Бухгалтерський облік. Контрольна робота з Облік і аудит. Робота № 525283

Перехід до торгівельного партнера Binance

Бухгалтерський облік

Інформація про навчальний заклад

ВУЗ:

Інші

Інститут:

Не вказано

Факультет:

Не вказано

Кафедра:

Не вказано

Інформація про роботу

Рік:

2012

Тип роботи:

Контрольна робота

Предмет:

Облік і аудит

Завантажити

Частина тексту файла (без зображень, графіків і формул):

Table 3 General journal for 01 January 2013 y. № п/п Content of transaction Correspondence Amount, uah. Type of transaction Дебет Кредит 1 Thermal stoves received in LTD “Spektr” 15 63 13333,3 3 2 VAT 64 63 2666,7 2 3 Payment for stoves 63 31 16000,0 4 4 Sugar transmitted in production (230kg) 23 20 1288,0 1 5 All debts repaid to PE "Krems" 63 31 3000,0 4 6 Money received in repayment of the debt from PE "Tima" 31 36 900,0 1 7 Advance received from LTD “Lion” 31 681 51000,0 3 8 VAT 643 641 8500,0 2 9 Depreciation of software PC program 1S:Accounting accrued 92 133 240,0 1 10 Intangible assets purchased 15 63 1000,0 3 11 Cash received from current bank account to cashier's office to pay salaries 30 63 14000,0 3 12 Advances paid to accountable person for LVI purchasing 37 30 114,0 1 13 LVI received from accountable person 22 37 214,0 1 14 The amount of overspend money returned to accountable person 22 30 100,0 1 15 Salaries paid from cash account 66 30 12000,0 4 16 Unpaid salaries deposited 661 662 2000,0 2 17 Salaries accrued to production stuff 23 66 12000,0 3 18 Unified single social tax accrued on wage fond of production stuff (37%) 23 65 4440,0 3 19 Salaries accrued to sale stuff 93 66 35000,0 3 20 Unified single social tax accrued on wage fond of sale stuff (37%) 93 65 12950,0 3 21 Dept repaid to the budget 64 31 900,0 4 22 1st sort flour transmitted in production (500 kg) 23 20 2250,0 1 23 Special clothes spend on production needs 23 22 230,0 1 24 Tax on individual income withheld from salary 66 64 1000,0 2 25 Unified social tax withheld from accrued salary 66 65 2300,0 2 26 - 100 kg of oat cookie - 200 kg of sweet straw - 900 pack. of corn sticks - 330 kg of milk crackers * Transmitted from production to the warehouse 26 23 630,0 1340,0 2070,0 2145,0 6185,0 1 27а Securities purchased 333 31 3400,0 1 27б Foreign currency purchased 312 333 3400,0 1 28 Corn sticks, straw with sesame seeds and wafers sold to the LTD “Lion” 36 701 51000,0 3 29 VAT 701 641 8500,0 2 30 Проведено взаємозалік заборгованостей з ТзОВ “Ліон” 681 31 51000,0 4 31 Cost of sold: - 2000 packs of corn sticks. - 500kg of straw with sesame - 250kg of lemon waffles 901 26 460,0 3700,0 2750,0 6910,0 1 32 Sale revenues written-off on financial results 701 79 42500,0 2 33 Cost of sold production written-off on financial results 79 90 6910,0 4 34 Sale expenditures written-off on financial results 79 93 47950,0 4 35 Financial results reflected 44 79 12360 2 Table.6 Turnover journal for 01 January 2013 y. Code of account Name of account Balance on 01.01 Turnovers for month Balance on 31.01 Debit Credit Debit Credit Debit Credit 10 Fixed assets 2028260 2028260 12 Intangible assets 29960 29960 131 Depreciation of fixed assets (1046700) (1046700) 133 Depreciation of intangible assets (7200) 240 (6960) 333 Money in national currency 22936 3400 3400 26336 14 Long-term financial investments 7400 7400 15 Capital investments 14333 14333 20 Production inventories 55614 3538 52076 22 LVI 12980 314 230 13064 23 Work in progress 20208 6185 25 Semi-finished products 14580 14580 26 Finished Products 36060 6185 6910 35335 30 Cash 134936 14000 12214 136722 311 Money on bank account in national currency 22936 51900 78500 (3664) 312 Money on bank account in foreign currency 112000 3400 115400 34 Notes Receivable-Current 361 Accounts Receivable 15880 51000 900 65980 371 Other Receivables 1000 114 214 900 38 Allowance for bad debts (2000) (2000) 39 Prepaid Expenses 1960 1960 40 Authorized capital 800000 800000 42 Additional capital 54800 54800 425 Other additional capital 22000 22000 43 Capital reserves 66081 66081 44 Retained earnings 24000 2348,4 21651.6 471 Ensure of Future Expenses and Payments 18000 18000 501 Long-term bank loan 90000 90000 601 Short-term bank loan 20000 20000 631 Accounts Payable 74400 23200 31000 82200 641 Payable to budget on taxes 13740 900 18000 30840 643 Tax liabilities 8500 -8500 644 Tax Credit 2667 -2667 65 Payments for insurance 16400 19690 36090 661 Payable to employees for remuneration 15200 17300 47000 44900 662 Payments to depositors 2000 2000 681 Payments for other operations 51000 51000 0 685 Payments to other creditors 28900 28900 701 Revenues from sales 51000 51000 0 791 Financial Results 54860 44848,4 (10011,6) 90 Product Cost 6910 6910 0 92 Administrative Costs 240 (240) 93 Advertasung expences 47950 47950 Total 1436682 1436682 431729,4 431729,4 1482982 1482982 Assets Code of the line At the beginning of the reporting period At the end of the reporting period 1 2 3 4 І. Non-current assets Intangible assets: net book value 10 original value 11 7,788 7,788 depreciation 12 (2,16) -2,184 Capital expenditures in progress 20 1,4333 Fixed assets (Property, Plant and Equipment (PPE)): 0 net book value 30 609,678 609,678 original value 31 0 depreciation 32 (314,01) (314,01) Long-term financial investments: that are accounted for by the equity method 40 other financial investments 45 2,22 2,22 Long-term receivables 50 Deferred tax assets 60 Other non-current assets 70 303,516 304,7093 Total in section I 80 ІІ. Current assets Inventories: production inventories 100 24,9522 24,6068 animals in growing and fattening 110 work in progress 120 1,4023 finished products 130 11,6553 11,5828 Goods 140 Notes receivable 150 1,188 1,188 Receivables for goods, works and services: net realizable value 160 2,976 7,986 original value 161 allowance for bad debts 162 Receivables on settlements: with the budget 170 on advances paid 180 0,3 0,29 accrued incomes 190 internal settlements 200 Other current receivables 210 Current financial investments 220 Cash and its equivalents: in national currency 230 6,8808 4,3994 in foreign currency 240 33,6 33,94 Other current assets 250 Total in section ІІ 260 81,5523 85,3953 ІІІ. PREPAID EXPENSES 270 0,588 0,588 Balance 280 385,6563 438,1793 Claim Code of the line At the beginning of the reporting period At the end of the reporting period І. Owners’ equity Authorized capital 300 240 240 Share capital 310 Additional contributed capital 320 16,44 16,44 Other additional capital 330 6,6 6,6 Capital reserves 340 19,8243 19,8243 Retained earnings (Non-covered loss) 350 7,2 4,8516 Unpaid capital 360 ( ) ( ) Withdrawn capital 370 ( ) ( ) Total in section I 380 290,0643 287,7159 ІІ. Provisions for deferred expenses and payments Provisions of payments to staff 400 18 18 Other provisions 410 Ear-market financing 415 ( ) ( ) Total in section ІІ 416 ( ) ( ) Withdrawn capital 420 Total in section I 430 18 18 ІІІ. Long-term liabilities Long-term bank loans 440 27 27 Long-term financial liabilities 450 Deferred tax liabilities 460 Other long-term liabilities 470 Total in section ІІІ 480 27 27 ІV. Current liabilities Short-term bank loans 500 6 6 Current maturity of long-term liabilities 510 Notes payable (issued) 520 Payables for goods, works and services 530 33,72 41,52 Current liabilities on settlements: of prepayments received 540 1,47 1,47 with the budget 550 4,1220 10,055 of non-budget payments 560 of insurance 570 0,72 20,410 of labour remuneration 580 4,56 36,260 with participants 590 other settlements 600 Other current liabilities 610 (10,2516) Total in section ІV 620 50,592 57,9434 V. Deferred Revenues 630 Balance 640 385,6563 438179,3

Контрольна робота Облік і аудит

cristino4ka

07.12.2013 20:12-

Коментарі

Ви не можете залишити коментар. Для цього, будь ласка, або зареєструйтесь.

Ділись своїми роботами та отримуй миттєві бонуси!

Маєш корисні навчальні матеріали, які припадають пилом на твоєму комп'ютері? Розрахункові, лабораторні, практичні чи контрольні роботи — завантажуй їх прямо зараз і одразу отримуй бали на свій рахунок! Заархівуй всі файли в один .zip (до 100 МБ) або завантажуй кожен файл окремо. Внесок у спільноту – це легкий спосіб допомогти іншим та отримати додаткові можливості на сайті. Твої старі роботи можуть приносити тобі нові нагороди!

поділитись