The paper provides a solution to two practical problems, which determine what mistakes were made when reflecting business transactions, how to take these operations into account in accounting, what regulatory documents regulate the accounting of these business transactions, and answers to test tasks. Educational institution-NGUEU, option 8.
Situational (practical) task # 1. During the audit, it was revealed that the trade organization LLC " L "received from the supplier LLC" F " a batch of goods in the amount of 180,000 rubles, VAT-32,400 rubles. Upon acceptance, it was found that some of the packages were damaged and the original quality of the goods was lost in the amount of 25,000 rubles, VAT-4,500 rubles.
This fact was confirmed by the acceptance certificate signed by the seller's representative. LLC " L " within 5 days, as it was established by the terms of the contract, returned the low-quality goods. The supplier's invoice was paid in full from the current account. The following accounting records are made in the accounting records of LLC "L"::
The contents of the operation | Amount, rub. | Debit | Credit |
Paid for the goods to the supplier | 212400 | 60 | 51 |
The product is registered | 180000 | 41 | 60 |
VAT is reflected on the received goods | 32400 | 19 | 68 |
A claim has been made to the supplier | 29500 | 60 | 60 |
You need to define:
- what mistakes were made when reflecting business transactions;
- how to account for these transactions in the accounting records;
- what regulatory documents regulate the accounting of these business operations.
Situational (practical) task # 2. During the audit, it was established that in March 20__, the organization under the license agreement purchased the program " 1C " Accounting for accounting. The amount under the contract was 35,400 rubles (including VAT – 5,400 rubles). The useful life of the program, established by the organization, is 3 years. The computer program is accepted for accounting as an intangible asset. In the accounting in March, the following transactions were made:
Date | Content of the business transaction | Сумма, руб. | The offset account | |
Дебет | Кредит | |||
05.03. | Paid to the supplier from the current account | 35400 | 60 | 51 |
15.03. | The cost of purchasing a software product is reflected | 30000 | 08 | 60 |
15.03. | Accepted for accounting program "1C-Accounting"; | 30000 | 04 | 08 |
15.03. | VAT is reflected | 5400 | 19 | 60 |
31.03. | Depreciation on the software product is accrued | 833 | 20 | 05 |
Требуется определить:
- what mistakes were made when reflecting business transactions in accounting;
- what regulatory documents regulate the accounting of these business operations;
- how to account for these transactions in the accounting records.
TEST PARTGBRG
Test 1. What areas of use of the reserve capital of a joint-stock company established in accordance with the legislation, the auditor recognizes as permissible:
a) to cover losses, as well as to repay bonds and repurchase shares of the company in the absence of other funds;
b) for the payment of dividends;
c) markdown of fixed assets as a result of their revaluation.
Test 2. What documents will be the information base for the audit of the constituent documents of a limited liability company:
a) the Memorandum of Association;
b) the company's charter;
c) the foundation agreement and the articles of association of the company.
Test 3. Does the auditor consider it reasonable to approve the standard forms of primary accounting documents used as part of the accounting policy:
a) yes;
b) no.
Test 4. Which direction of use of retained earnings of the organization the auditor recognizes as legitimate:
a) only for the payment of dividends;
b) for the formation of reserve capital and payment of dividends;
c) only for the formation of reserve capital.
Test 5. What is the assessment of fixed assets purchased for a fee, the auditor recognizes as meeting the requirements of regulatory documents:
a) the current market value at the date of their acceptance for accounting;
b) the amount of actual acquisition costs, excluding recoverable taxes;
c) the amount of actual acquisition costs, excluding shipping and installation costs and recoverable taxes.
Test 6. Which accounting record reflecting the transfer of equipment that requires installation to the installation, the auditor recognizes as correct:
a) Dt 07 Kt 60;
b) Dt 08 Kt 60;
c) Dt 08 Kt 07.
Test 7. During the inventory, a shortage of materials was identified. The culprit has not been identified. What accounting record when writing off a shortfall is recognized by the auditor as correct:
a) Dt 99 Kt 94;
b) Dt 91 Kt 94;
c) Dt 26 Ct 94.
Test 8. What audit evidence when checking the accounting of finished products can be used to confirm the prerequisite for the preparation of financial (accounting) statements "existence"?;:
a) analytical registers for the accounting of finished products;
b) warehouse accounting cards for finished products;
(c)Inventory.
Test 9. What is the assessment of fixed assets when they are transferred to the authorized capital of the newly created organization, the auditor recognizes as legitimate:
a) residual value;
b) the cost agreed in the constituent documents;
c) market present value.
Test 10. Accounting statements of an organization that has separate divisions in its composition:
(a) Should include performance indicators for all individual units;
b) should include performance indicators only for units that are not allocated to an independent balance sheet;
(c) Should not include unit performance indicators.
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