Answers to tests for budget organizations
1. The classification of operations of the general government sector (hereinafter KOSGU) is used:
Option 2: for maintaining budget (accounting) records, drawing up budget (accounting) and other financial statements
2. What digits of the code for the classification of budget revenues, budget expenditures, sources of financing budget deficits does a budget institution use when forming the first 17 digits of the working chart of accounts account:
Option 1: from 4 to 20 digits
3. What categories are represented by the “Type of expenses” indicator in the classification of budget expenses:
Option 3: from 18 to 20 digits
4. Which articles (subarticles) of KOSGU correspond to the following type of expenses in the classification of budget expenses: 119 - Compulsory social insurance contributions for payments to employees and other payments to employees of institutions:
Option 2: 213, 262
5. What are the deadlines for storing quarterly budget reports?
Option 2: 5 years
6. The account number of the Chart of Accounts (Working Chart of Accounts) consists of:
Option 1: 26 bits
7. Under what article of KOSGU should the income of state (municipal) institutions from receipts of subsidies for the financial support of their state (municipal) assignment be reflected?
Option 2: 130 "Income from the provision of paid services"
8. What type of expenses in the classification of budget expenses should include services for snow removal from the territory of a budgetary institution?
Option 1: 244 "Other procurement of goods, works and services to meet state (municipal) needs"
9. Which article of KOSGU includes expenses for reimbursement of expenses to employees (employees) related to business trips in terms of renting residential premises?
Option 2: 212 "Other payments"
10. What kind of record is used to record the purchase of inventories?
Option 2: D-t 0.105.00.340
11. How to reflect in the accounting of a state-owned institution a subscription to a magazine for the first half of the year? Prepayment has been made in the amount of 100%.
Option 3: Dt 1 206 26 560 Kt 1 304 05 226
Dt 1,401 20,226 Kt 1,302 26,730
Dt 1,302 26,830 Kt 1,206 26,660
12. In January 2016, a budget institution purchased and accepted for accounting and commissioning a laptop worth 63,720 rubles. What is the amount of depreciation deductions for income tax purposes in the month of February:
Option 2: 0 rub.
13. How to reflect in the accounting records of an autonomous institution the calculation of wages to an employee from two sources of financial support: a salary from a subsidy for the implementation of a state task, an incentive bonus provided for by a collective agreement, the accrual and payment of which is made from funds from income-generating activities?
Option 2: Dt 4 109 60 211 Kt 4 302 11 000
Dt 2 109 80 211 Kt 2 302 11 000
14. Which digits of the account number of the Chart of Accounts (Working Chart of Accounts) form the accounting account code.
Option 1: 18 - 26
15. Are budgetary institutions payers of VAT?
Option 1: Budgetary institutions are VAT payers.
16. Write-off of overhead costs to the cost of finished products (works, services)
Option 1: Dt 0 109 60 000 Kt 0 109 70 000
17. The types of budgetary institutions do not include:
Option 3: Municipal institution.
18. Is the property of budgetary organizations subject to depreciation for tax purposes?
Option 3: The property of budgetary organizations will not be subject to depreciation, with the exception of property acquired in connection with business activities and used to carry out such activities.
19. Is movable property accepted for registration as fixed assets from January 1, 2013 recognized as an object of taxation?
Option 2: No, it is not recognized, with the exception of movable property that is registered as a result of the reorganization or liquidation of legal entities, and in the case of transfer, including acquisition, of property between related parties
20. Are budgetary organizations required to submit annual accounting (financial) statements to the tax authority at the location of the organization:
Option 3: Answer 1 and 2 are correct
21. Do budgetary organizations have the right to apply a simplified taxation system?
Option 2: Budgetary organizations do not have the right to apply a simplified taxation system.
22. The following types of state and municipal institutions are recognized:
Option 3: autonomous, budgetary and government-owned
23. Does a budget institution have the right to refuse to fulfill a state (municipal) task:
Option 2: No
24. The annual financial statements of a state company are subject to:
Option 1: mandatory audit
25. Who forms the control and accounting body of the municipality:
Option 1: representative body of the municipality
26. Confirmation of tax accounting data are:
Option 3: primary accounting documents (including an accountant’s certificate); analytical tax accounting registers; calculation of the tax base.
27. Fixed assets fully acquired through budget subsidies and investments:
Option 1: Not subject to depreciation in tax accounting;
28. Transfer of fixed assets to the authorized capitals of organizations:
Option 2: Not subject to VAT
29. Fixed assets in tax accounting are property with a useful life of more than 12 months and an initial cost of more than:
Option 3: 100,000 rubles
30. The tax period for VAT for budgetary organizations is:
Option 1: Quarter
I bring to your attention a small professional test for a payroll accountant ( test for payroll accountant, tests for professional accountants). The technique is performed in Excel format, so some displacement of numbers and characters in this presentation is possible. This test is good to use during the initial selection for additional professional diagnostics of candidates and during certifications for the purpose of promotion... or reduction of personnel. Good luck in your development and training!
| In ALL questions except 2.3, ONE and ONLY ONE answer is correct. To pass the test, in the “ANSWERS” column, next to the correct answer, in your opinion, put 1 | |||
| Full name | |||
| Department | Accounting (salary) | ||
| ANSWERS | Questions | ||
| 1. Function block | |||
| 1. Double entry is a way to: | |||
| Groupings of accounting objects | |||
| Accounting summaries | |||
| Reflections of business transactions | |||
| 2. A tax deduction for children is provided to single parents, widows (widowers), guardians or trustees in the amount of: | |||
| 1,000 rub. | |||
| 2,000 rub. | |||
| 1,200 rub. | |||
| 3. When calculating average earnings, quarterly bonuses are taken into account: | |||
| For the entire billing period in its monthly part for each period | |||
| In full, in the month in which the quarterly bonus was accrued | |||
| Not taken into account when calculating average earnings | |||
| 4. A standard tax deduction for an employee is provided upon his application by a tax agent up to the month in which his income, calculated on an accrual basis from the beginning of the tax period, exceeded: | |||
| 20,000 rub. | |||
| 40,000 rub. | |||
| 60,000 rub. | |||
| 5. An accounting entry is made for the amount of deposited wages: | |||
| Debit 51 Credit 76 | |||
| Debit 70 Credit 76 | |||
| Debit 76 Credit 50 | |||
| 6. Indicate the correct terms of the contract: | |||
| The agreement with Buttercup LLC was concluded on 05/01/09. for a period of validity until 01.12.09 in the amount of 1000 rubles. (including VAT 152.54). Payment from OJSC "Lutik" is made from 03/01/2009 | |||
| The agreement with Buttercup LLC was concluded on 05/01/09. for a period of validity until 01.12.09 in the amount of 1000 rubles. (including VAT 1520.54). Payment from LLC "Lutik" is made from 05/01/2009 | |||
| The agreement with Buttercup LLC was concluded on 05/01/09. for a period of validity until 01.12.09 in the amount of 1000 rubles. (including VAT 152.54). Payment from LLC "Lutik" is made from 05/01/2009 | |||
| 7. Money was received from the current account to pay wages. What transactions need to be made to reflect this operation: | |||
| Debit 70 Credit 51 | |||
| Debit 70 Credit 50 | |||
| Debit 50 Credit 51 | |||
| 2. Ability to work with %%, calculations and Excel: | |||
| 1. The student read 138 pages, which is 23% of all pages in the book. How many pages are in the book? | |||
| 620 pp. | |||
| 580 pp. | |||
| 600 pp. | |||
| 2. Determine the initial amount if the allocated VAT of 10% of this amount is equal to 1050.4 rubles: | |||
| RUB 11,554.40 | |||
| RUB 11,245.20 | |||
| RUB 11,763.72 | |||
| 3. In the “ANSWERS” column, using the VLOOKUP function, find the value of the 4th (D) column in the 5th (E) and assign it: | |||
| 222 | 333 | ||
| 333 | 222 | ||
| 444 | 555 | ||
| 555 | 333 | ||
| 666 | 666 | ||
| 777 | 444 | ||
| 888 | 777 | ||
| 999 | 1110 | ||
| 1110 | 1443 | ||
| 1221 | 1776 | ||
| THANK YOU! |
The basis for calculating wages is primary documentation, which includes: time sheets, personnel orders, local orders on rewarding or punishing employees, contracts, sick leave
All documentation must be legally drafted and signed by heads of structural divisions and post office directors. Corrections to the documentation are not permitted.
- Calculation of average wages. The calculation of average earnings is carried out on the basis of regulation No. 213 of April 11, 2003. To calculate average earnings, all types of payments provided for by the remuneration system and used in the organization are taken into account. The average wage is calculated based on the actual accrued wages and the actual time worked for the 12 calendar months preceding the period during which the employee retains the average wage. In this case, the calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month. The average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.4 (the average monthly number of calendar days).
- Vacation calculation
the basis for accrual of leave is the personnel order. vacation calculation is made on the basis of regulation No. 213 of April 11, 2003 and Article 139 of the Labor Code of the Russian Federation
the billing period of 12 calendar months preceding the occurrence of the event must be taken into account when calculating vacation bonuses and salary increases. If the billing period is not fully worked, then the actual days worked in the period are multiplied by a factor of 1.4.
- Calculation of sick leave
Sick leave: general illness, maternity leave, work injury. The amount of the benefit depends on the length of insurance coverage: up to 5 years – 60%
from 5 to 8 years - 80%, from 8 and more -100%. The maternity benefit is paid in the amount of 100% of average earnings. the first 2 days are paid at the expense of the employer, and for the remaining period, starting from the 3rd day, at the expense of the Social Insurance Fund. The billing period is 12 calendar months, sick leave is paid in calendar days. To calculate average earnings, all types of payments provided for by the remuneration system and used in the organization are taken into account.
- Accounting for bonuses in the calculation of vacations and sick leave
When determining average earnings, bonuses and rewards actually accrued for the billing period are taken into account in the following order:
monthly bonuses and rewards - no more than one payment for the same indicators for each month of the billing period;
remuneration based on the results of work for the year, a one-time remuneration for length of service, other remunerations based on the results of work for the year accrued for the previous period - in the amount of one twelfth for each month of the billing period, regardless of the time the remuneration was accrued. If the time is not fully worked, bonuses and remunerations are taken into account when determining average earnings in proportion to the time worked in the billing period.
- Payment for overtime, holidays, night hours
Involvement in overtime work is carried out with the written consent of the employee. (Article 152 of the Labor Code of the Russian Federation) Overtime work should not exceed four hours for each employee for two days in a row and 120 hours per year. Overtime work is paid for the first two hours of work at least one and a half times the rate, and for subsequent hours at double the rate. At the request of the employee, overtime work can be compensated by providing additional rest time, but not less than the time worked overtime.
Work on weekends and non-working holidays is paid at least double the amount. At the request of the employee, he may be given another day of rest. In this case, work on a non-working holiday is paid in a single amount, and the day of rest is not subject to payment.
Art. 154 of the Labor Code of the Russian Federation Each hour of work at night is paid at an increased rate compared to work in normal conditions, but not lower than the amounts established by laws and other regulations. The specific amounts of the increase are established by the employer, taking into account the opinion of the representative body of employees, a collective agreement, and an employment contract.
- Holiday to care for the child
To assign and pay a monthly child care allowance, the following are provided:
application for benefits
copy of the child's birth certificate
a copy of the birth certificate of previous children
a certificate from the place of work of one of the parents stating that the mother or father does not use the specified leave and does not receive benefits.
A monthly benefit for the period of parental leave until the child reaches the age of one and a half years is paid in the amount of 40% of the average earnings at the place of work for the last 12 calendar months. The minimum benefit amount is 1,500 rubles for caring for the first child and 3,000 rubles for caring for the second child and subsequent children. The maximum amount of child care benefits cannot exceed 6,000 rubles for a full calendar month.
- Tax deductions
1) in the amount of 3,000 rubles for each month of the tax period applies to the following categories of taxpayers:
persons who became disabled as a result of the disaster at the Chernobyl nuclear power plant from
disabled people of the Great Patriotic War;
disabled military personnel who have become disabled in groups I, II and III due to wounds, contusions or injuries received while defending the USSR, the Russian Federation or while performing other military service duties,
2) a tax deduction in the amount of 500 rubles for each month of the tax period applies to the following categories of taxpayers:
disabled people since childhood, as well as disabled people of groups I and II;
3) a tax deduction in the amount of 400 rubles for each month of the tax period applies to taxpayers up to the month in which their income, calculated on an accrual basis from the beginning of the tax period (in respect of which the tax rate established by paragraph 1 of Article 224 of this Code) is provided by the tax agent, providing this standard tax deduction exceeded 20,000 rubles. Starting from the month in which the specified income exceeded 20,000 rubles, the tax deduction provided for by this subclause is not applied;
(as amended by Federal Law dated July 7, 2003 N 105-FZ)
4) a tax deduction in the amount of 600 rubles for each month of the tax period applies to:
each child of taxpayers who support the child and who are parents or spouses of parents;
each child of taxpayers who are guardians or trustees, adoptive parents.
The specified tax deduction is valid until the month in which the income of taxpayers, calculated on an accrual basis from the beginning of the tax period (in respect of which the tax rate established by paragraph 1 of Article 224 of this Code) by the tax agent presenting this standard tax deduction exceeds 40,000 rubles. Starting from the month in which the specified income exceeded 40,000 rubles, the tax deduction provided for by this subclause is not applied.
The tax deduction established by this subclause is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, student, cadet under the age of 24 from parents and (or) spouses of parents, guardians or trustees , adoptive parents.
The specified tax deduction is doubled if a child under the age of 18 is a disabled child, as well as if a full-time student, graduate student, resident, student under the age of 24 is a disabled person of group I or II.
For widows (widowers), single parents, guardians or trustees, and adoptive parents, the tax deduction is double. The provision of the specified tax deduction to widows (widowers) and single parents ceases from the month following the month of their marriage.
The specified tax deduction is provided to widows (widowers), single parents, guardians or trustees, adoptive parents on the basis of their written applications and documents confirming the right to this tax deduction
Alexander Krymov Case for customer focus (for assessing sales managers) Case for assessing the customer focus of sales managers for almost any B2B and B2C products, both personal and telephone sales. For example, household appliances, industrial equipment, materials and other things. Suitable for assessing candidates... 11210 17 9 October 17, 2017, 20:40 Dmitry Dimitriev Group game “Tour trip” to assess the skill of identifying needs. I first used this game in the late 90s, having learned about it from other coaches. I don't know the author's name. The game allows you to develop or assess needs identification skills. Works great both with sellers and with managers or specialists... 3007 15 12 March 10, 2015, 10:04 Alexander Krymov A simple case for assessing any specialists I have been using this case for a long time. Working title: “Competition Committee of Candidates.”
Test with answers on the topic of labor accounting and its payment
Tyzh accountant: your profession through the eyes of the director and those around you You read the results of statistics, watch or listen to the media and rejoice for those whose income is increasing... You can’t argue with the statistics: the incomes of Russians are growing, the number of beggars is decreasing. It's only the beginning! Of course, it had an impact, the salary was reduced by 30%! Has the increase in the minimum wage since May 1 affected the amount of salaries in your company? wages have not been increased and will not be raised. It would be better if prices were kept the same. Has the increase in the minimum wage since May 1 affected the amount of wages in your company? IF PUTIN RAISES THE PENSION AGE, EVERYONE WILL CURSE HIM Russians vote against raising the retirement age On paper, everything is smooth, but on the table it’s not sweet, when do they grab it? Money comes out of the ass, but everything is a grab...
You can’t argue with the statistics: Russians’ incomes are growing, the number of beggars is decreasing.
Accounting test on payroll accounting
Those who are not eligible for a pension before the age of 70. Anonymous, you wrote: what kind of nonsense is “a living wage???” where should this person live with pro... You can’t argue with the statistics: the incomes of Russians are growing, the number of beggars is decreasing. It's only the beginning! DEAR HOW CAN YOU BELIEVE THE GDP UNTIL THIS TIME, ...
Those who are not eligible for a pension before the age of 70. I wonder if at least one fool has registered? How should self-employed people register? And why complain about your fate? This won't make it any easier. These bastards have studied very well... For those who are not getting a pension before 70 years old, Gee, I have a book and a bunch of cards. Sber forgets to indicate that the book still accrues interest...
Passbooks are becoming a thing of the past Passbooks cannot be cancelled. Nowadays they read so little. Passbooks are becoming a thing of the past. I sleep at night.
Test your payroll knowledge!
Chelyabinsk will soon operate without banks at all....who will need them... From June 1, if you are suspected of something, the bank will not only not issue money, but will not credit it either. The basis for pricing is the price of gasoline. For the period from 2012 to May 2018, its growth was... You can’t argue with the statistics: the incomes of Russians are growing, the number of beggars is decreasing.
It's only the beginning! Right now! Forest, forest! Call yourself an accountant - fill out 3-NDFL for employees In short, they want to implode small and self-employed people. There will be only their networks in everything. Will online cash registers ruin small and medium-sized trading businesses in Russia? They want to brand everything and it costs money! Will online cash registers ruin small and medium-sized trading businesses in Russia? Thank you! You, as always, are the best! Deduction for online cash register: new details from tax authorities Anonymous, you wrote: Yes, the chief accountant, according to the employer, should know accounting perfectly...
Test. personnel accounting and payroll calculations
The duration of annual paid leave for workers is established: 1) 26 calendar days 2) 28 calendar days 3) 30 calendar days 12. Tax deduction for the third child is: 1) 3000 rubles 2) 1400 rubles 3) 800 rubles. 13. How much is maternity benefit paid?1) 100%2) 80%3) 50%14.
Who is the payer of personal income tax - personal income tax1) employee, the accrued tax reduces wages.2) enterprise, the accrued tax can be attributed to the cost of production.3) Social Insurance Fund 15. What is the amount of personal income tax that will be withheld from the employee, having three children, in the month of January, if the amount of the accrued salary is 5000 rubles? 1) 7542) 6503) 5984) 0 16.
Salary test for accountant and personnel officer
The third – changes in the assets and liabilities of the balance sheet towards an increase. The fourth – changes in the assets and liabilities of the balance sheet downwards. 6 What is the amount of personal income tax that will be withheld from an employee with three children in January, if the amount of accrued salary is 5,000 rubles? 754 rub. 650 rub. 598 rub. 364 rub. 0 rub. 7 Who is the payer of personal income tax - personal income tax? employee, the accrued tax reduces wages. enterprise, the accrued tax can be attributed to the cost of production. Social Insurance Fund 8 Who is the payer of insurance contributions to the Pension Fund made from the accrued salaries of the main employees of the enterprise? employee, accrued insurance premiums reduce wages.
enterprise, accrued insurance premiums can be charged to the cost of production.
Test: what has changed for an accountant in 2018?
Attention
Increasing the efficiency of the HR department or personnel service is a question that the head of almost any large or medium-sized company thinks about more than once during the working week. A modern HR service (Human Resources) operates in multitasking mode. Its employees...
- How to make working cases with your own hands: step-by-step instructions “Cases” (from English.
case study - analysis of a specific case) is one of the methods for assessing personnel for various purposes, from the suitability of candidates for work to the reserve for promotion to leadership positions. It was invented in 1860 at Harvard...
Test for payroll accountants
What accounting entries correspond to the transaction “Temporary disability benefits (sick leave) accrued”? Dt 50 “Cash desk” Kt 70 “Calc. for wages" Dt 70 "Calc. for wages" Kt 50 "Cash desk" Dt 70 "Calc. for wages" Kt 69.1 "Social insurance" Dt 69.1 "Social insurance" Kt 70 "Calc. for wages" 4 What accounting entries correspond to the transaction "Payment of sick leave to an employee from the enterprise's cash desk"? Dt 50 “Cash desk” Kt 70 “Calc. for wages" Dt 70 "Calc. for wages" Kt 50 "Cash desk" Dt 70 "Calc. for wages" Kt 69.1 "Social insurance" Dt 69.1 "Social insurance" Kt 70 "Calc. for wages" 5 What type of business transaction is the business transaction "Wages were issued from the cash register to the employees of the organization"? The first is a change only in the balance sheet asset. The second is a change only in the liability side of the balance sheet.
Career
For those who are not eligible for a pension before the age of 70, why not help? Or teach? Why so much anger? Call yourself an accountant - fill out 3-personal income tax for employees; you don’t live for too long on money stolen from the people, you creature. You can’t argue with the statistics: the incomes of Russians are growing, the number of beggars is decreasing. It's only the beginning! It’s a pity that other banks don’t issue passbooks, they are more transparent for income and expenses... Savings books are becoming a thing of the past. They increased the minimum wage, but forgot about night and holiday ones. The bourgeoisie drove them back to the minimum wage. Who works...
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I remembered working as an accountant in a company dealing...
D) column in the 5th (E) and assign it: 222 333 333 222 444 555 555 333 666 666 777 444 888 777 999 1110 1110 1443 1221 1776 THANK YOU! Write to an expert! Comments0 Like0 Bookmarks 1 Views 16671 Want to participate in the discussion? Please register. Add a caseAll cases Other materials in the HR club Articles 1113 Questions and answers 329 Curricula 1236 School for candidates 208 Tests and cases for assessment 184 Document templates 77 Recommended materials 98 Events 231 Help with the search! POPULAR MATERIALS February 6, 2015, 08:16 Irina Vladimirovna Test for hiring a sales manager, assessment of analytical abilities Leo Tolstoy’s problem for a parish school has a long history, and if you look at its various solutions on the Internet, you get an excellent anecdote)) I her I use it when interviewing candidates for leadership positions, to evaluate managers on...
Payroll accountant tests 2018 with answers
Double entry is a method of: Grouping accounting objects Summarizing accounting data Reflecting business transactions 2. Tax deduction for children to single parents, widows (widowers), guardians or trustees is provided in the amount of: 1,000 rubles. 2,000 rub. 1,200 rub. 3. When calculating average earnings, quarterly bonuses are taken into account: For the entire billing period in their monthly part for each period In full, in the month in which the quarterly bonus was accrued Are not taken into account when calculating average earnings 4.
A standard tax deduction for an employee is provided upon his application by a tax agent up to the month in which his income, calculated on an accrual basis from the beginning of the tax period, exceeded: 20,000 rubles. 40,000 rub. 60,000 rub. 5. An accounting entry is made for the amount of deposited wages: Debit 51 Credit 76 Debit 70 Credit 76 Debit 76 Credit 50 6.
Important
Please indicate the correct terms of the agreement: The agreement with LLC “Lutik” was concluded on 05/01/09. for a period of validity until 01.12.09 in the amount of 1000 rubles. (including VAT 152.54). Payment from OJSC “Lutik” is made from 01.03.2009 The agreement with LLC “Lutik” was concluded on 01.05.09. for a period of validity until 01.12.09 in the amount of 1000 rubles. (including VAT 1520.54). Payment from Buttercup LLC is made from 05/01/2009. The agreement with Buttercup LLC was concluded on 05/01/09.
for a period of validity until 01.12.09 in the amount of 1000 rubles. (incl.
VAT 152.54). Payment from LLC “Lutik” is made from 05/01/2009 7. Money was received from the current account to pay wages. What entries should be made to reflect this operation: Debit 70 Credit 51 Debit 70 Credit 50 Debit 50 Credit 51 2.
Ability to work with %%, calculations and Excel: 1. The student read 138 pages, which is 23% of the number of all pages in the book. How many pages are in the book? 620 pp. 580 pp. 600 pp. 2.
I bring to your attention a small professional test for a payroll accountant ( test for payroll accountant, tests for professional accountants). The technique is performed in Excel format, so some displacement of numbers and characters in this presentation is possible. This test is good to use during the initial selection for additional professional diagnostics of candidates and during certifications for the purpose of promotion... or reduction of personnel. Good luck in your development and training!
| In ALL questions except 2.3, ONE and ONLY ONE answer is correct. To pass the test, in the “ANSWERS” column, next to the correct answer, in your opinion, put 1 | |||
| Full name | |||
| Department | Accounting (salary) | ||
| ANSWERS | Questions | ||
| 1. Function block | |||
| 1. Double entry is a way to: | |||
| Groupings of accounting objects | |||
| Accounting summaries | |||
| Reflections of business transactions | |||
| 2. A tax deduction for children is provided to single parents, widows (widowers), guardians or trustees in the amount of: | |||
| 1,000 rub. | |||
| 2,000 rub. | |||
| 1,200 rub. | |||
| 3. When calculating average earnings, quarterly bonuses are taken into account: | |||
| For the entire billing period in its monthly part for each period | |||
| In full, in the month in which the quarterly bonus was accrued | |||
| Not taken into account when calculating average earnings | |||
| 4. A standard tax deduction for an employee is provided upon his application by a tax agent up to the month in which his income, calculated on an accrual basis from the beginning of the tax period, exceeded: | |||
| 20,000 rub. | |||
| 40,000 rub. | |||
| 60,000 rub. | |||
| 5. An accounting entry is made for the amount of deposited wages: | |||
| Debit 51 Credit 76 | |||
| Debit 70 Credit 76 | |||
| Debit 76 Credit 50 | |||
| 6. Indicate the correct terms of the contract: | |||
| The agreement with Buttercup LLC was concluded on 05/01/09. for a period of validity until 01.12.09 in the amount of 1000 rubles. (including VAT 152.54). Payment from OJSC "Lutik" is made from 03/01/2009 | |||
| The agreement with Buttercup LLC was concluded on 05/01/09. for a period of validity until 01.12.09 in the amount of 1000 rubles. (including VAT 1520.54). Payment from LLC "Lutik" is made from 05/01/2009 | |||
| The agreement with Buttercup LLC was concluded on 05/01/09. for a period of validity until 01.12.09 in the amount of 1000 rubles. (including VAT 152.54). Payment from LLC "Lutik" is made from 05/01/2009 | |||
| 7. Money was received from the current account to pay wages. What transactions need to be made to reflect this operation: | |||
| Debit 70 Credit 51 | |||
| Debit 70 Credit 50 | |||
| Debit 50 Credit 51 | |||
| 2. Ability to work with %%, calculations and Excel: | |||
| 1. The student read 138 pages, which is 23% of all pages in the book. How many pages are in the book? | |||
| 620 pp. | |||
| 580 pp. | |||
| 600 pp. | |||
| 2. Determine the initial amount if the allocated VAT of 10% of this amount is equal to 1050.4 rubles: | |||
| RUB 11,554.40 | |||
| RUB 11,245.20 | |||
| RUB 11,763.72 | |||
| 3. In the “ANSWERS” column, using the VLOOKUP function, find the value of the 4th (D) column in the 5th (E) and assign it: | |||
| 222 | 333 | ||
| 333 | 222 | ||
| 444 | 555 | ||
| 555 | 333 | ||
| 666 | 666 | ||
| 777 | 444 | ||
| 888 | 777 | ||
| 999 | 1110 | ||
| 1110 | 1443 | ||
| 1221 | 1776 | ||
| THANK YOU! |
