The accounting (financial) statements + Test Client

Responses to test the Open Institute of Law are in a file word.

Answer format: question - answers - marked the correct answer.

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The questions in the test:


The accounting reporting is divided into groups:

How many documents include annual financial statements?

Accounting reports shall be:

Number of the report form of changes in equity?

Non-profit organizations have the right not to provide as part of the annual accounts of the following forms:

These annual financial statements of the branches are available:

To ensure the reliability of accounting data and reporting organizations must:

Financial statements included:

Provides accounting reporting is signed:

Unfilled article in the financial statements:

The financial statements are prepared and available:

Can the organization develop their own forms of financial statements?

The item "Intangible assets" shall:

The results of the revaluation on the first day of the reporting year are recognized in the financial statements:

Indicators of financial and economic activities of organizations are summarized in the financial statements. The set of types of reports can be grouped as follows:

Forms of operational reporting:

The requirement for mandatory record-keeping is most applicable to:

The period for which the organization should prepare financial statements:

The date as of which the organization should prepare financial statements:

For the preparation of financial statements reporting date is:

The first reporting year for newly created organizations is the period:

Part of the general budget, including the budgets of capital investments, and projected cash balance, is called:

According to Article 16 of the Accounting Act, open joint stock companies, banks and other credit institutions, insurance companies, stock exchanges, investment and other funds established by private, public and state funds (contributions) are required to publish annual financial statements no later than:

The interim financial statements include:

Primary reporting prepare and submit:


etc.