Luto familiar: um desafio na psicologia

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5.2 Examination number 2

Perform each option involves a detailed answer to the theoretical task and solution of the problem. The theoretical tasks have to be shown on mail accounts option, and highlights of the regulations on the subject.

Task № 1. Theoretical question

Option 3: Accounting inventory

The concept, classification and evaluation of material - industrial stocks. Documentation of income and expenditure inventories. Synthetic accounting of material - industrial stocks. Accounting for materials in transit, and the event of unbilled supply. Accounting for shortages and damage discovered during the acceptance materials. Evaluation released in the production of materials. Accounting for sales of materials. Analytical accounting of the movement of materials. Allowance for provision for decline in value of tangible assets.


Task № 2. Task

The sum of all raw data should be multiplied by the following factors on the options:

Option 3 - 1.3

1. Create a balance sheet as of March 1 200_ .; In the balance sheet fixed assets are stated net of depreciation.

2. Open Accounts in the form of training schemes. Write to the accounts of the amount of initial balances.

3. Specify the correspondence accounts to business transactions, a list of which is given in the magazine business operations.

4. Write the amount in the accounts on operations.

5. Calculate the turnover on the debit and credit accounts and to determine the final balances.

6. Create balance lists of simple and synthetic form of chess.

7. Fill in the balance sheet at 1 April 200_ ..


Initial data:

1. Balances accounting as of March 1 200_, ths. Rub.

Account number Account Name Amount

Debit Credit

Fixed assets 9600

Depreciation 700

Materials 1300

20 The cost of work in progress 1000

Finished Products 3100

Cash 100

Current account 1300

Payments to suppliers and contractors 350

Calculations with the personnel on payment 250

Gains and losses 600

The authorized capital of 12 900

Calculations on short-term borrowings 1,600

TOTAL:? ?

2. The Journal of economic operations in March 200_, ths. Rub.


The document number and a summary of the operations Sum offsetting entry

Debit Credit

1 2 3 4 5

1 payment orders and payment claim

Accepted account providers:

a) for the purchase of materials; 5050

b) for the cost of shipping materials 120

2 Requirements

Released materials from the warehouse to the needs of the main production

5150

3 work orders and settlement statements

The wages to workers for the current month:

a) production workers; 3000

b) workers employed auxiliary services and primary production;

c) employees and service personnel 1000

1500

4 References Accounting

Accrued depreciation:

a) for the units in the main production;

b) general economic purpose objects;

c) for general-purpose facilities

800

400

700

5 Statement of the distribution

Production costs are included in the cost of production

?

6 Statement of the distribution

General expenses included in the cost of production

?

7 Overhead, acts and statements

Released from the production and capitalized at the warehouse at cost

11800

8 Extracts from current account

Listed in arrears supplier

1300

9 Order-invoice, payment request

Finished products sold to customers at cost

8000

10 Extract from the current account

I received on the account of the amount of revenue for products sold at bargain prices

9500

11 FAQ accounting

Determined the profit from the sale of finished products

?

12 Payroll

Listed on the personal accounts of employees in banks wages

5000


You see page: Accounting for inventories, option 3 (KIEP)
the original copyright work performance

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the amount of work - 19 pages + Chess turnover sheet for March 2011 + Excel file


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