Accounting Financial Accounting code - BF 96-P (9)

Exam papers on the subject "Accounting Financial Accounting" code - BF 96-P (9)


Task 1

JSC "Trud" produces one type of product, which contains Standards: A material-2lbs., The material B-3 kg., The material P-100 kg.

During the reporting period, according to the warehouse of finished products manufactured 200 pieces. instrumentation. Released from the warehouse to the production: material A-395 kg., The material B - 595 kg., The material C - 20100 kg.

The sum of the direct costs of the current period in the accounting records is 450,000 rubles. for tax purposes -411 000 rubles.

According to the inventory as part of work in progress at the beginning of the month the number of residues: material A-45 kg., 80 kg of material B-., The material C - 1,000 kg.

The sum of direct costs in WIP at the beginning of the month -25 000 rubles. in accounting and 22,000 rubles. - A tax.

Determine the number of materials in manufactured products, work in progress at the end of the month, the ratio of materials in WIP at the end of the month, and is in production for the month, including WIP balances at beginning of period.

Calculate using the resulting ratio of the amount of direct costs related to the work in progress in accounting and tax accounting and deferred tax assets. Reflect these transactions in the accounts (in the solution of all problems used income tax rate - 24%).


Task 2

Company "X" comes from the participants of "I" and selling its share of the contract - the sale of another member organization of "C" for 450,000 rubles. In accordance with the charter of the "u" nominal share value of "X" is 300,000 rubles., Which corresponds to 10% of the share capital of the company. During the creation of the company LLC "X" made its share in the authorized capital of a building with a book value of 320,000 rubles. And the original - 840,000 rubles. The monetary valuation of the object corresponds to the time value of the share of this organization.

Accounting policy cash from the sale of shares is recognized as other income, as well as proceeds from sale of other assets, other than for cash products, services and goods. The organization, guided podp.12 claim 2 of article 149 of the Tax Code, the sale of its stake in the scope of VAT.

Reflect purchases and sale of shares in the accounts, calculate the financial result of this operation, as well as the amount of the tax difference.


Activity 3

Administration of the Company "X" has decided to study the market shares of the group companies, and signed a contract with a specialized research company.

Cost of services rendered by the company, including VAT amounted to 4720 rubles., Including VAT - 720 rubles. The organization has its own marketing department, whose responsibilities do not include marketing investments. The study of JSC "X" to abandon the acquisition of organizations included in this group.

In addition, the same specialized organization conducted market research with respect to addressing the production of a new product. The cost of the second type of service according to the contract was 7,080 rubles., Including VAT-1080 rubles.

Install in accordance with PBU 10/99 group expenses, which are generated by these costs reflect in accounts the facts of economic activity, calculate the amount of tax differences.