Gosy finance and credit with the answers, 10 tasks

Sample tasks for courses "Comprehensive economic analysis of economic activity", "Accounting Financial Accounting", "Audit" Objective 1 Give an assessment of liquidity balance at the beginning and end of the year. Initial data: Assets at the beginning of the year at the end of the year pass for the beginning of the year at the end of the year The most liquid assets 2400 2800 The most urgent obligations 6300 9000 Quick assets Short-term liabilities 1200 1500 2000 1300 Medlennorealizuemye Assets 8000 8400 Long-term liabilities 800 1000 Illiquid assets 12500 13200 15000 14600 Regular liabilities Balance Balance Task 2 The organization sells the vehicle. According to the accounting, the replacement cost of the car is 34 000 rubles. Accumulated depreciation - 10,000 rubles. The car previously estimated. Revaluation surplus, recorded earlier in additional capital company - 14,000 rubles. According to the contract with the buyer, sale price of the car is 29 500 rubles. (Including VAT). Reflect the economic operations of disposal of fixed assets in the accounts, enter the primary documents and records. Objective 3 The organization made a decision to write off from the balance of the machine is not suitable for further use due to obsolescence and wear. The initial cost of the machine - 26 300 rubles. Accumulated depreciation - 21,040 rubles. For dismantling the machine work the wages of 620 rubles. Accrued off-budget payments. Cost received during removal and disassembly of machine parts - 250 rubles. Reflect on accounts of business operations to write-off of fixed assets, enter the primary documents and records. Task 4 LLC "Collection" purchased VAZ 32125 "Chevrolet Niva" for the implementation of services for the transportation of cash. Price vendor was - 315 000 rubles. (Including VAT). Travel expenses for maintenance of the car - 3800 rubles. The cost of booking the body - 95 thousand rubles. State duty for registration with the traffic police - 500 rubles. The cost of number plates - 600 rubles. Mandatory vehicle liability insurance - 1970 rubles. The calculation of the initial value of the resulting object and reflect the operation for the acquisition of the object in the accounts, enter the primary documents and records. Objective 5 Analyze the structure of the sources of property of the organization and draw conclusions. Initial data: Indicators, ths. Rub. At the beginning of the year at the end of the year 1.Istochniki property ? ? 1.1. Equity 25000 27500 1.2. Loan capital? ? 1.2.1.Dolgosrochnye liabilities 2400 2400 1.2.2.Kratkosrochnye borrowings 5000 6200 1.2.3. Accounts payable 12600 10400 Task 6 In the course of routine inventory of inventories in the company "Lighthouse" on the first day of the reporting period revealed a number of differences between the actual inventory availability of materials and accounting data: • the amount of shortage of cement M-500 was 48 kg for the sum of 38,400 rubles., Including within the rules of natural attrition - 36 kg for the sum of 28 800 rubles. The market value of 1 kg of 1 000 rubles .; • excess cement M-200 at cost - 15,880 rubles. According to the accounting policy, the materials in the company "Lighthouse" are valued at actual cost. Specify what documents should be confirmed by the results of the inventory. Reflect on the results of the inventory accounts. Target 7 The order on the accounting policy of "Promresurs" fixed account option repair costs by creating a reserve for capital repairs of fixed assets. Repairs carried out an economic way to specialized repair units of the organization. In 20XX allowance calculated according to the estimate, made 840 000 rubles. During the month of May 20XX repair work performed on the roof