms are...
Answer options:
1. book and order
2. automated
3. simplified
4. memorial magazine
Question #23: Primary registration of business facts related to cash transactions is carried out in ...
Answer options:
1. expenditure cash orders
2. payroll
3. cash book
4. incoming cash orders
Question #24: Primary documents by purpose are classified into ...
Answer options:
1. executive
2. administrative
3. external
4. bookkeeping
5. internal
Question #25: Corrections may be made to the following accounting documents:
Answer options:
1. payment order
2. credit note
3. memorial order
4. incoming cash order
Question #26: Accounting documents are...
Answer options:
1. limit fence card
2. Help
3. overhead allocation sheet
4. incoming cash order
Question #27: The results of the inventory of property are included in the financial results of the organization in cases of identifying ...
Answer options:
1. surplus
2. shortages within the norms of natural loss
3. shortages in excess of the norms of natural loss in the absence of perpetrators
4. shortages in excess of the norms of natural loss when the perpetrators are identified
Question #28: Cumulative documents are…
Answer options:
1. limit fence card
2. incoming cash order
3. act of acceptance and transfer of fixed assets
4. time sheet
Question #29: The accounts to which the shortage of property can be written off within the limits of natural loss include ...
Answer options:
1. 20 "Main production"
2. 44 "Costs of sale"
4.99 "Profit and Loss"
Question #30: The accounts to which the shortage of property in excess of the norms of natural loss can be debited include ...
Answer options:
1. 73 "Settlements with personnel for other operations"
2.99 "Profit and Loss"
3.91 "Other income and expenses"
4. 71 "Settlements with accountable persons"
Question #31: The internal documents are...
Answer options:
1. bank statement
2. advance report
3. limit fence card
4. writ of execution
5. requirement-invoice???
Question #32: Accounting registers are intended for...
Answer options:
1. systematization of primary credentials
2. accumulating credentials
3. primary registration of economic facts
4. maintaining statistical records
Question #33: Optional details for all primary accounting documents are...
Answer options:
1. date of preparation of the document
2. name of the document
3. correspondence of invoices
4. seal of the organization
Question #34: The purpose of the property inventory is to...
Answer options:
1. identifying its shortage
2. checking its availability
3. identifying its excess
4. checking its condition
Topic number 3. Balance sheet. Accounts and double entry. Relationship of accounting accounts and balance sheet
Question #35: The economic operation for issuing wages to employees from the cash desk of the enterprise causes changes ...
Answer options:
1. on off-balance accounts
2. both in the asset and in the liability balance
3. only in the liabilities side of the balance sheet
4. only in the asset balance
Question #36: The composition of funds by type and placement is ...
Answer options:
1. passive balance
2. asset balance
3. non-current assets
4. current assets
Question #37: According to the sources of compilation, balances are distinguished ...
Answer options:
1. inventory, book, general
2. individual, consolidated
3. introductory, current, liquidation
4. inventory, separating
Question #38:
1. allocated to the reserve capital at the expense of the profit of the reporting year remaining at the disposal of the enterprise
2. issued from the cash desk against the report on travel expenses
3. short-term bank loan credited to the current account
4. withheld from wages the amount of compensation for material damage recognized by the employee
Answer options:
Question #39: Establish a correspondence between the types of business transactions and correspondence accounts.
Answer options:
1. Dt 84 "Retained earnings (uncovered loss)" Kt 70 "Settlements with personnel for wages"
2. Dt 60 "Settlements with suppliers and contractors" Kt 51 "Settlement accounts"
3. Dt 51 "Settlement accounts" Kt 50 "Cashier"
4. Dt 10 "Materials" Kt 60 "Settlements with suppliers and contractors"
Question #40: Establish a correspondence between business transactions and types of changes in the balance sheet.
1. Income tax withheld individuals from wages
2. released from the warehouse materials for production needs
3. credited to the settlement account advances of buyers
4. funds were transferred from the current account to pay off tax debts to the budget
Answer options:
Question #41: Establish a correspondence between business transactions and types of changes in the balance sheet.
1. Contributions for personal and property insurance withheld from wages
2. accepted invoices of suppliers
3. funds were transferred from the current account to pay off the debt to the social insurance fund
4. unreceived wages have been deposited to the current account from the cash desk
Answer options:
Question #42: Establish a correspondence between business transactions and types of changes in the balance sheet.
1. funds were transferred from the current account to pay off debts to suppliers for materials
2. wages are accrued to production workers
3. finished products released from production are credited to the warehouse of the company
4. based on the decision general meeting of the founders, part of the net profit is directed to the payment of bonuses
Answer options:
Question #43:
1. Accounts 01, 04, 10, 41
2. Accounts 02, 05, 42, 81
3. Accounts 60, 62, 71, 73
4. Accounts 80, 82, 83, 86
Answer options:
1. counter
2. stock
3. settlement
4. inventory
Question #44: Establish a correspondence between accounts and classification groups.
1. accounts 001, 002, 003, 004, 005, 011
2. accounts 006, 007, 010
3. accounts 008, 009
Answer options:
1. deposit-property
2. control
3. conditional rights and obligations
Question #45: Set the correspondence of individual groups of accounts to their purpose.
1. financial results accounts
2. deposit-property, control, conditional rights and obligations accounts
3. counter-transit accounts
4. Collective-distributive, budgetary-distributive, costing accounts
5. inventory accounts, cash accounts, capital accounts, claims and liabilities
Answer options:
1. basic
2. matching
3. off-balance sheet
4. regulating
5. operating
Question #46: Establish a correspondence between the types of changes in the balance sheet and their entities, expressed in the form of schemes.
1. passive change
2. active change
3. active-passive change down
4. active-passive change in the direction of increase
Answer options:
Topic number 4. Valuation and costing
Question #47: The method of grouping costs and calculating the cost of acquired material assets, manufactured products, performed work, rendered services is called ...
Answer options:
1. balance generalization
2. costing
3. evaluation
4. taxation
Question #48: The actual cost of acquiring material resources consists of ...
Answer options:
1.Purchase value and customs duties
2. purchase price and general business expenses
3. purchase value
4.Purchase cost and procurement costs
Question #49: Upon commissioning, fixed assets are accounted for in accounting at ___________ value.
Answer options:
1. fair
2. liquidation
3. residual
4. initial
Question #50: In the balance sheet, intangible assets are reflected at _________ cost.
Answer options:
1. fair
2. residual
3. liquidation
4. market
Question #51: Depending on the completeness of the inclusion of costs in the cost of production, manufactured products are taken into account at ...
Answer options:
1. full production or reduced cost
2. normative production cost
3. planned cost
4. actual cost
Question #52: The valuation of property manufactured by the organization itself is carried out in the amount of ...
Answer options:
1. Actual manufacturing cost
2. direct manufacturing costs minus indirect costs
3. actual production costs minus VAT
4. direct manufacturing cost
Question #53: Indirect costs are...
Answer options:
1. costs associated with the production of a particular type of product
2. material and labor costs
3. costs associated with the production of several types of products, management and maintenance of production
4. packaging costs for finished products
Question #54: Valuation of property transferred for safekeeping is carried out at _________ value.
Answer options:
1. negotiable
2. initial
3. restorative
4. residual
Question #55: Depending on the time of preparation of the calculation, they are divided into ...
Answer options:
1. preliminary and subsequent
2. regulatory and design
3. fixed and variable
4. estimated and subsequent
Question #56: The method of monetary expression of the property and obligations of the organization by summing up the costs for their reflection in accounting and reporting is called ...
Answer options:
1. evaluation
2. grouping
3. costing
4. taxation
Question #57: By the time of compilation, the following types of calculations are distinguished ...
Answer options:
1. predicted, optimal, actual
2. optimal, actual
3. planned, normative, actual
4. normative, actual
Question #58: Finished products are valued in accounting and reporting according to _______________.
Answer options:
1. normative production cost
2. actual or standard production cost
3. market value
4. actual cost
Question #59: To indirect costs relate …
Answer options:
1. Product packaging costs
2. general business expenses
3. ancillary production costs
4. materials released to the main production
Question #60: Replacement cost valuation is used in accounting for ...
Answer options:
1. foreign exchange
2. financial investments
3. fixed assets
4. Inventory
Topic number 5. Legislative regulation of accounting. Accounting principles. Organization of accounting and accounting policy
Question #61: The set of accounting methods adopted by an organization is called ...
Answer options:
1. synthetically tailored
2. accounting policy
3. financial statements
4. analytical accounting
Question #62: The assets and liabilities of the organization exist separately from the assets and liabilities of the owners of this organization according to the principle ...
Answer options:
1. business continuity
2. prioritize content over form
3. property isolation
4. temporal certainty of the facts of economic activity
Question #63: The enterprise must operate for a long period of time according to the principle ...
Answer options:
1. priority of content over form
2. property isolation
3. temporal certainty of the facts of economic activity
4. business continuity
Question #64: In the technical aspect of the accounting policy for the inventory of property and liabilities indicate:
Answer options:
1. procedure for writing off general business expenses
3. how many inventories during the year it is necessary to carry out
4. the procedure for calculating depreciation on fixed assets
Question #65: Information about...
Answer options:
1. the procedure for conducting an inventory of assets
2. working chart of accounts
3. methods of asset valuation
4. methods of depreciation of non-current assets
Question #66: Changes to the accounting policy are permissible in the following cases ...
Answer options:
1. Reliable submission of information to statistical authorities
2. development by the organization of new ways of doing accounting
3. changes in the legislation of the Russian Federation or regulations on accounting
4. a significant change in the conditions of the organization's activities
5. less labor intensive workflow
Question #67: Correct are the statements that in the disclosed information about accounting policies ...
Answer options:
1. essential information on how assets are valued
2. essential information about the working chart of accounts
3. information about the methods of depreciation of non-current assets is not essential
4. information on the procedure for conducting an inventory of assets is not essential
Question #68: Under the accounting policy of the organization is understood the totality of ____________ facts of economic activity.
Answer options:
1. tricks for compiling turnover sheets and reflections
2.Double-entry billing for display
3. final summary
4. cost observation
5. primary observation and current grouping
Question #69: The newly created organization draws up the chosen accounting policy ...
Answer options:
1. no later than 90 days from the date of state registration
2. before the first publication of financial statements
3. no later than 180 days from the date of state registration
4. no later than 30 days from the date of state registration
Question #70: Methods for estimating reserves when they are released into production and otherwise disposed of are ...
Answer options:
1. FIFO method???
2. at the cost of each unit
3. LIFO method
4. moving average method
5. at an average cost
Question #71: Accounting methods include...
Answer options:
1. grouping and evaluation of the facts of economic activity
2. ways of submitting information
3. methods of primary observation
4. redemption of the value of assets
5. grouping system of accounting registers
Question #72: The correct statements are that the accounting policy is ______, established by the accounting regulation 1/2008.
Answer options:
1. formed on the basis of assumptions
2. enforces restrictions
3. ensures compliance
4. is formed based on the list of its elements
Question #73: The main accounting requirements are…
Answer options:
1. reflection of business transactions in the currency of the Russian Federation
2. reflection of business transactions in foreign currency
3. mandatory compliance with the adopted accounting policy during the year
4. provision of registers to the founders of the organization
5. keeping records of the property and liabilities of the organization
Question #74: Accounting Regulation 1/2008 "Accounting Policy of the Organization" introduces requirements ...
Answer options:
1. property isolation
2. business continuity
3. priority of content over form
4. diligence
Question #75: Essential for the disclosure of accounting policies in the financial statements is information about ...
Answer options:
1. methods of calculating depreciation of non-current assets
2. methods of asset valuation
3. working chart of accounts
4. the procedure for conducting an inventory of assets
Question #76: Accounting policies include ___________ and __________ aspects.
Answer options:
1. methodical
2. value
3. organizational
4. technical
5. investment
Question #77: Depreciation methods for fixed assets are ...
Answer options:
1. declining balance method
2. non-linear
3. write-off method in proportion to the wages of production workers
4. linear method
5. cost write-off method in proportion to the volume of products (works)
Question #78: Evaluation of work in progress can be made by ...
Answer options:
1. the wages of production workers
2. actual production cost
3. the cost of materials released for the production of products
4. direct cost items (materials, wages, social security contributions)
Topic number 6. Cash accounting
Question #79:
Answer options:
1. the head of the organization in agreement with the chief accountant
2. the founder of the organization
3. RF legislation
Question #80: Positive exchange rate differences on foreign currency accounts are reflected in the accounting entry ...
Answer options:
1. Dt 52 "Currency accounts" Kt 90 "Sales"
2. Dt 52 "Currency accounts" Kt 84 "Retained earnings"
3. Dt 52 "Currency accounts" Kt 99 "Profits and losses"
4. Dt 52 "Currency accounts" Kt 91 "Other income and expenses"
Question #81: To control the completeness and correctness of the cashier's operations on the cash register, they use ...
Answer options:
1. cash book
2. register of receipt and expenditure cash documents
3. incoming and outgoing cash orders
4. journal-order No. 1 and statement No. 1
Question #82: Cash transactions are operations carried out by the organization in cash with ...
Answer options:
1. individuals
2. physical and legal entities
3. legal entities
4. tax authorities
Question #83: The right to sign documents executing business transactions on the movement of funds has been granted ...
Answer options:
1. founders of the organization
2. chief accountant
3. manager
4. the head of the organization and the chief accountant
Question #84: Cash settlements between legal entities are made within the limits of 100 thousand rubles for ....
Answer options:
1. two transactions
2. five deals
3. each transaction
4. three deals
Question #85: A cash contribution announcement consists of _______ parts.
Answer options:
4. four
Question #86: The receipt of funds in transit to the organization's settlement account is reflected in the entry ...
Answer options:
1. D-t 51 "Settlement accounts" K-t 55 "Special accounts in banks"
2. D-t 55 "Special accounts in banks" K-t 650 "Cashier"
3. Dt 51 "Settlement accounts" Kt 57 "Transfers on the way"
4. Dt 52 "Currency accounts" Kt 51 "Settlement accounts"
Question #87: The cash balance limit is set ...
Answer options:
1. the legislation of the Russian Federation
2. the founder of the organization
3. the head of the organization in agreement with the chief accountant
4. servicing bank in agreement with the head of the organization
Question #88: The cash book is…
Answer options:
1. register of analytical accounting
2. primary document
3. form of financial statements
4. register of synthetic accounting
Question #89: The funds paid to the supplier from the current account for the goods are reflected in the accounting entry ...
Answer options:
1. Dt 50 "Cashier" Kt 60 "Settlements with suppliers and contractors"
2. Dt 60 "Settlements with suppliers and contractors" Kt 51 "Settlement accounts"
3. Dt 51 "Settlement accounts" Kt 60 "Settlements with suppliers and contractors"
4. Dt 62 "Settlements with buyers and customers" Kt 50 "Cashier"
Question #90: The organization has the right to open bank accounts in ...
Answer options:
1. the number of two
2. the number of three
3. unlimited quantity
4. quantity of one
Question #91: The bulk of cash in the cash desk comes from a current account for ...
Answer options:
1. purchase of working capital
2. settlements with legal entities
3. purchase of fixed assets
4. payment of wages
Question #92: A prerequisite for conducting a checkout is…
Answer options:
1. the presence of a cashier
2. continuous coverage of documents
3. surprise
4. speed
Question #93: Cash placed in banks for a strictly specified period, the duration of which determines the increased interest, is referred to ...
Answer options:
1. letters of credit
2. credit cards
3. target accounts
4. deposits
Question #94: The letter of credit is intended only for settlements with _________ beneficiary (s) of funds.
Answer options:
4. four
Question #95: For the amount of the issued letter of credit at the expense of own funds, an accounting entry is made D-t 55 “Special bank accounts” K-t ...
Answer options:
1. 50 "Cashier"
2. 58 "Financial investments"
3. 57 "Transfers on the way"
4. 51 "Settlement accounts"
Topic No. 7. Accounting for settlements with counterparties (debtors, creditors, personnel)
Question #96: Claim credit institution for the amount erroneously debited from the current account is reflected in the accounting entry ...
Answer options:
1. Dt 76 "Settlements with various debtors and creditors" Kt 51 "Settlement accounts"
2. Dt 51 "Settlement accounts" Kt 99 "Profit and loss"
3. Dt 94 "Shortages and losses from damage to valuables" Kt 10 "Materials"
4. Dt 91 "Other income and expenses" Kt 51 "Settlement accounts"
Question #97: The accrual of wages to an employee engaged in the correction of marriage is reflected in the accounting entry ...
Answer options:
1. Dt 70 "Settlements with personnel for wages" Kt 50 "Cashier"
2. Dt 28 "Marriage in production" Kt 70 "Settlements with personnel for wages"
3. Dt 20 "Main production" Kt 70 "Settlements with personnel for wages"
Question #98: The write-off of VAT on acquired tangible assets to reduce debt to the budget is reflected in the accounting entry ...
Answer options:
1. Dt 68 "Calculations on taxes and fees" Kt 19 "Value added tax on acquired material assets"
2. Dt 69 "Settlements for social insurance and security" Kt 51 "Settlement accounts"
3. Dt 19 "Value added tax on acquired material assets" Kt 60 "Settlements with suppliers and contractors"
Question #99: Employees may be involved in work on weekends and non-working holidays in the following cases:
Answer options:
1. in the production of temporary work on the repair and restoration of mechanisms
2. to prevent a production accident or eliminate the consequences of accidents, disasters
3. at the request of the management of the organization
4. to prevent accidents, destruction or damage to property
5. to perform unforeseen work, the urgency of which depends on the future normal operation of the enterprise
Question #100: In the amount of 1/12 for each month of the billing period, when determining the average wage, ...
Answer options:
1. remuneration for long service
2. compensation payments provided for by the employment contract
3. remuneration based on the results of work for the year
4. compensation for unused vacation
Question #101: Part-time work is established by agreement between the employee and the employer at the request of ...
Answer options:
1. pregnant woman
2. carer of a sick family member
3. employees under 18 who are students of educational institutions
4. workers employed in work with harmful or dangerous working conditions
5. one of the parents who has a child under 14 years old
Question #102: The main documents for accounting for production are ...
Answer options:
1. route sheets (maps)
2. work order
3. acts of acceptance and delivery of work
4. accumulative records of production per shift (month)
5. time sheet
Question #103: The payroll includes...
Answer options:
1. pay for hours worked
2. pay for hours not worked
3. payment of benefits under writ of execution
4. payment of temporary disability benefits
5. one-time incentive and other payments
Question #104: Payroll is calculated in...
Answer options:
1. payroll
2. payroll
3. payroll
4. personal account
Question #105: Right to professional tax deductions have…
Answer options:
1. individual entrepreneurs without formation of a legal entity
3. medical workers
4. private notaries
5. employees with more than 10 years of experience
Question #106: Under the tariff system of remuneration, wages are calculated depending on ...
Answer options:
2. types of labor and their importance
3. complexity (qualification) of labor
4. qualification coefficient or coefficient of labor participation
5. final results of the work of the whole team
Question #107: Additional pay includes...
Answer options:
1. payment for the time of fulfillment of state and public duties
2. payments for the purchase of agricultural products
3. retirement benefit
4. Payment for preferential hours for teenagers
5. payment for regular vacations
Question #108: The insurance period includes the following periods ...
Answer options:
1. other activities during which the citizen was subject to compulsory social insurance in case of temporary disability
2. part-time activities
3. military service or training
4. work of the insured person under an employment contract
Question #109: Social benefits include...
Answer options:
1. supplements to pensions working in the organization
2. amounts issued in the form of a loan for housing construction
3. one-time insurance payments
4. payment for vouchers
5. One-time allowances for retired labor veterans
Question #110: The obligations of an organization to pay employees give rise to a number of the following obligations ...
Answer options:
1. taxpayer under the unified social tax
2. the executor of statements of third parties for collection in their favor
3. the executor of the decisions of the labor collective on bonuses
4. tax agent for withholding personal income tax from wages
Question #111: Remuneration for the performance of work of various qualifications is made as follows ...
Answer options:
1. the difference between the digits is paid
2. at the rates of work of higher qualification
3. a fixed allowance is paid in agreement with the management
4. at the rates of the work performed by him
5. at the rate of work of lower qualification
Question #112: From the first day, temporary disability benefits are paid at the expense of the social insurance fund in cases ...
Answer options:
1. employees who have adopted a child who is under 3 months old
2. the need to care for a sick family member
3. aftercare in sanatorium-resort institutions located on the territory of the Russian Federation
4. women before maternity leave
5. quarantine of the insured person or quarantine of a child under the age of 7 years
Question #113: Not subject to personal income tax...
Answer options:
1. maternity allowance
2. unemployment benefit
3. lump sum financial assistance
4. temporary disability benefit
Question #114: Social accident insurance benefits include…
Answer options:
1. temporary disability benefit
2. one-time insurance payments
3. payment of additional expenses for the rehabilitation of employees
4. compensation and social benefits
5. salary supplements
Topic number 8. Accounting for fixed assets and intangible assets
Question #115: The surplus of fixed assets identified during the inventory is accounted for as an accounting entry ...
Answer options:
1. Dt 01 "Fixed assets" Kt 08 "Investments in non-current assets"
2. Dt 01 "Fixed assets" Kt 99 "Profits and losses"
3. Dt 01 "Fixed assets" Kt 91 "Other income and expenses"
4. Dt 01 "Fixed assets" Kt 02 "Depreciation of fixed assets"
Question #116: The receipt of fixed assets contributed by the founders as a contribution to the authorized capital of the organization is reflected in the accounting entry ...
Answer options:
1. Dt 01 "Fixed assets" Kt 80 "Authorized capital"
2. Dt 08 "Investments in non-current assets" Kt 80 "Authorized capital"
3. Dt 08 "Investments in non-current assets" Kt 75 "Settlements with the founders"
4. Dt 01 "Fixed assets" Kt 75 "Settlements with the founders"
Question #117: Write-off residual value fixed assets upon their disposal is reflected in the accounting entry ...
Answer options:
1. Dt 91 "Other income and expenses" Kt 01 "Fixed assets"
2. Dt 99 "Profits and losses" Kt 01 "Fixed assets"
3. Dt 02 "Depreciation of fixed assets" Kt 01 "Fixed assets"
4. Dt 80 "Authorized capital" Kt 01 "Fixed assets"
Question #118: Putting an object of fixed assets into operation is formalized ...
Answer options:
1. delivery note
2. waybill for internal movement
3. limit-fence card
4. act of acceptance and transfer
Question #119: Match between accounting entries on the accounting of fixed assets and primary documents on the basis of which they are made.
Answer options:
1. invoice
2. supplier invoice
3. act of acceptance
Question #120: Establish a correspondence between asset expense types and postings.
1. Acquisition
2. Third Party Repair
3. Third party liquidation services
Answer options:
1. D 91 "Other income and expenses" K 60 "Settlements with suppliers and contractors"
2. D 08 "Investments in non-current assets" K 60 "Settlements with suppliers and contractors"
3. D 23 "Auxiliary production" K 60 "Settlements with suppliers and contractors"
Question #121:
1. D 60 "Settlements with suppliers and contractors" K 51 "Settlement accounts"
2. D 01 "Fixed assets" K 08 "Investments in non-current assets"
3. D 19 "VAT on acquired values" K 60 "Settlements with suppliers and contractors"
Answer options:
Question #122: Establish a correspondence between the results of the subsequent revaluation of fixed assets and postings.
1. Markdown
2. Write-off of the previous revaluation
3. Decrease in depreciation as a result of revaluation
Answer options:
1. D 84 "Retained earnings (uncovered loss) K 01" Fixed assets "
2. D 83 "Additional capital" K 84 "Retained earnings (uncovered loss)"
3. D 02 "Depreciation of fixed assets" K 84 "Retained earnings (uncovered loss)"
Question #123: Establish a correspondence between the accounts of the presence of property and its purpose.
1.account 01 "Fixed assets"
2. account 03 "Profitable investments in material assets"
3. account 41 "Goods"
Answer options:
1. for own production consumption
2. for resale
3. for provision for temporary use
Question #124: Establish a correspondence between the transactions for the acquisition of fixed assets, the contractual value of which is 413,000 rubles. including VAT 18%, and their amounts.
1. D 01 "Fixed assets" K 08 "Investments in non-current assets"
2. D 60 "Settlements with suppliers and contractors" K 51 "Settlement accounts"
3. D 19 "VAT on acquired values" K 60 "Settlements with suppliers and contractors"
Answer options:
Question #125: Establish a correspondence between payroll expense groups and transactions.
1. Construction of the structure on its own
2. Elimination of completely worn out equipment
3. Computer repair
Answer options:
1. D 91 "Other income and expenses" K 70 "Settlements with personnel for remuneration"
2. D 08 "Investments in non-current assets" K 70 "Settlements with personnel for remuneration"
3. D 23 "Auxiliary production" K 70 "Settlements with personnel for wages"
Question #126: Establish a correspondence between the amounts of transactions for the sale of a fixed asset, the initial cost of which is 200,000 rubles, the accumulated depreciation is 20%, the contractual value is 354,000 rubles. including VAT 18%, and postings.
Answer options:
1. D 91 "Other income and expenses" K 68 "Calculations on taxes and fees"
2. D 91 “Other income and expenses” K 99 “Profit and loss”
5. D 02 "Depreciation of fixed assets" K 01 "Fixed assets"
Question #127: Establish a correspondence between the amounts of operations for the liquidation of a fixed asset, the replacement cost of which is 800,000 rubles, the accumulated depreciation of 90%, the revaluation amount of 16,000 rubles, the value of the accrued values of 30,000 rubles, and postings.
Answer options:
1. D 83 "Additional capital" K 84 "Retained earnings (uncovered loss)"
2. D 10 "Materials" K 91 "Other income and expenses"
3. D 02 "Depreciation of fixed assets" K 01 "Fixed assets"
4. D 91 "Other income and expenses" K 99 "Profit and loss"
5. D 91 "Other income and expenses" K 01 "Fixed assets"
Question #128: Establish a correspondence between the duration of the depreciation period in the reporting year and the fixed assets introduced and written off during this year.
Answer options:
1. 4 months
2. 8 months
3. 9 months
Question #129: Establish a correspondence between the method of assessing the object of non-current assets and the method of obtaining it.
1. amount of actual expenses
2. market value
3. agreed monetary value
Answer options:
1. making a contribution to the authorized capital
2. receipt under a donation agreement
3. purchase for a fee
Question #130: Establish a correspondence between business transactions in the sale of fixed assets and accounting records.
1. write-off of residual value
2. reflection of the contract value
3. profit from the sale
4. loss on sale
Answer options:
1. D 76 “Settlements with various debtors and creditors” K 91 “Other income and expenses”
3. D 91 "Other income and expenses" K 99 "Profit and loss"
4. D 91 "Other income and expenses" K 01 "Fixed assets"
Question #131: Establish a correspondence between the amounts of operations for the liquidation of a fixed asset, the initial cost of which is 600,000 rubles, the accumulated depreciation of 80%, the cost of liquidation of 10,000 rubles, and postings.
Answer options:
1. D 02 "Depreciation of fixed assets" K 01 "Fixed assets"
2. D 99 “Profits and losses” K 91 “Other income and expenses”
3. D 91 "Other income and expenses" K 70 "Settlements with personnel for remuneration"
4. D 91 "Other income and expenses" K 01 "Fixed assets"
Topic number 9. Accounting for inventories
Question #132: The posting of materials received free of charge is reflected in the accounting entry ...
Answer options:
1. D-t 10 "Materials" K-t 99 "Profits and losses"
2. Dt 10 "Materials" Kt 98 "Deferred income"
3. D-t 10 "Materials" K-t 75 "Settlements with the founders"
4. Dt 10 "Materials" Kt 91 "Other income and expenses"
Question #133: Materials not owned by the organization, ____________.
Answer options:
1. take into account on account 10 "Materials"
2. do not take into account
3. take into account on an off-balance account
4. take into account on account 97 "Deferred expenses"
Question #134: Shortfalls identified during the inventory of materials are reflected in the debit of the account ...
Answer options:
1. 14 "Provisions for the decline in the value of material assets"
2. 94 "Shortages and losses from damage to valuables"
3. 73 "Settlements with personnel for other operations"
4. 76 "Settlements with different debtors and creditors"
Question #135: Change in the actual cost of materials accepted for accounting ...
Answer options:
1. carried out with an increase in their market value
2. made in the cases provided for by the accounting policy
3. not produced
4. produced at a decrease in their market value
Question #136: Mandatory inventory of materials is carried out when ...
Answer options:
1. liquidation of the organization
2. release of materials for the correction of defects
3. sale of materials to employees of the organization
4. free receipt of materials
Question #137: The accounting price is understood as a conditional estimate of the cost of materials, established by ___________ for a certain period of time.
Answer options:
1. parent organization
2. Ministry of Finance of the Russian Federation
3. tax office
4. organizing yourself
Question #138: The write-off of materials for the development of new types of products is reflected in the entry ...
Answer options:
3. Dt 10 "Materials" Kt 20 "Main production"
4. Dt 86 "Target financing" Kt 10 "Materials"
Question #139: The primary document for posting materials is ...
Answer options:
1. invoice
2. limit fence card
3. warehouse card
4. waybill
Question #140: Account 42 "Trade margin" is used if the retailer takes into account the goods on account 41 "Goods" by ...
Answer options:
1. actual cost
2. purchase prices
3. selling prices
4. book value
Question #141: Inventories include...
Answer options:
1. fixed assets and intangible assets
2. work in progress
3. raw materials, materials, fixed assets
4. raw materials, goods, finished products
Question #142: Acceptance of materials received by the organization without accompanying documents is issued ...
Answer options:
1. power of attorney
2. act of acceptance of materials
3. invoice
4. waybill for the release of materials
Question #143: When posting materials at accounting prices using account 15 “Procurement and acquisition of material assets”, an entry is made in the accounting D-t 10 “Materials” K-t ...
Answer options:
2. 62 "Settlements with buyers and customers"
3. 15 "Procurement and acquisition of material assets"
4. 16 "Deviation in the value of material assets"
Question #144: The release of materials to eliminate the consequences of natural disasters is reflected in the entry ...
Answer options:
1. Dt 97 "Deferred expenses" Kt 10 "Materials"
2. D-t 10 "Materials" K-t 91 "Other income and expenses"
3. Dt 10 "Materials" Kt 99 "Profit and Loss"
4. Dt 99 “Profit and Loss” Kt 10 “Materials”
Question #145: The main objectives of the inventory of inventories include the identification of _____________ materials.
Answer options:
1. facts of theft
2. the need to purchase a new batch
3. discrepancies in accounting
4. actual availability
Question No. 146: Shortage materials identified during the inventory is reflected record D-t _________ Set 10 "Materials".
Answer options:
1. 60 "Settlements with suppliers and contractors"
2.91 "Other income and expenses"
3. 14 “Reserves for the decline in the value of material assets
4. 94 "Shortages and losses from damage to valuables"
Question #147: During the reporting year, for each group (type) of inventories, __________ method (a) of assessment is applied.
Answer options:
Question #148: The basis for the creation of several working inventory commissions is ...
Answer options:
1. frequent cases of detection of theft of inventories
2. industry specifics
3. the need to generate operational accounting information
4. large amount of work to carry out the inventory at the same time
Question #149: The debit of account 15 is used to accumulate information about (about) ...
Answer options:
1. formed reserves for the reduction in the cost of materials
2. transport and procurement costs incurred
3. the cost of materials credited at accounting prices
4. accumulated differences between book price and actual cost of materials
Topic No. 10. Accounting for loans and borrowings
Question #150: Repayment of debt to the supplier at the expense of short-term credit is reflected in the accounting entry ...
Answer options:
1. Dt 51 "Settlement accounts" Kt 67 "Settlements on long-term loans and borrowings"
2. Dt 66 "Settlements on short-term loans and borrowings" Kt 51 "Settlement accounts"
3. Dt 60 "Settlements with suppliers and contractors" Kt 66 "Settlements on short-term loans and borrowings"
4. Dt 60 "Settlements with suppliers and contractors" Kt 51 "Settlement accounts"
Question #151: Credits and loans are accepted for accounting as part of ...
Answer options:
2. accounts payable
3. cash
4. non-current assets
Question #152: The transfer of long-term debt into short-term debt is carried out at the moment when ________ days remain until the return of the principal amount of the debt.
Answer options:
Question #153: Short-term debt is debt on received loans and borrowings, the maturity of which does not exceed _____ months.
Answer options:
Question #154: The receipt of loans and borrowings is reflected in the entries ...
Answer options:
1. Dt 51 "Settlement accounts" Kt 66 "Settlements on short-term loans and borrowings"
2. Dt 51 “Settlement accounts” Kt 67 “Settlements on long-term loans and borrowings”
3. Dt 66 "Settlements on short-term loans and borrowings" Kt 51 "Settlement accounts"
4. Dt 67 "Settlements on long-term loans and borrowings" Kt 51 "Settlement accounts"
Question #155: attraction borrowed money is …
Answer options:
1. issue and sale of bonds
2. granting a loan to another organization
3. receipt of a bill when paying for sold products
4. getting a loan from a bank
Question #156: The issuance of a bill of exchange by the organization in payment to the supplier for the purchased goods is reflected in the account ...
Answer options:
1. 67 "Calculations on short-term loans and borrowings" in the loan
2. 66 "Calculations on short-term loans and borrowings" in the loan
3. 58 "Financial investments" in a loan
4. 58 "Financial investments" in debit
Question #157: The debt of the borrower on received loans and credits in accounting is divided into ...
Answer options:
1. short-term and overdue
2. short term and long term
3. urgent and short-term
4. long-term and overdue
Topic number 11. Accounting for financial investments
Question #158: The provision of a loan to other organizations by transferring funds from a current account is reflected in an accounting entry ...
Answer options:
1. Dt 58 "Financial investments" Kt 50 "Cashier"
2. Dt 58 "Financial investments" Kt 51 "Settlement accounts"
3. Dt 58 "Financial investments" Kt 76 "Settlements with various debtors and creditors"
4. Room 50 "Cashier" Room 58 "Financial investments"
Question #159: By the time the bonds are redeemed, their book value should be equal to ...
Answer options:
1. market value
2. actual acquisition costs minus the amount of accumulated coupon income
3. face value
4. actual acquisition costs
Question #160: The transfer of finished products as a contribution to the authorized capital of another organization is reflected in the accounting entry ...
Answer options:
1. Dt 51 "Settlement accounts" Kt 76 "Settlements with different debtors and creditors"
3. Dt 58 "Financial investments" Kt 91 "Other income and expenses"
4. Dt 76 "Settlements with various debtors and creditors" Kt 58 "Financial investments"
Question #161: The creation of a provision for the depreciation of financial investments is reflected in the accounting entry ...
Answer options:
1. Dt 59 "Provisions for depreciation of investments in securities" Kt 91 "Other income and expenses"
2. Dt 91 "Other income and expenses" Kt 58 "Financial investments"
3. Dt 91 "Other income and expenses" Kt 59 "Provisions for depreciation of investments in securities"
4. Dt 58 "Financial investments" Kt 91 "Other income and expenses"
Question #162: Establish a correspondence between transactions associated with the presence of purchased debt securities and transactions.
1. Reflection of the excess of the nominal value over the initial
2. Receiving the amount of income due from the issuer
3. Accrual of income due under the contract
Answer options:
1. D 51 "Settlement accounts" K 76 "Settlements with various debtors and creditors"
2. D 58 "Financial investments" K 91 "Other income and expenses"
3. D 76 "Settlements with various debtors and creditors" K 91 "Other income and expenses"
Question #163: Establish a correspondence between the concepts used in accounting for financial investments and their application.
1. Initial assessment
2. Follow-up evaluation
3. Impairment
Answer options:
1. when accepting assets for accounting
2. signs of a steady decline in the cost of investments
3. to adjust the book value
Question #164: Establish a correspondence between transactions associated with the presence of purchased bonds and postings.
1. Write-off of the excess of the initial cost over the nominal
2. Accrual of due income
3. Receiving the amount of income from the issuer
Answer options:
1. D 76 "Settlements with various debtors and creditors" K 91 "Other income and expenses"
2. D 76 "Settlements with various debtors and creditors" K 58 "Financial investments"
3. D 51 "Settlement accounts" K 76 "Settlements with various debtors and creditors"
Question #165: Establish a correspondence between business transactions with financial investments and postings.
1. Accrued income from investments
2. Provision for impairment created
3. Reduced initial investment cost
Answer options:
1. D 76 "Settlements with various debtors and creditors" K 58 "Financial investments"
2. D 91 “Other income and expenses” K 59 “Provisions for depreciation of financial investments
3. D 76 "Settlements with various debtors and creditors" K 91 "Other income and expenses"
Question #166: Establish a correspondence between the purpose of the amounts of money transferred by the organization and the accounting entries.
1. Interest-free loan another organization
2. Interest on the use of a previously received loan
3. Loan with the right to receive interest
Answer options:
1. D 66 "Settlements on short-term loans and borrowings" K 51 "Settlement accounts"
2. D 76 "Settlements with various debtors and creditors" K 51 "Settlement accounts"
3. D 58 "Financial investments" K 51 "Settlement accounts"
Question #167: Establish a correspondence between the situations of disposal of financial investments and the methods used to assess their value.
1. Loans granted to other organizations
2. Securities whose market value is not determined
3. Securities whose market value can be determined
Answer options:
1. current market value
2. initial cost of each unit
3. average initial cost
Question #168: Establish a correspondence between the types of cost of financial investments and their content.
1. Current market
2. Discounted
3. Estimated
Answer options:
1. characterizes the future value of investments made in the present
2. price calculated by the trade organizer on the securities market
3. reflects the magnitude of the steady decline in the book value of investments
Question #169: Establish a correspondence between the methods of determining the initial cost of securities and situations of their receipt.
1. The amount of money for which they can be sold
2. Their market value
3. Market price calculated by the auction organizer
Answer options:
1. free receipt in the absence of their quotes on the market
2. free receipt of securities listed on the market
3. in payment for transferred assets
Question #170: Establish a correspondence between the situation of receiving securities and the method of determining their initial value.
1. In payment for transferred assets, the value of which cannot be determined
2. In payment for assets to be transferred
3. Free receipt of securities circulating on the securities market
Answer options:
1. the price at which, in comparable circumstances, similar securities are purchased
2. market price calculated by the auction organizer
3. the value of assets, set by the organization based on the price usually applied for similar assets
Question #171: Establish a correspondence between the group of financial investments and the type of their possible subsequent evaluation.
1. Debt securities whose market value is determined
2. Debt securities whose market value cannot be determined
3. Loans granted
Answer options:
1. face value
2. initial cost
3. current market value
Topic number 12. Accounting for production costs
Question #172: The cost of an irreparable marriage, identified in the workshops of the main production, is reflected in the accounting entry ...
Answer options:
1. Dt 28 "Marriage in production" Kt 23 "Auxiliary production"
2. Dt 20 "Main production" Kt 23 "Auxiliary production"
3. Dt 20 "Main production" Kt 28 "Marriage in production"
4. Dt 28 "Marriage in production" Kt 20 "Main production"
Question #173: Accounting entry Dt 25 "General production expenses" Kt 96 "Reserve for future expenses and payments" means ...
Answer options:
3. write-off of losses from marriage
4. write-off of expenses for the development of new types of products
Question #174: The cost of work in progress at the beginning or end of the period shows the balance of the account ...
Answer options:
1. 26 "General expenses"
2. 28 "Marriage in production"
3. 25 "General production costs"
4. 20 "Main production"
Question #175: The cost of marriage, identified in the shops of the main production, is reflected in the accounting entry ...
Answer options:
1. Dt 20 "Main production" Kt 28 "Marriage in production"
2. Dt 28 "Marriage in production" Kt 23 "Auxiliary production"
3. Dt 28 "Marriage in production" Kt 20 "Main production"
4. Dt 20 "Main production" Kt 23 "Auxiliary production"
Question #176: Specify the list of the main methods of cost accounting for production and calculation of the cost of production.
Answer options:
1. regulatory, custom, process
2. normative, order-based, direct-costing, process-by-process, line-by-line
3. normative, custom, alternate
4. normative, direct costing, actual
Question #177: The wages accrued to the main workers are related to _____________ expenses.
Answer options:
2. unproductive
3. general business
4. general production
Question #178: The posting of semi-finished products of own production is reflected in the accounting entry ...
Answer options:
1. Dt 20 "Main production" Kt 21 "Semi-finished products of own production"
2. Dt 21 "Semi-finished products of own production" Kt 70 "Settlements with personnel for wages"
3. Dt 10 "Materials" Kt 20 "Main production"
4. Dt 21 "Semi-finished products of own production" Kt 20 "Main production"
Question #179: The calculation of wages for workers of auxiliary production is reflected in the accounting entry ...
Answer options:
1. D-t 20 "Main production" K-t 70 "Settlements with personnel for wages"
2. Dt 70 "Settlements with personnel for wages" Kt 23 "Auxiliary production"
3. Dt 44 "Sales Expenses" Kt 70 "Settlements with personnel for wages"
4. Dt 23 "Auxiliary production" Kt 70 "Settlements with personnel for wages"
Question #180: Depending on the feasibility, costs are divided into ...
Answer options:
1. single element and complex
2. direct indirect
3. productive and unproductive
4. direct and overhead
Question #181: Unproductive expenses and losses include ...
Answer options:
1. transport and procurement costs
2. general business expenses
3. the cost of an irreparable marriage
4. General expenses
Question #182: The accounting entry D-t 10 "Materials" K-t 20 "Main production" reflects the business transaction for ...
Answer options:
1. posting of finished products
2. posting of returnable waste
3. release of materials for production
4. reflecting the loss of materials in the main production
Question #183: The actual cost of completed production is reflected at ...
Answer options:
1. credit of account 46 "Completed stages of work in progress"
2. credit of account 20 "Main production"
3. credit of account 40 "Output of products (works, services)"
4. debit account 20 "Main production"
Question #184: The grouping of costs by costing items is established ...
Answer options:
1. tax authorities
2. Enterprise by yourself
3. by law
4. decision of the board of founders
Question #185: Accounting entry Dt 25 "General production costs" Kt 96 "Reserves for future expenses" means ...
Answer options:
1. writing off contingencies
2. creation of a reserve for the repair of fixed assets
3. write-off of expenses for the development of new types of products
4. write-off of losses from marriage
Question #186: Expenses incurred in the current period, but related to the costs of other reporting periods, are charged to ...
Answer options:
1. expenses of the reporting period
2. other expenses
3. deferred expenses
4. decrease in financial result
Question #187: Upon receipt of finished products from auxiliary production, accounts will correspond ...
Answer options:
1. D 20 "Main production" K 43 "Finished products"
2. D 10 "Materials" K 43 "Finished products"
3. Dt 43 "Finished products" K 23 "Auxiliary production"
4. D 43 "Finished products" K 20 "Main production"
Question #188: The costs associated with the production of products are reflected in the debit of the account ...
Answer options:
1. 20 "Main production"
2. 40 "Output of products (works, services)"
3. 46 "Completed stages of work in progress"
4.44 Selling costs
Topic No. 13. Accounting for the release and sale of finished products, goods
Question #189: To account for the release of finished products, the accounting policy of the organization provides for the use of account 40 "Product output". The posting of finished products to the warehouse at the standard production cost is reflected in the accounting entry ...
Answer options:
2. Dt 43 "Finished products" Kt 20 "Main production"
3. Dt 43 "Finished products" Kt 23 "Auxiliary production"
4. Dt 40 "Product output" Kt 20 "Main production"
Question #190: When using account 40 "Product output", the deviation between the actual and standard production costs is written off to account ...
Answer options:
1.90 "Sales"
2.99 "Profit and Loss"
3. 20 "Main production"
4. 43 "Finished products"
Question #191:
Answer options:
1. Dt 43 "Finished products" Kt 90 "Sales"
2. Dt 91 "Other income and expenses" Kt 43 "Finished products"
Question #192: The surplus of finished products identified during the inventory is reflected in the accounting entry ...
Answer options:
1. Dt 43 "Finished products" Kt 40 "Product output"
3. Dt 43 "Finished products" Kt 20 "Main production"
4. Dt 43 "Finished products" Kt 91 "Other income and expenses"
Question #193: The conditions for payment by the buyer of the products sold to him are determined in ...
Answer options:
1. accounting policy
2. waybill
3. contract
4. sales order
Question #194: When selling products, an invoice is issued in __________ copies.
Answer options:
1. four
Question #195: Shipment of products to the buyer is carried out on the basis of ...
Answer options:
1. disbursement order
2. limit - fence card
3. payroll
4. waybill
Question #196: If an organization uses account 40 “Output of products (works, services)” in accounting, then an entry is made on the actual cost of finished products released from production ...
Answer options:
1. Dt 40 "Output of products (works, services)" Kt 20 "Main production"
2. Dt 43 "Finished products" Kt 20 "Main production"
3. Dt 90 "Sales" Kt 40 "Output of products (works, services)"
4. D-t 43 "Finished products" K-t 40 "Output of products (works, services)"
Question #197: Synthetic accounting of finished products is carried out on the account ...
Answer options:
1. 10 "Materials"
2. 43 "Finished products"
3. 41 "Goods"
4. 01 "Fixed assets"
Question #198: The invoice for the products shipped to the buyer is registered in ...
Answer options:
1. sales book
2. shopping book
3. cumulative statement.
4. grouping list.
Question #199: Shipped goods, for which the title to the buyer passes after payment, is reflected in the accounting entry ...
Answer options:
1. Dt 45 "Goods shipped" Kt 41 "Goods"
2. Dt 76 "Settlements with various debtors and creditors" Kt 41 "Goods"
3. D-t 90 "Sales" K-t 41 "Goods"
4. Dt 97 "Deferred expenses" Kt 41 "Goods"
Question #200: Assets are called finished goods.
Answer options:
1. finished processing, delivered to the warehouse, intended for sale, the technical and qualitative characteristics of which meet the established requirements
2. produced by the enterprise, packed but not completed
3. for resale
4. unfinished processing, but delivered to the warehouse
Question #201: The write-off of the actual cost of finished products sold is reflected in the accounting entry ...
Answer options:
1. Dt 91 "Other income and expenses" Kt 43 "Finished products"
2. Dt 43 "Finished products" Kt 90 "Sales"
3. Dt 45 "Goods shipped" Kt 43 "Finished products"
4. D-t 90 "Sales" K-t 43 "Finished products"
Question #202: The primary accounting documentation for the release of finished products includes ...
Answer options:
1. delivery notes, acts, statements
2. delivery notes, specifications
3. acts, statements, route sheets
4. acceptance certificates, accumulative statements
Question #203: When forming revenue from the sale of products for accounting purposes, the organization must apply the method ...
Answer options:
1. by the date of payment or shipment, selected in accordance with the terms of the contract with the buyer
2. by the date of payment or shipment, selected in accordance with the accounting policy
3. by date of shipment (accrual method)
4. by payment date
Question #204: Business expenses related to...
Answer options:
1. selling products
2. statutory activities of the enterprise
3. acquisition of inventories
4. production process
Question #205: The posting of finished products to the warehouse is reflected in the debit of the account ...
Answer options:
1. 10 "Materials"
2. 01 "Fixed assets"
3. 43 "Finished products"
4. 41 "Goods"
Topic No. 14. Accounting for financial results
Question #206: The reserve for doubtful debts created by the enterprise is reflected in the accounting entry ...
Answer options:
1. Dt 91 "Other income and expenses" Kt 63 "Reserve for doubtful debts"
2. Dt 90 "Sales" Kt 63 "Reserve for doubtful debts"
3. Dt 26 "General expenses" Kt 63 "Reserve for doubtful debts"
4. Dt 84 "Retained earnings (uncovered loss)" Kt 63 "Reserve for doubtful debts"
Question #207: Profit from other activities received in reporting period, is reflected in the accounting entry ...
Answer options:
1. Dt 51 “Settlement Accounts” Kt 99 “Profits and Losses”
2. Dt 91 "Other income and expenses" Kt 99 "Profits and losses"
3. Dt 51 “Settlement accounts” Kt 91 “Other income and expenses”
4. Dt 90 "Sales" Kt 99 "Profit and Loss"
Question #208: According to PBU 10/99, expenses for ordinary activities of an organization include ...
Answer options:
1. losses of previous years
2. expenses for the sale of fixed assets
3. fines, penalties
4. sales costs
Question #209: Prepaid expenses include...
Answer options:
1. management expenses
2. selling expenses
3. selling expenses
4. expenses for the development of new types of products
Question #210: Assets received by an organization free of charge are included in ...
Answer options:
1. other expenses
2. income from ordinary activities
3. expenses for ordinary activities
4. other income
Question #211: The amount of receivables from buyers that has expired limitation period, is reflected in the accounting entry ...
Answer options:
1. Dt 62 "Settlements with buyers and customers" Kt 91 "Other income and expenses"
2. Dt 91 "Other income and expenses" Kt 62 "Settlements with buyers and customers"
3. Dt 91 "Other income and expenses" Kt 99 "Profits and losses"
4. Dt 99 "Profits and losses" Kt 91 "Other income and expenses"
Question #212: In accounting, the loss from other activities is reflected in the credit of the account ...
Answer options:
1.91 "Other income and expenses"
2. 90 "Sales"
3.99 "Profit and Loss"
4. 45 "Goods shipped"
Question #213: Accounting profit is...
Answer options:
1. gross profit
2. net, retained earnings
3. profit received according to accounting data
4. profit from ordinary activities
Question #214: The reformation of the balance sheet at the end of the reporting year is reflected in the entry Dt 84 “Retained earnings (uncovered loss)” ...
Answer options:
1. Kt 98 "Deferred income"
2. Kt 91 "Other income and expenses"
3. Kt 90 "Sales"
4. Kt 99 "Profit and Loss"
Question #215: Organizational expenses include...
Answer options:
1. allowance for doubtful debts
2. VAT on acquired valuables
3. amount of advance payment to the supplier for materials
4. foreign exchange gain
Question #216: The amount of accounts payable for which the limitation period has expired is included in ...
Answer options:
1. other expenses
2. expenses for ordinary activities
3. income from ordinary activities
4. other income
Question #217: The loss from the sale of goods is reflected in the accounting entry ...
Answer options:
1. D-t 90 "Sales" K-t 99 "Profit and loss"
2. Dt 91 "Other income and expenses" Kt 99 "Profits and losses"
3. Dt 99 "Profits and losses" Kt 91 "Other income and expenses"
4. Dt 99 "Profit and Loss" Kt 90 "Sales"
Question #218: The profit of the organization can be used to pay ...
Answer options:
1. wages to the chief accountant
Let us know.
1. Is financial assistance taken into account when calculating the average wage for calculating vacation pay?
b. only those that are not subject to income tax are taken into account
in. only those that are subject to income tax are taken into account
2. Shortfalls and losses from damage to material assets in the workshops are included in ...
a. Administrative expenses
b. Other direct expenses
in. Direct material costs
d. Overhead costs
3. How are errors in financial accounting not corrected?
a. Correction of primary documentation
b. Corrective way
in. Additional wiring
d. Red storno method
4. Which of these expenses are not administrative expenses?
a. depreciation of production equipment
b. communication costs
in. business travel expenses
d. taxes
5.Test. The costs of labor protection, safety and environmental protection at a manufacturing enterprise are included in:
a. Administrative expenses
b. overhead costs
in. Marketing expenses
d. Other operating expenses
6. Which of these expenses are included in the production cost of products (works, services)?
a. variable overhead and distributed fixed overhead costs
b. direct labor costs
in. direct material costs
d. distribution costs
7. What kind of debt cannot be issued a bill of exchange?
for the received work, services
for purchased shares
for the advance payment
for the goods received
8. The actual production cost of the released finished product is reflected in the financial. accounting record
9. Inventories are reflected in the Balance as part of ...
a. Non-current assets
b. Equity
in. current assets
d. Prepaid expenses.
10. Fixed distributed and variable overhead costs are included in the cost of recording ...
a. Dt 79 Kt 91
b. Dt 23 Kt 91
in. Dt 26 Kt 91
Dt 901 Kt 91
11. The enterprise has ordered from the transport organization services for the transportation of its own cargo. on the terms of piece-rate payment for transport services. What primary documents should an accountant require from a transport organization for the received transport services?
a. Certificate of completion and customer's coupon
b. Certificate of completion, a copy of the waybill of the truck, certified by the transport organization
in. Certificate of completion, bill of lading, customer's coupon
d Certificate of completion, bill of lading
12. Which of the costs of acquiring fixed assets is not included in the increase in their book value
in. state duty
d. insurance payments
Test. 13. What method of estimating inventories at disposal provides for the disposal of inventories in the same sequence in which they entered the enterprise?
a. FIFO method
b. weighted average cost method
in. LIFO method
d. selling price method
Test - 14. What is the criterion for recognizing an asset as a fixed asset?
a. The cost is more than 1000 UAH.
15. Enrolled in fixed assets is an object that does not require commissioning costs from the founder.
a. Dt 10 Kt46
b. Dt 10 Kt15
in. Dt 10 Kt50
Dt 12 Kt 10
16. According to RAS 16, the expenses of the reporting period are not ...
a. withdrawal of capital by the owner
b. increase in liabilities
in. decrease in assets
d. selling costs.
17. Inventories are recognized as assets if:
1. The company will benefit from their use
2. Their value can be reliably determined
Which statement is true?
a. None
b. First
in. Second
18. What is considered the initial cost for finished products?
19. In accordance with the order of the enterprise, the employee returns from a business trip and departs on a new business trip on the same day. How much should he be paid per diem?
a. For two days
b. Per diems for this day are not paid
in. In one day
d. Give out an award
20. The cost of correcting a technically unavoidable defect is included in
a. Other direct expenses
b. Labor costs
in. overhead costs
d. Direct material costs
21. The initial cost of fixed assets in financial accounting is increased by the amount of expenses
a. on overhaul
b. modernization and reconstruction
in. for current repairs
for current, overhaul, modernization and reconstruction
22. Depreciation is:
a. it is a systematic allocation of the cost of non-current assets that are depreciated over the life of the mineral.
in. part of the cost of fixed assets that is transferred to finished products.
d. original or revalued cost less salvage value.
23. In which P (s) BU fixed assets are recognized.
24. Paid by promissory note to the buyer
a. Dt 36 Kt79
b. Dt30 Kt36
in. Dt 34 Kt36
Dt38 Kt 36
25. Test. Acquired non-current assets through an accountable entity
a. Dt372 Kt 30
b. Dt15 Kt372
in. Dt20 Kt 372
Dt 97 Kt 372
26. Capital investment is:
a. a set of costs for the acquisition or creation of tangible and intangible current assets.
b. production cost of this finished product
in. production cost plus distribution costs
d. the price at which the finished product is sold
27. Accrued salary by an employee of the construction team
a. Dt 10 Kt46
b. Dt 10 Kt15
in. Dt151 Kt 66
Dt 97 Kt 66
Test #28
a. Dt 10 Kt46
b. Dt 10 Kt15
in. Dt 10 Kt50
Dt 151 Kt 91
29. How long-term biological assets are valued.
a. at fair and cost.
b. Use in economic activity for more than a year (operating cycle, if it is more than a year)
in. If they are credited at original cost.
d. If the operating cycle is less than 12 months
30. Residual value is
a. systematic allocation of the cost of non-current assets that are depreciated over the life of the mineral.
b. the payback period during which the enterprise is used.
d. the price at which the finished product is sold
31. Depreciation has been charged on DBA.
a. Dt83 Kt 134
b. Dt 10 Kt15
in. Dt151 Kt 66
Dt 97 Kt 66
32. The operating cycle is:
a. the value of the inventory used to manufacture that finished product
b. production cost of this finished product
in. production cost plus distribution costs
d. the time interval between the acquisition of inventories and the receipt of funds from the sale of products
33. The action is:
a. interest on a loan taken to purchase fixed assets
b. shipping costs
d. a security that is confirmed by the owner.
34. What document is the basis for posting certificates of deposit
a. bank statement
in. payment order
letter of credit
35. Purchased securities for cash
a. Dt83 Kt 134
b. Dt14 Kt 30.31
in. Dt151 Kt 66
Dt 97 Kt 66
36. On which account are financial results taken into account
37. MBP is:
a. assets that are used for less than one year
b. the payback period during which the enterprise is used.
in. the amount that is expected to be received from the sale of long-term biological assets after the end of their useful lives.
g. the price at which the finished product is sold.
Test. 38. In which P (s) BU are IBEs recognized:
39. Accrued% for using a bank loan
a. Dt 951 Kt684
b. Dt 10 Kt15
in. Dt151 Kt 66
Dt 97 Kt 66
40. Fixed agricultural tax accrued
a. Dt 951 Kt684
b. Dt 91 Kt 641
in. Dt151 Kt 66
Dt 97 Kt 66
41. List payroll deductions
42 - Test. Accounting value is:
a. interest on a loan taken to purchase fixed assets
b. shipping costs
in. perpetual marketable security without fixed maturity
d. the value at which securities are recorded on the balance sheet of the enterprise
43. What factors influence the change in the national accounting system? A) economic
b) internal, external and social
B) political
D) historical and economic
D) internal and external
44. What must be attached to the financial statements?
A) Order on accounting policy
B) Balance
D) VAT tax return
D) there is no correct answer
Test - 45. Reducing economic benefits in the form of disposal of assets or increasing liabilities, which leads to a decrease in equity - this is
B) consumption
B) depreciation
D) loss
D) there is no correct answer
46. The part of the assets of an enterprise that remains after deducting its liabilities is
A) profit
B) equity
B) share capital
D) borrowed capital
E) retained earnings (loss)
47. The systematic allocation of the cost of an item to be depreciated over its useful life is
A) inventory
B) depreciation
48. Test. The method of recording business transactions in accounting accounts is carried out using the principle:
A) double entry
B) an existing enterprise
C) valuation of assets at actual cost
D) compliance
D) significance
49. Which account is accounted for earmarked funding and earmarked receipts
50. Agricultural products are:
a. the value of the inventory used to manufacture that finished product
b. systematic allocation of the cost of non-current assets that are depreciated over the life of the mineral.
in. an asset received in a reserve branch from biological assets held for sale.
d. the price at which the finished product is sold
Answers to accounting tests:
1. g
2. g
3. a
4. a
5. g
6. g
7. b
8. g
9. in
10. in
11. g
12. a
13. b
14. b
15. a
16. a
17. in
18. in
19. in
20. g
21. g
22. a
23. g
24. g
25. b
26. a
27. in
28. g
29. a
30. in
31. a
32. g
33. in
34. a
35. b
36. in
37. a
38. g
39. a
40. b
41. in
42. g
43. d
44. a
45. b
46. b
47. b
48. a
49. b
50. in
Accounting test with answers 2017
Correct answers in accounting tests are indicated by " * ".
1. Accounting for the main composition of employees at the enterprise should be kept:
*a) in the personnel department;
b) on each structural unit;
c) there are no requirements or restrictions on the place of organization of accounting for the main composition of employees;
d) personally led by the chief accountant.
2. An employee's personal data and all changes in his work are recorded in such a primary document as:
b) personal account;
*c) personal card;
d) an order (instruction) on employment.
3. What forms of remuneration are used in Ukraine?
a) hourly and weekly;
* b) time and piecework;
c) time and actual;
d) actual and piecework.
4. Under what form of remuneration is wages calculated based on the quantity (volume) of manufactured products (work performed) and their complexity?
* a) piecework form of remuneration;
b) time-based form of remuneration;
c) the actual form of remuneration;
d) hourly wages.
5. Payroll is:
a) a document that is used only for the calculation of wages, and the issuance is carried out according to another document;
b) a document that collects information about the amounts paid to the employee during the billing period;
*d) a document used for payroll and deductions from it, as well as for the issuance of wages on it.
6. Personal account is:
*a) a document that collects information about the amounts paid to the employee during the billing period;
c) a document that is used to pay wages and advance payments issued for the first half of the month;
d) a document used for the calculation of wages and deductions from it, as well as for the issuance of wages on it.
7. Payroll is a document:
a) a document that is used to pay wages and advance payments issued for the first half of the month;
*c) a document that is used only for payroll, and the issuance is carried out according to another document;
d) a document that collects information about the amounts paid to the employee during the billing period;
8. Payroll is a document:
a) a document that collects information about the amounts paid to the employee during the billing period;
b) a document that is used only for the calculation of wages, and the issuance is carried out according to another document;
*c) a document that is used to pay wages and advance payments issued for the first half of the month;
b) a document used for payroll and deductions from it, as well as for the issuance of wages on it.
9. Checking the correctness of the calculation of wages for hourly workers with a time-based form of remuneration, the auditor takes as a basis:
*a) monthly or hourly rate;
b) the amount of work performed;
c) the cost and quantity (volume) of the product manufactured by the employee or work performed;
d) the average earnings of an employee for the last twelve months.
10. Test with an answer. Material assistance, the payment of which is provided for by a collective (labor agreement), which is systematic and is provided to the majority of employees of the enterprise, relates to labor costs, and is included in full in the taxable income of the recipient.
*a) yes;
c) depending on the order (instruction) of the management of the enterprise;
d) depending on the structural unit in which the employee works.
11. The decision to issue a bonus to an employee of the enterprise is approved:
a) by order of the chief accountant;
b) the decision of the labor collective;
* c) by order of the head of the enterprise;
d) the decision of the inspection bodies.
12. Checking the reality of completed construction works at the enterprise to be carried out by the auditor with the help of:
a) arithmetic calculations;
*b) visual inspection;
c) measurements and weighing;
d) mutual reconciliation.
13. When conducting an audit of deductions and deductions from wages, the auditor first checks:
*a) whether the company is registered as a payer of insurance premiums;
b) timeliness of payment of deductions and accruals;
c) what documents the accountant maintains in the implementation of this type of accounting;
d) the completeness and correctness of the reflection of accruals.
14. Reporting to the Pension Fund must be submitted:
a) annually;
b) every semester;
c) quarterly;
*d) monthly.
15. When checking the completeness and correctness of the reflection of accruals on wages the auditor conducts a mutual reconciliation of the payroll (payroll) with:
a) journal-orders No. 13 of agricultural-x .;
b) journal-order No. 10.2 of agricultural products;
c) production reports 10–3 a, b, c, d;
d) production reports 10–4 a, b, c, d.
16. Upon receipt of funds at the cash desk for the payment of wages, the accountant draws up the following primary document:
a) advance report;
*b) incoming cash order;
c) payment order;
d) an expense cash warrant.
20. The basis for calculating wages for employees under employment contracts or temporary employees is:
a) a time sheet;
b) route map;
*c) an act of work performed;
d) account.
Test No. 22. Payments that are the employee's income, but do not relate to the payroll, in particular temporary disability benefits, are reflected according to:
*d) Kt 663
24. Reports to the social insurance funds are submitted:
a) annually;
b) every semester;
*c) quarterly;
d) monthly.
25. During what period can the overlimit amount of funds be in the cash desk of the enterprise:
a) two days
*b) three days;
c) four days;
d) five days.
26. The deposited amount of wages is reflected in the following correspondence:
a) Dt 662 Kt 661
b) Kt 301 Kt 662
*c) Kt 661 Kt 662
d) ct 601 ct 661
27. Test with an answer. Expenses for the payment of material assistance are reflected in Cr:
*а) accounts 94
b) accounts 93
c) accounts 92
d) accounts 91
28. The transfer of funds from the enterprise account to the relevant accounts of social insurance funds, pension fund and tax office is carried out on the basis of:
a) an account cash warrant;
b) payment request;
*c) payment order;
29. When should funds be transferred from the enterprise account to the relevant accounts of social insurance funds in the amount of deductions and accruals on the wages of employees of the enterprise:
a) during the month for which the salary is paid to the employee;
*b) until the receipt of funds for the payment of wages by check;
c) after receiving funds for the payment of wages by check;
d) there are no restrictions.
Test number 30 with the answer. Payment of deductions and accruals on wages of employees of the enterprise to the Pension Fund must be made:
*a) before the 20th day of the month following the reporting month;
b) before the 20th day of the reporting month;
c) on any day as funds become available;
d) there are no restrictions.
