Laboratory workshop on accounting (through-the task of financial accounting and management accounting)
The task of this paper envisages the entries for the following events, showing the accounts and amounts in the form of:
Debit account number - account number Rm = Total wiring.
Am 50 - Km 71 = 6000 rubles
In setting exhibited a chain of events. The student must perform all of the events in the wiring, even if the law for organizations such payment can be made later. The purpose of this paper is not to identify the knowledge of terms of payment of taxes and other payments, and the ability to perform calculations and accrual accounting.
A prerequisite is the presence in the text of the event. Ie every student is required to rewrite the job, and then indicate the wiring. For clarity, the first two events will be addressed in the text of the job. Other events student must solve a similar manner. After the entries for all events to answer questions at the end of the job.
List of events:
Once arrangements have been registered a new company with an authorized capital of 100 000 rubles. Organizational form - closed joint stock company. Type of activity: Printing of text materials (mini-printing).
Am 75 - 80 Km = 100 000 rubles
Payment for the shares was carried out cashless payments in cash in shares of the three founders: 30%, 30%, 40%.
Am 51 - 75 Km = 30 000 rubles
Am 51 - 75 Km = 30 000 rubles
Am 51 - 75 Km = 40 000 rubles
Organizational costs of establishing the company made 5 600 rubles. However, these costs have not yet been approved by the general meeting of shareholders.
Office rental costs under the contract of 15 000 rubles. per month, excluding VAT. The lessee is a VAT payer, as well as the landlord. Both are paid at the maximum rate. The tenant has the right to write off the cost of renting to the cost of production. Pay the rent.
The company has acquired a printing machine worth 41,300 rubles., Including VAT. Risograph was immediately connected for the production of printed products.
6. The company manufactures the purchase of paper for printing in four equal in the number of parties at different times. The cost of paper, including VAT, amounted to:
1 party = 5310 rubles - received October 1, 2006
Party 2 = 5664 rubles - Received October 3, 2006
3 Party = 6136 rubles - Received October 6, 2006
Party 4 = 5546 rubles - Received on October 9, 2006
7. Print needed consumables (toner, a film for risograph). Perform a pre-purchase in the amount of 1500 rubles. in the store, without isolation VAT.
He entered the order №1 print texts. To execute an order in production sent supplies for risograph and paper. And not all the paper left, and exactly half the party. The method of writing off materials - LIFO.
The buyer took the goods and paid for it. Price, exposed the company was 20 000 rubles. excl.
10. Received two Order (№2, №3) for the manufacture of printing products. In order №2 it took exactly two batches of paper.
11. To order №3 the debris left from the warehouse into production. But it was not enough and had to purchase paper. Purchase additional paper was three games for one price: 5900 rubles. for each party, including VAT. To fulfill the order №3 it took another two batches of paper (excluding already sent in paper manufacture). Thus, for the manufacturing of the order of 2.5 №3 total amount of paper required.
12. Both the customer paid for the products and took her. Customer №2 was put up with the amount of VAT = 28,320 rubles. A customer №3 without VAT was put the price of 28 000 rubles. Show postings separately for each customer.
13 was the end of the month. It is necessary to accrue salary. The total amount is 10,000 rubles. Remember the necessary taxes. Accrued need UST, personal income tax, in
14. There has come the following month of work. The staff has been given salary.
15. The company paid VAT in the past month.
16. The company has found out what the results of operations for the last month, the income or loss. Perform wiring and calculations that are necessary for that clarification.
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Now answer the following questions:
The company received the income or loss for the job?
What is the amount of income (loss)?
What are the causes of the circumstances? What can you recommend to owners of the company?
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