but) as soon as possible reflect the movement of values \u200b\u200bin the farm
What accounting techniques have been developed during the functioning of a simple unigneous accounting department
c) Inventory Unified cash meter.
Where the current accounting
b) in ancient Egypt
What is the goal faced before the current accounting at the initial stage of development
c) checking the accuracy of obtaining and issuing material values.
What tools that have become universal values \u200b\u200bare caused by life accounting
c) writing and arithmetic.
What registers used in ancient Rome to account
b) Memorial, Codes for systematic recording
The main objects of accounting in the ancient world
b) property, cash, calculations
The main achievement of bank accounting
a) Cash accounting and non-cash settlements
Where first appeared the term "loan"
b) in ancient Rome
What was the first countable device
The first special legislation on accounting arose
b) in brevony
12. Legal regulation Accounts for the first time implemented:
b) in Babylon
13. Book Form accounting originated:
a) in ancient Greece
14. B. Ancient world The following accounting concept prevailed:
c) naturalistic.
15. The most ancient documents containing ordered alternation of lines, combinations of the same type of signs (points, arcs, straight and wavy lines), are called:
a) counting tags
Topic 2. "The birth of double accounting"
1. In the result, what events the principle of accuracy in accounting came to replace the principle of approximatea) the introduction of Arabic numbers and replacing the Roman number system
2. How the evidence of the people of Middle Ages considered the most reliablea) oral
Cameral Accounting recognized the main accounting object
Simple accounting by the main object of accounting recognized
a) property, including the cashier;
6. What is the essence of a double recordc) Every fact of economic life is reflected twice to the debit of one account and on the credit of another.
8.S.Sarvari records reflect the connection of accounts a) synthetic and analytical
Dutchman K. Van Gezel in character Saldo shared bills on
b) Own (active) and opposite (passive)
10. The first to the time of the occurrence of the casement wasa) Venetian
When studying science under the paradigm understand
a) a set of beliefs characteristic of the members of this society
12. Who offered to use Arabic figures, including accounting economic operations: c) L. Fibonacchi.
13. In the Middle Ages in Europe dominated:a) Unigraphic Accounting
14. Which of the postulates does not belong to L. Pacheti:
a) the amount of the remnants of analytical accounts is always identical to the residue of the synthetic account to which they are open;
15. In the oldital form of accounting, the facts of economic life were recorded:b) in the memorial
Theme 3 "Formation of accounting as science."
The predecessors of Italian scientific accounting are
a) Nikolo D'Anastasio and Giuseppe Cryppa
2. The father of science accounting and the date of birth of scientific accounting is considered to beb) Francesco Ville and 1840g.
Supporters of the legal interpretation of accounting disabled
a) accounting of values \u200b\u200band their movement
4. The creator of the teachings on synthetic addition and analytical decomposition of accounts - Logistic isb) Giuseppe Tribony
5. Fabio Besz, the founder of the Venetian school of accounting for the first time suggestedb) Fund theory
French school accounting developed
b) economic interpretation of accounting
8. Invorating accounts of the order and method (resulting, contrast, operating accounts) belongs a) E. Lot and A.Gilbo
9. Supporters of the economic interpretation of accounting output from:
a) law
10. The creator and propagandist of balancing is considereda) I. Sheher
11. Clearly allocate financial results and correctly identify the financial situation in enterprises was made possible thanks to the ideas a) of Lawrence Dixie
12. In what national accounting school first formulated the concept of net balance and balance-gross:
c) French
13. The separation of accounting for synthetic and analytical was proposed:a) J. Savari
14. In Germany, it was considered correct assessment:a) market
15. Basics accounting ethics were laid:
a) L. Pacheti
Topic 4. "Accounting in Russia to Peter I" reforms "
1. The proliferation of the double entry in Russia prevented the following
b) Prices of items depend on the costs associated with their production.
What information contained sentries
At the end of the year, on the basis of these bunkkens,
a) estimates of income and expenses
5. In the monasteries responsible for keepingb) Core
6. Calculation in Russia originateda) in monasteries
Production accounting was formed in Russia
c) in the second half of the XVII century.
8. The expectation of "attach hands" meant a) sign a document
9. The main accounting of trade in the Dopurerovsky Russia wasa) Contract
10. Accounting documents in the XVII century in Russia were simultaneouslyb) reporting documents
11. What method in the accounting of goods in trade prevailed Doparyrovsk Russiaa) partial
12. The main accounting functions in state economy To Peter I reforms:c) tax accounting and consumption control.
13. Loading activities in Russia to reforms Peter I originated:
c) in monasteries.
14. The proliferation of the double entry in Russia prevented the followingbut) low level Omlustration, Literacy, Mathematical Knowledge and Dogmatism Thinking
Which of the principles of Russian accounting did not lose the relevance and today
b) prices of items depend on the costs associated with their production
Topic 5. "Accounting in Russia in the period from 1700g. to 1917. "
1. Regulations of Admiralty and shipyard, published on April 5, 1722. is a significant event in the history of Russian accounting, because in this document a) first appeared the word accountant
The accounting system in the Urals metallurgical factories, developed by V. Genin envisaged
c) Accounting for spent time by each employee, accounting for the production of finished products and the amount of raw materials going into processing.
For the first time double recording began to be applied in Russia
b) in industry
4. What scientists are considered the founders of the Russian scientific accounting departmenta) I.Akhmatov, K.Anold, E.Mudrov
Traditional knowledge of accounting in Russia represented
a) A.V.Prokofiev, S.F.Ivanov, P. Steinbot
At the end of the XIX century, a magazine is published in Russia, whose name is
c) "Handling".
7. "Triple" Accounting F. Ezersky envisaged the use of three accountsa) "Cassa", "Values", "Capital"
Which school called its teaching balance
a) Moscow
9. Teach accountants on specific examplesusing account schemes - "airplanes" offeredb) E.Siversur
10. The creator of the correction method accounting mistakes "Color Wire" (today "Red Storn") is considered b) A.Beretti.
11. Russian accountant A. Robzhakhovsky is known for the fact that he first proposeda) make up the balance of the enterprise, combining elements of unification and freedom of action
12. From the listed indicate the element of the accounting method that did not apply in Russia during the period of Peter I reforms:
a) double recording
13. On the formation of the Russian school of accounting, the larger influence has provided: c) German school.
14. Ideas F.V. Ezersky treated:b) to innovative
15. Petersburg and Moscow school shared:
a) the doctrine of accounts and balance
Topic 6. "Accounting in Russia in the period from 1917. On 1990. "
The consequences of the October coup in the country led to
a) the elimination of capitalist forms of management, cash circulation in the country, nationalization of enterprises
Topic: Lan-Testing on Accounting Theory
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1/196. Where for the first time the accounting term appeared - a loan ?
2/196. Who first introduced the concept of decisions (accounting)?
2) Luke Pachet
3/196. What acknowledged simple accounting The main object?
3) Property
4/196. In which year in Russia, the concepts of "double recording" and "Accounting" appear?
5/196. In which year in Russia, the word "accountant" appeared?
6/196. When did the accounting originate in Russia as a science?
7/196. What is the accounting object?
7) the assets of the organization, its obligations and the facts of economic activities carried out in the process of their activities
8/196. What gauges will be applied in economic accounting to reflect the property of organizations?
8) Natural, Labor and Cash
9/196. Specify the tasks of the account information depending on the control functions:
9) Information, Control, Randled, Analytical Conservation
10/196. Specify the main stages of accounting:
10) Formation of primary information, classification and generalization of information received on accounts and in accounting registers, the formation of reporting indicators, analysis and making economic decisions
11/196. What are the main requirements for accounting?
11) Mandatory observance during the year adopted accounting Policy and maintenance of assets and obligations, as well as economic operations in rubles
12/196. The main tasks of accounting include:
12) Formation, provision of information, timely prevention of negative phenomena, identification of intra-economic reserves and forecasting the results of the organization's activities for the current period and perspective
13/196. Users accounting information are:
13) internal and external users
14/196. What signs are the usefulness of accounting information?
14) value, reliability
15/196. Basic accounting principles are:
15) autonomy, double recording, monetary measurement, continuity of accruals, care
16/196. Account plan is:
16) Grouping facts of economic activity (assets, obligations, financial economic operations, etc.) The names and numbers of synthetic accounts (first-order accounts) and subaccounts (second-order accounts) are given.
17/196. What principles underlie the Code of Professional Ethics of Accountant?
17) objectivity, independence, competence and honesty
18/196. Specify new synthetic accounts for the new counting plan:
19/196. What is the level of the system include laws on accounting, published in Russia?
19) to the third
20/196. What is the level of working documents of the Organization, forming its accounting policies?
20) to the second
21/196. To which level of system of regulatory acts includes the issued accounting provisions?
21) to the first
22/196. the federal law "About accounting":
22) is the basis for further improvement and development of accounting in the Russian Federation and promotes approaching international accounting standards
23/196. The subject of accounting is:
23) Current, financial and investment activities of the business entity, estimated in monetary terms
24/196. To objects providing the current, financial and investment activitiesinclude:
24) assets, accounts payable, equity
25/196. TO objects constituting current, financial and investment activities include:
25) household and financial processes, financial results
26/196. By time of use in the manufacturing process, assets are classified on:
26) current and long-term
27/196. Based on current assets Allocate:
27) Cash
28/196. In accordance with the grouping of assets of the economic entity by type receivables is an:
28) means in calculations
29/196. Depending on the repayment time of obligations distinguish:
29) Long-term and short-term borrowed capital
30/196. The accounting method is:
30) A combination of methods and techniques with the help of the subject (objects) of accounting
31/196. "The method by which the assets of the economic entity receive a monetary expression" is equivalent to the content of the accounting method element is a definition:
31) Evaluation
32/196. Accounting assumptions are:
32) continuity of activity, property isolation, priority of content over the form consistency
33/196. Accounting requirements include:
33) fullness, carefulness, rationality, temporal certainty of the facts of economic activity, consistency of accounting policies
34/196. What of the principles of accounting corresponds to the definition "of property and the obligations of the economic entity exists separately from property and obligations of the owners of this organization"?
34) property isolation
35/196. What is the role of accounting accounts?
35) are designed to group assets of current reflection, generalizations and control over the facts of economic activity with qualitatively homogeneous signs
36/196. An account activity is determined:
36) in economic content, active part of the balance, debit balance
37/196. How to determine the passivity of the account?
37) on the main book, reverse Vedomosti, active part of the balance
38/196. The relationship between accounting accounts and balance is established:
38) Accounting accounts are opened on the balances of the balance sheets, and on the basis of balance accounts are balanced
39/196. What is the difference between accounting accounts and balance?
39) Accounting accounts reflect current facts of host activities and final data for reporting periods In cash, natural and labor rates in the balance sheet only reflects the final data that serve as the basis for analyzing the organization's activities
40/196. Determine the correct order of recording on an active account:
40) In the active account, the initial balance is recorded in the debit, an increase in the debit, a decrease - on credit
41/196. How to determine the end balance on active accounts?
41) TO initial residue The debit will add debit revolutions and deduct credit
42/196. How to determine the end balance on passive accounts?
42) The loan turnover is added to the initial credit balance and the debit turnover is deducted.
43/196. What is the essence of a double record?
43) The fact of economic activity is reflected in the accounts twice in the debit of one account and at the same time in the credit of another interconnected account with it for the same amount
44/196. Which of the diagrams of the accounts reflects the correctness of the conduct of an active-passive account 76 "Calculations with different debtors and creditors"?
45/196. What is the relationship between synthetic and analytical accounts?
45) Saldo one, turnover and balance Two in all analytical accounts equals the balance of one, revolutions and the balance Two synthetic accounts
46/196. What is the main counting appointment of a revolving statement on synthetic accounts?
46) Make a periodic generalization of revolutions and balances for all synthetic accounts to verify accounting accounting records and general familiarization with the state and changes in the assets of the organization
47/196. What equality of the results should be preserved in the graphs of the negotiable statement on synthetic accounts?
47) The result of debit initial balance is equal to the total of credit initial balance, the total of debit revolutions is equal to the total credit turnsThe result of debit final balance is equal to the total credit finite balance
48/196. Specify the right wiring "In cash from the current account received cash for paying wages":
48) Dt 50 Kt 51
49/196. Specify the right wiring "received materials from suppliers. Calculations are not produced":
49) Dt 10 Kt 60
50/196. Specify the correct wiring "Accrued wage Employees of the main production ":
50) Dt 20 Kt 70
51/196. Specify the correct wiring "enrolled on the current account of the Bank's short-term loan":
51) Dt 51 Kt 66
52/196. Specify the correct wiring "released in the main production of materials":
52) Dt 20 Kt 10
53/196. Specify the right wiring "issued from the cash register of the organization's staff":
53) Dt 70 Kt 50
54/196. Specify the correct wiring "paid accounts of suppliers for previously received materials":
54) Dt 60 Kt 51
55/196. That is classification sign Grouping accounts for economic content?
55) Groups on the basis of homogeneity of the economic content of indicators reflected in them, assets, commitments and economic operations
56/196. Which sections are accounts for accounting for economic content?
56) An enterprise assets accounts, its obligations and facts of economic activity
57/196. Which group of accounts in the classification of economic content includes accounts: 66 "Calculations for short-term loans and loans "and 67" calculations for long-term loans and loans "?
57) to the group of accounts of borrowed sources of assets
58/196. What basic groups are divided into account accounts?
58) Basic accounts, regulating, distribution, calculating comparison, financial and productive, off-balance
59/196. Which group of accounts in classification according to the structure include accounts 90 "Sales" and 91 "Other income and expenses"?
59) to the group of comparison accounts
60/196. Choose from the list of accounts to the account on the account of the assembly and placement:
61/196. Indicate property accounts for education sources:
62/196. Mark the main active accounts in the answers:
63/196. Mark the main passive accounts in the above groups:
63) 90. 98. 84. 80
64/196. Note in the calculation accounts given groups:
65/196. IN what group reflects distribution accounts?
65) 96. 25. 26. 98
66/196. What group reflects regulatory accounts?
67/196. Check which group contains budget and distribution accounts:
68/196. Which classification group includes accounts 90 and 91?
68) to the comparison
69/196. Select the expression in which the most correct definition is given. accounting documents:
69) Written certificate that confirms the fact of committing economic operations
70/196. From the above list of accounting documents, select the regulatory documents:
70) Watching on vacation materials in production
71/196. Which of the above are the acquittal documents?
71) Receipt about making money in the cashier of another organization
72) accounting
73/196. From the list below, select Primary Accounting Document:
73) Cashier receipt
74/196. What is the difference between accumulative and summary documents?
74) A consolidated document is drawn up on the basis of primary documents, the cumulative is the primary document.
75/196. From the given documents external is:
75) Commodity overhead for shipment of products
76/196. Accounting accounting is:
76) Note Account Correspondence in
77/196. Taxing of accounting documents means:
77) Natural estimate is indicative in monetary measurement and counting amounts
78/196. Document proof is:
78) The path that makes the document from the moment of its drawing up to the archive
79/196. what are accounts details of accounting documents?
79) Indicators contained in the document characterizing the economic operation and give it legal force
80/196. Specify document accounting items:
80) Taxing, Grouping, Accounting
81/196. Documents in the procedure for drawing up are divided into:
81) primary and summary
82/196. Purpose documents are classified on:
82) Regulatory and Justification
83/196. Facial accounts and personal work of workers and employees are stored:
84/196. Primary observation is carried out with the goal:
84) Subsequent processing of observed facts of economic activity
85/196. Primary observation is:
85) Evaluation and selection of data on facts of economic activity
86/196. Primary accounting document - This is any material data carrier:
86) on accounting facilities that allows you to legally confirm the fact of the operation
87/196. Documents can be classified according to such signs as:
87) purpose, method of coverage of operations, structure, place of compilation, method of drawing up, structure
88/196. Documents in the design classification are divided into:
88) Regulatory, Distributor, Accounting, Combined
89/196. Accounting documents are applied to:
89) Preparation of information for reflection in accounting registers
90/196. For implementation accounting records The base are documents:
90) justification
91/196. Documents for the preparation method are divided into:
91) Machine and manual
92/196. Documents by volume are divided into:
92) one-time and accumulative
93/196. Documents upon admission to the accounting department are inspected:
93) arithmetic, essentially reflected operations, formal
94/196. Formal document verification is a check:
94) fullness and correctness of completion of details
95/196. Arithmetic document verification is a check:
95) the correctness of counting the cost indicators
96/196. Verification of the essence of reflected facts of economic activity is a check:
96) The legality and feasibility of performing operations
97/196. The basis for assessing the assets of the organization is the principle:
97) uniformity and reality
98/196. Under the actual procurement cost of labor items is understood:
98) Cost of acquired labor objects and transport and procurement costs
99/196. Homogeneity production costs are divided into:
99) single-element and complex
100/196. Production costs with respect to the volume of products are divided on the:
100) Conditional and variables
101/196. The cost of production by the method of inclusion in the cost of production is divided into:
101) straight and indirect
102/196. Light expenses for production are understood:
102) costsrelated to the manufacture of concrete products
103/196. Under indirect expenses Meet:
103) costs associated with the manufacture of two or more products
104/196. Finished products - These are products:
104) issued from production and commissioned
105/196. Finished products on accounts are reflected by:
105) actual production cost
106/196. Produced from production Finished products are estimated by:
106) actual production cost
107/196. Sold products are estimated by:
107) full actual cost
108/196. Under the complete actual cost of sold products is understood:
108) The actual cost of production and sale
109/196. Sale expenses are expenses:
109) straight and indirect
110/196. On account 90 "Sales" reflects:
110) Full actual cost of sold products
111/196. Recording "Dr. 62" Calculations with customers and customers "- Kt Sch. 90" Sales "reflects:
111) Buyer's debt for the products supplied to it
112/196. When you leave fuel in a blacksmith shop on technological purposes, an entry is recorded:
112) D-T sch 23 "Auxiliary Production" -K-T sch 10 "Materials", subaccount fuel "
113/196. Vacation of materials in the sets of auxiliary industries is reflected in the record:
113) Dt-MC 23 "Auxiliary Production" - K-T sch 10 "Materials"
114/196. Record "Dt Sch. 20" Basic Production "- Kt Sch. 69 Social Insurance Calculations and Security" means:
114) inclusion in the cost of production of deductions on social insurance and providing from the amount of accrued remuneration of workers of the main production
115/196. To write off the general production costs of the assembly shop, an entry is recorded:
115) Dt Mch 20 "Basic Production" -K-T sch 25 "general production expenses"
116/196. A record is recorded on the revealed shortage of incomplete production on the main production workshop:
116) Dt Ms 94 "shortages and losses from damage to values" - K-T sch 20 "Basic Production"
117/196. Recording "Dr. 90" Sales "- Kt Sch. 43" Finished Products "means:
117) Write-off production cost of products sold
118/196. Write-off of the actual production cost of sold products is reflected in the record:
118) D-T sch 90 "Sales" -K-T sch 43 "Finished products"
119/196. What methods are applied in accounting to correct erroneous records?
119) Correct Method, Additional Post and Method "Red Storn"
120/196. What is called accounting register?
120) Special form tables intended for registration of economic operations
121/196. By volume of operations accounting registers divided into:
121) synthetic and analytical
122/196. TO what type of registers in the nature of the records includes a cash book?
122) chronological
123/196. What type of registers in terms of maintenance includes the main book?
123) Synthetic
124/196. Is the content of accounting registers of a commercial secret?
124) yes, is
125/196. The method of "red straight" applies:
125) to correct erroneous records and to reflect correction deviations from regulatory data
126/196. What register is the main in the automated form of accounting?
126) Journal of Economic Operations
127/196. Synthetic accounting in memorial accounting formulation is carried out in the following two registers:
127) Registration journal and chief book
128/196. What register is the main journal Accounting?
128) Home Book
129/196. Data is Cash book With a journal order, accounting is transferred to:
129) Orders magazine
130/196. What kind two main types of accounting registers are applied in the rocket-order formation?
130) Orders' magazines and auxiliary statements
131/196. What register is the main in the simple form of accounting?
131) accounting book of economic operations
132/196. The main disadvantages of the memorial and order form of accounting are (choose two correct answers):
132) A large amount of accounting work falls at the end of the period, invisitivity to automation
133/196. How do errors in consumables and profitable orders come true?
133) corrections are not allowed
134/196. The form of accounting is called:
134) a set of accounting registers predetermining synthetic and analytical accounting, methodology and equipment registration of economic operations, technology and organization of the accounting process
135/196. By the nature of records, accounting registers are divided into:
135) chronological, systematic and combined
136/196. Does the output of information on paper do not require the accounting registers on the machine media?
136) It should be provided with the possibility of output register registers on paper information
137/196. Who is responsible for the correctness of the reflection of economic operations in accounting registers?
137) Employees who have signed them
138/196. What is inventory?
138) clarification of the actual availability of property and financial obligations by comparing them with accounting data for a specific date
139/196. Who is the inventory in the organization?
139) accounting workers
140/196. What is the classification of inventory in terms of coverage of objects?
140) partial, periodic, complete, selective
141/196. In what cases is required to carry out inventory?
141) before drawing up annual reporting, when transferring property to rent sale, redemption, when changing financially responsible persons, identifying the facts of embezzlement and natural disasters
142/196. What record on accounts reflect the excess material - production reserves?
142) Dt 10, 43 K-TE1
143/196. Where does the shortage of material reserves within the limits of natural loss?
143) Dt 20 Kt 10
144/196. What record reflects the shortage and damage of materials, which relates to the perpetrators?
144) Dt 94 K-T 10, Dt 73 Kt 94
145/196. What record reflects the shortage of fuel at the generals of the stock warehouse, if the court for recovery from the perpetrators is denied by the court?
145) Dt 91 Kt 73
146/196. Check the main types of balance sheets:
146) intermediate, annual, introductory, dividing, rejuvenable, liquidation, consolidated
147/196. Accounting balance is:
147) The method of economic grouping and generalization of assets in the composition and placement of sources of its formation, a pronounced monetary assessment and compiled for a specific date
148/196. Which of the above sections and groups are attributed to the balance liability?
148) long-term and short-term obligations
149/196. Which section of the balance is shown the amount of current assets?
149) Section II Balance Asset
150/196. Which part of the balance is reflected accounts payable suppliers?
150) in the V section of the liability
151/196. Which section of the balance is reflected receivable debt?
151) in the second section of the balance of the balance
152/196. What is the purpose of the introductory balance?
152) when creating a new organization
153/196. Which of the equalities is required in the balance sheet?
153) Equality of the results of the asset and liabilities of the balance
154/196. What is the name of the balance, in which there are no articles "depreciation of fixed assets", and "depreciation intangible assets", i.e. accounts 02, 05?
154) Net Balance
155/196. Liquidation balance Compiled:
155) Since the beginning of the liquidation period of the organization
156/196. What type of economic activity does not include the fact of economic activity? "Reconnected fundamental funds identified during inventory"?
156) to the third type
157/196. What type of economic activity is the fact of the fact of economic activity, "received received materials from suppliers"?
157) to the third type
158/196. What type of economic activity is "issued from the cash register of the organization's employee"?
158) to the fourth type
159/196. What type of economic activity does not include the fact of economic activity "accrued holidays at the expense of a reserve for vacation pay"?
159) to the second type
160/196. what means under accounting reporting?
160) A unified system of data on the property and financial position of the Organization on the results of its economic activity, based on accounting data on established forms
161/196. The annual financial statements include:
161) balance sheet, profit and loss statements, explanations for accounting balance and income statement, audit conclusion
162/196. Who is reporting in obligatory?
162) Founders, state statistical authorities, executive authorities, banks, tax Inspection and other users in accordance with the current legislation of Russia
163/196. Annual financial statements It seems:
163) within 90 days at the end of the year
164/196. Intermediate accounting reporting seems:
164) for 30 days at the end of the quarter
165/196. Does the organization have the organization to publish an annual accounting report in open print?
166/196. What indicators make up profit (loss) before taxation in f. # 2 "Profit and Loss Statement"?
166) Profit (loss) from sale Plus Other notional income and minus Innetealized expenses, plus operating income and minus operating expenses
167/196. What indicators the influx takes shape money on f. №4 "Report on cash flow"?
167) Revenue from the sale of goods, products, fixed assets and other property, the advances received, loans, loans, budget allocations, dividends, interest on financial investments
168/196. What groups of indicators are characterized normal activity Organizations B. explanatory note to balance and profit and loss report?
168) Characteristics of fixed assets Evaluation of business activity and financial results and financial condition
169/196. Accounting policy is:
169) a set of ways and methods of accounting
170/196. What kind of aspects are the organization's accounting policy?
170) methodological, organizational, technical
171/196. Responsibility for the formation of accounting policies in the organization are carried:
171) Chief Accountant Organization
172/196. What section of the organization's accounting policy reflects a change in accounting policy?
172) in the second
173/196. What requirements are taken into account when forming accounting policies?
173) fullness, timeliness, carefulness, consistency, rationality, priority of content in front of the company
174/196. In which cases is allowed to change accounting policies?
174) legislative and regulatory acts, the development of new ways to introduce accounting, as well as a significant change in the activities of the organization
175/196. Responsibility for organizing accounting carries:
175) Head of Organization
176/196. Can the leader of the organization entrust the accounting and reporting of another specialized organization in the contractual principles?
176) Maybe if there is no accounting service in the organization
177/196. Can the chief accountant perform duties directly related to the material responsibility?
177) may, by agreement with the Bank and the Inspectorate of the Ministry of Taxes and Clauses
178/196. Who is appointed to the post Chief Accountant?
178) Department of Accounting Methodology of the Ministry of Finance of the Russian Federation
179/196. Who is responsible for the formation of accounting and tax policies?
179) Chief Accountant
180/196. Can the chief accountant take documents to execute, on operations contrary to legislation and violate contractual and financial discipline?
180) may in coordination with the Inspectorate of the Ministry of Taxes and Relations
181/196. The chief accountant submits:
181) Shareholders
182/196. When the chief accountant is released from the post and transfer of the newly appointed Chief Accountant, it is necessary to carry out the following:
182) Transfer of Printing Organization for Act
183/196. What basic documents of the organization regulates the procedure for inventory and methods for assessing the types of property and obligations?
183) inventory statement
184/196. What is provided by the chief accountant in accordance with the Law "On Accounting"?
184) Taxing and Accounting Primary Documents
185/196. As of January 1, 2004, approved and adopted to the execution of international standards financial statements:
186/196. Which of the above expressions corresponds to the translation " International Standards financial statements "?
187/196. Which definitions characterizes the content of the term "international accounting standards"?
187) This is a set of accounting rules wearing a recommendation
188/196. Assets in the balance sheet, compiled in accordance with the requirements of IFRS, are located in order:
188) descending liquidity
189/196. Mandatory elements of financial statements in the IFRS system are:
189) assets, obligations, income, costs, capital
190/196. Reliability of financial statements indicators means no:
190) essential errors and distortions that may incorrectly inform the user
191/196. "International Accounting Standards" is:
191) Code of Rules, methods and accounting procedures developed by highly professional international organizations that are recommendatory
192/196. The chain of financial statements under IFRS is:
192) achieving maximum profit
193/196. IFRS maintaining financial and managerial accounting in the organization:
193) financial - necessarily managerial - not necessarily
194/196. By IFRS results The organization's activities are recognized:
194) on the fact of the commission, regardless of the moment of receipt or payment of money
195/196. IFRS determine that the interim reporting is considered less reliable than the annual, because:
195) for interim reporting does not require audit
196/196. IFRS basic requirements submitted to the financial statements are:
196) clearer, relevance, reliability, comparability
07/07/08 at 15:42.
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The history of accounting has almost six thousand years and refers to the IV century BC. The appearance of accounting is associated with economic activities man.
During the first millennium, unigmaidation developed (simple accounting), which reproduced the facts of economic life in those units of measurements in which they arose. Simple accounting developed in five stages: Simple accounting was a solid and systematic monitoring system for the proceeding process. She allowed to create unified system accounting and take control of all material and cash, as well as calculations.
But this system had a number of flaws: there was no mirror reflection in the account; used the principle of approximate; Accounting was registered; The legal and economic meaning of all the facts given in it are not revealed; Not applied accounting to determine profits; There were no results that allow you to control the correctness of accounts.
476 - the beginning of the Middle Ages. The traditions of Roman accounting continued to persist. The concept of the Roman law and the emergence of commercial (economic) law contributed to the growth of accuracy and legal validity of accounts.
In the second millennium, merchants began to be created by intermediary courts. They produced certain requirements for the records: the chronological order of entries, the lack of skips in accounting books between the records, each operation is confirmed documented, etc.
The Epoch of the Middle Ages is formed by two main directions of accounting: cameral and simple accounting.
Camera It comes from the fact that the main object of accounting was recognized as a cash desk, expected receipts, as well as payments from it. Registration was subject to all receipts and cash payments, and income and expenses were established in advance.
Simple accounting Ensured the accounting of property, including the cash desk, and the income and expenses became the desired accountant. All property accounts were conducted on the principle of debit - credit, but accounts were not yet included in the information accounting system. own funds.
IN epoch of Renaissance Simple marks of the Romans no longer satisfy the new needs of trading: new forms of bills appear in banks, new combinations began to record.
The new forms first found the use of Italian merchants, since Italy at that time was not only an intellectual center, but also the World Trade Center.
The development of accounting was also promoted by the Great Invention XV century - typography.
The transition to a new stamp of accounting was the emergence of a double (debit and credit) entry. Scientific development the law of the dual record of economic operations and in different ways Its applications originated in the Middle Ages.
In 1494 double recording system described a scientist-mathematician, Franciscan monk, friend Leonardo da Vinci - Luka Pacheti. In the eleventh treatise "On accounts and records of the" ninth composition "amount of arithmetic, geometry, teachings on proportions and relationships." Later, the system will be called Staroinitalian.
In the treatise "On accounts and recordings" of Luka Pacheti by analyzing economic operations and already existing ways of conducting books - Memorial, magazine, the main book and inventory book described the law of a double record and showed that, based on it, you can build a value system in any farm accounts and books.
Currently, all historians agree that a double record in accounting has arisen not in times of Luke Pachet, but much earlier. Luka Pacheti only described the system already underway.
Today it is relifically known that the first book in which the dual recording system was described - the book Benedetto Kotrulya "On trade and modern merchant", written from hand in 1458, but printed only in 1573. Therefore, the book of Luke Pachet is recognized by all historians of science as the first printed work, which gives the impetus to development new system Accounting.
Double recording in a more convenient and full form reflects the economic process. The system of accounts of simple accounting was supplemented by their own funds, and material accounts received monetary evaluation, as a result, all the facts of economic life began to be recorded twice.
Appearance operating accountswhich in conventional form fixed changes and means of means, made it possible to establish systematic observation of such values \u200b\u200bas capital and profit. Accounts gave accountants the opportunity to move from simple monetary account To account for all objects and operations in monetary terms.
Double recording, becoming an integral part Accounting, turned all accounting into a slender system, facilitating control of both the safety of values \u200b\u200band the management of them.
The section prepared on materials of the book M.I. Kooker "Accounting theory"
The history of accounting has almost six thousand years and refers to the IV century BC. The emergence of accounting is associated with human economic activity. During the first millennium, evolved unigraphic accounting (Simple accounting), which reproduced the facts of economic life in those units of measurements in which they arose.
Simple accounting developed in five stages:
1) inventory accounting;
2) a contract;
3) money protruding;
4) Money as an object of accounting merged with accounting;
5) Money and the Contractor swallowed inventory accounting.
Simple accounting was a solid and systematic monitoring system for the proceeding process. She allowed to create a unified accounting system and take control of all material and cash, as well as calculations.
But this system had a number of shortcomings:
Including there was no mirror reflection;
Used the principle of approximate;
Accounting was registered;
The legal and economic meaning of all the facts given in it are not revealed;
Accidental funds did not apply;
There were no results that allow you to control the correctness of accounts.
5000 years before the dual recording system appears in the interference, Assyrian, Babylonian and Sumerian civilization flourished, whose commercial documents are the oldest. Flourished, agriculture, and in cities and surrounding areas of Meternrech developed industry and production. In Mezhdrech, there were several banking houses that were issued loans for gold and silver standards.
In that era (up to 500g. BC), Sumer was a theocratic state, and his rulers on behalf of the Gods disposed the most part of land and livestock. It stimulated accounting.
Chammurapi laws adopted in Babylon in the 23rd century BC. e. In particular, they demanded that a sales agent selling goods on behalf of the owner, provided the last certificate of the transaction price. Otherwise, their contract was automatically terminated. Both sides recorded the majority of transactions. The role of the accountant in Mezhdrachye performed the scribe. He not only engaged in accounting, but also ensured detailed requirements The law to the concluded transaction. In the temples, palaces and private firms, hundreds of scribes worked. This profession was considered prestigious.
By entering into a deal, the parties, as a rule, appealed to one of the scribes at the gate of the city and set out the essence of the contract. The scribe took a piece of specially harvested fresh clay, which was attached to the form of the table of the appropriate size (depending on the transaction), and the names of the parties to the contract, the name of the goods, the sum, the obligations of the parties and other circumstances of the goods, was acutely sharpened by a wooden wand.
The parties "signed" the table, applying their prints. This "signature" was carried on the neck in the form of a stone amulet with the engraved owner's sign. Often print contained the name and religious symbols of the owner, such as the images and the names of the gods, which he prayed.
Cerencing the transaction with seals, the scribe dried the table in the sun or in the oven. Sometimes the table was applied to the table with a second clay layer. On this external "crust" duplicated all these transactions. The original document inside could not be changed, not hacking the "envelope".
Government accounting in ancient Egypt developed according to the interfranchment scenario, although the replacement of clay on Papyrus allowed to make it more detailed. The records were carried out in very detail, especially in the storage faranes, where taxes obtained by "Nature" were placed.
A complex audit system made it possible to check the good faith of Egyptian bills. Ancient accountants had to be as honest and attentive as possible, since the disclosed disorders were punished with a fine, cutting off part of the body, and even death.
But the ancient Egyptian accounting for all his millennial history did not go on simple lists. The reasons for this were illiteracy and the lack of a system of money circulation.
In ancient China, accounting was the main means for assessing the effectiveness of government programs and the integrity of officials who were performed. During the Board of the Dynasty of Zhao (1122 - 256g.g. BC), an accounting system emerged and developed, which existed until the borrowing of the double record (until the XIX century).
In i century BC e. The Emperor Ay Di conducted a reform of accounting, trying to prevent the proceedings of the ruin of small owners. The accountant functions began to fulfill the state official, who was appointed for the position of the system of state exams, regardless of the origin. Reporting was conducted in two copies and annually handed over to the central archive. There was a practice of sudden revision and cross-checks.
In Greece, in the V century BC. e. Public monitoring of public monetary resources provided "independent accountants". The members of the National Assembly of the Athens managed finance, controlled public income and expenses. Their work was checked by 10 accountants, which were prescribed a meeting.
The most important contribution of the Greeks is the introduction of a chased coin (about 600g. BC). The money was not immediately acquired popularity, but played an important role in the evolution of accounting. Banking in ancient Greece has been more developed than in other states. Bankers led credentials, changed money, issued loans, even done money transfers Citizens through branches of banks in other cities.
In ancient Rome, state and bank accounting emerged from records, which, according to tradition, led the heads of families. The income and expenses of the house were recorded daily to Chernovik (Adversarius), and the final amounts were transferred monthly to the main book - "Code of income and expenses" (Codex Accepti Et ExpenSI). Such accounting was necessary because citizens had to regularly submit information about their property and obligations. These data were used for tax purposes, they were based on civil rights (property values).
Control over the movement of government funds provided a complex check system. The management of the treasury, the supervision of the state registration carried out questors. Auditors regularly checked government accounts.
One of the goals of the transition from the republic to the empire was the desire to put finances for tight control and increase the profitability of the grunge wars. Julius Caesar personally conducted a revision of Rome's finance, and the divine Augustus completely reformed the Treasury.
One of the Roman accounting innovations is the adoption of the annual budget. In addition, the amount of tax depended on the solvency of citizens.
In the Middle Ages (from 476) Accounting from the centralized again became local. Property management required trust, and the main task of feudal in the accounting area was monitoring the hired managers. But the traditions of Roman accounting continued to be preserved. The concept of the Roman law and the emergence of commercial (economic) law contributed to the growth of accuracy and legal validity of accounts.
In the second millennium, merchants began to be created by intermediary courts. They produced certain requirements for the records: the chronological order of entries, the lack of skips in accounting books between the records, each operation is confirmed documented, etc.
The Epoch of the Middle Ages is formed by two main directions of accounting: cameral and simple accounting.
Camera It comes from the fact that the main object of accounting was recognized as a cash desk, expected receipts, as well as payments from it. Registration was subject to all receipts and cash payments, and income and expenses were established in advance.
Simple accounting Ensured the accounting of property, including the cash desk, and the income and expenses became the desired accountant. All property accounts were carried out on the principle of debit - credit, but the accounts of their own funds have not yet included in the information accounting system.
In the era of the revival, simple marks of the Romans have no longer satisfying new trade needs: new forms of bills appear in banks, new combinations began to be applied to the records. The new forms first found the use of Italian merchants, since Italy at that time was not only an intellectual center, but also the World Trade Center. The development of accounting was also promoted by the Great Invention XV century - typography.
The transition to a new stamp of accounting was the emergence of a double (debit and credit) entry. The scientific development of the Dual recording of the economic operations and the different ways of its use arose in the Middle Ages.
In 1494 double recording system described a scientist-mathematician, Franciscan monk, friend Leonardo da Vinci - Luka Pacheti. In the eleventh treatise "On accounts and records" of the ninth composition "Amount of arithmetic, geometry, teachings on proportions and relationships." Later, the system will receive the name "Staroinitalian".
In its treatise, Luke Pacholi by analyzing the economic operations and already existing ways of conducting books (memorial, magazine, the main book and inventory book) described the law of a double recording and showed that, based on it, in any farm, you can build a suitable system of accounts and books.
Double recording occurred not during Pachet times, but much earlier. Luka Pacheti only described the system already underway. Today it is relifically known that the first book in which the dual recording system was described - the book Benedetto Kotrulya "On the trade and modern merchant", written from hand in 1458, printed in 1573. Therefore, the Pachet's book is recognized by all historians of science as the first printed work, which gives the impetus to the development of a new accounting system.
Double recording in a more convenient and full form reflects the economic process. A simple accounting account system was supplemented by their own funds, and material accounts received a monetary assessment, as a result of which all the facts of economic life began to be recorded twice. The emergence of operating accounts, which in the conditioned form fixed changes and movements of funds, made it possible to establish systematic observation of such values \u200b\u200bas capital and profit. The accounts gave accountants the opportunity to move from simple monetary accounting for accounting of all objects and operations in monetary terms. Double recording, becoming an integral part of accounting, turned all accounting into a slim system, facilitating control of both the safety of values \u200b\u200band the management of them.
Pachet formulated two goals of accounting:
1) Obtaining information about the state of affairs, for accounting should be guided so "so that it can be obtained without delay to receive any information about both debts and requirements";
2) calculus financial resultsFor "The goal of the merchant is to acquire permissively the corresponding benefit for its content."
Both goals facing accounting are achieved through accounts and dual records.
Appearance accounting balance Simultaneously with a double record in the initial period, a narrow practicality was dictated, the desire to reduce all accounting to the form. Characteristic features This period in the history of accounting was the lack of theoretical generalizations developed by practice; the inability of the authors understand the essence of the events of the phenomena in relationship with economic life of one or another state.
The second half of the XIX and the beginning of the 20th century became essentially the stage of establishing accounting as science. This largely contributed to the emergence of a large industry, the development of ways to communicate, an increase in world trade turnover, market occurrence valuable paperswhich sharply increased the number of participants market relations - External accounting information users. During this period, accounting legislation begins to be formed in most European countries part of which was an accounting balance and income statement. The legislation of many countries oblige entrepreneurs to publish their accounting reports to reduce the size of risk from shareholders, investors and other external users.
Double Accounting, originated in Italy, began to spread to the north of Europe, first to France and Germany, then to England and Scandinavia, then to the West to Spain and, finally, through the Atlantic Ocean to America, and it came to the east through Poland to Russia ( In the XVIII century), and then to China and Japan.
