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Questions for verification:
1. Who are the external users of an accounting organization with direct financial interest?
a) Administration of the organization, board of directors, heads of various departments;
b) Investors, buyers, suppliers, credit organizations;
c) Tax authorities, treasury bodies, statistical bodies.
2. Are the statements about the inventory correct?
A. Is not a verification procedure;
B. Is a way of conducting accounting.
a) Only A is true;
b) Only B is true;
c) Both statements are true;
d) Both statements are wrong.
3. Who sets the deadlines for the mandatory inventory?
a) the current legislation of the Russian Federation;
b) the Board of Directors of the company;
c) Chief Accountant.
4. The inventory for organizations is a mandatory procedure, in such cases as:
a) the transfer of state or municipal property in rent, its redemption, sale, and also transformation;
b) drawing up the annual reporting of the organization;
c) the identification of the facts of theft, abuse or damage to the property of the enterprise;
d) in all listed cases.
5. Any planned accounting inventory is carried out ...
a) on the last Friday of the month;
b) on the last day of the month;
c) on the first day of the month;
d) for any day.
7. For which inventory is required the order of the head?
a) Unplanned inventory;
b) Planned inventory;
c) Mandatory inventory.
8. Which of the following does not relate to the main objectives of the inventory of the property and liabilities of the organization?
a) Identification of the actual availability of property;
b) Comparison of the actual availability of property with accounting data;
c) Verification of the completeness of liabilities accounting;
d) All of the above refers to the main objectives of the accounting inventory.
19. Which assets include the rights to works of science, art and literature?
a) Material;
b) Intangible;
c) Anyone.
20. What assets are accepted at historical cost for accounting?
a) Material;
b) Intangible;
c) Anyone.
39. It is necessary that the extraordinary circumstances that entailed the damage or the complete disappearance of values ​​were documented.
a) any employee who witnessed an emergency.
b) bodies directly involved in the elimination of such consequences.
c) a person responsible for the safety of the affected equipment or other valuables.
40. For shortages within the norms of natural losses, revealed in the course of the inventory, the amount of value-added tax imposed on deduction from the budget for such property,.
a) is subject to full restoration.
b) is subject to partial recovery.
c) can not be restored.