RFEI: Final exam "ACCOUNTING FINANCIAL TSS.

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  • FINAL EXAM RFEI "accounting (financial) statement" in 2010
  • SOLUTION 3 JOBS 2010:
  • 1) JSC "Art Print" - filled the table of 20 indicators + scheme Aksenov in Excel
  • 2) Company "Ornament" - Balance at 31 December 2010 Table of + 10 indicators
  • 3) Test 50 questions - 50 response in the form of the table
  • The first 7 questions of the Test:
  • 1. The Law "On Accounting" does not apply to:
  • a) individual entrepreneurs;
  • b) all the organizations on the territory of Russia;
  • c) the representation of foreign companies, unless otherwise provided by international treaty of Russia;
  • d) branches of foreign companies.
  • 2. Who is responsible for the organization of accounting in the enterprise?
  • a) shareholders and founders;
  • b) the head;
  • c) the Chief Accountant;
  • d) economist.
  • 3. The system of indicators, which reflect the property and financial position of the organization at the balance sheet date, and the financial results of its operations for the reporting period - is:
  • a) financial statements;
  • b) statistical reporting;
  • c) settlement and payroll;
  • d) tax return.
  • 4. The financial statements shall be signed by:
  • a) the chief accountant (accountant) organization or a specialized organization, the leading accounting;
  • b) the auditor;
  • c) The head of the organization;
  • d) tax inspector.
  • 5. The accounting year for all organizations is:
  • a) the calendar year - the first Monday of January to the last working day inclusive;
  • b) the period, which sets the head of the organization;
  • c) the calendar year - from the date of registration;
  • d) the calendar year - from January 1 to December 31 inclusive.
  • 6. Quarterly financial statements are presented:
  • a) within 30 days after the end of the quarter;
  • b) prior to the first day of the second month of the reporting period;
  • c) on the last day of the quarter;
  • d) at the end of the quarter.
  • 7. Article annual financial statements should always be supported by:
  • a) inquiries about balances, drawn up on the basis of accounting records;
  • b) the results of the inventory of property and financial obligations;
  • c) the auditor's report;
  • d) material and responsible persons.
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