On the basis of Table. 1 asset data (haves
- Sold: 1
Description On the basis of Table. 1 asset data (haves
On the basis of Table. 1 Data on assets (property), capital and liabilities of "Mir" on November 1, 201H perform grouping of objects of accounting in their composition and placement, and the sources of their formation. The results in Table groups present. 2, 3.
Set the influence of the currency of the balance sheet of "Mir" operations in Table. 4. It should be borne in mind that there are four types of changes.
Recent changes in the balance sheet under the influence of economic operations
I Changes (+, -) in assets
II Changes (+, -) in liabilities
III equal-increase (+) the assets and liabilities
IV of equal decrease (-) of assets and liabilities
In column (10) tab. 4 Specify the number of the types of changes listed above. Columns (7) and (9) Table. 4 put down signs (+) and / or (-) depending on the nature of the influence exerted by each business transaction by the amount of balance items. Columns (6) and (8) specify the name of the balance sheet items whose data change as a result of certain business transactions (form of balance is given in Appendix 4.
Make the registration of facts of the current activities of the organization in the Journal of economic operations, summarize them in the accounts. Make a trial balance and financial statements of the form "Balance Sheet" (as of December 31, 201H) and "Profit and Loss" (for 201H of) an example of "Mir".
Of economic activity in December are 201H, at balances accounting formed on December 1, the 201H
The materials of the task made certain assumptions relating to the simplification of the reflection of individual operations. In a number of operations given the amount of ready-made, although in practice they are determined by calculation. All amounts in the control of the conditional.
Initial balances are the same for all variants.
The problem statement is a statement of the accounting policy of "Peace", in which there are options accounting of certain assets and liabilities of the organization. In the process of solving the problem using the existing Plan accounts for financial and economic activities of the organization, which is presented in Annex 1.
The use of sub-accounts in the task requires only the reflection of transactions through the accounts:
1) 01 "Fixed Assets" - to reflect the operations of disposal of fixed assets open sub-accounts:
..01-1 "Fixed assets in operation"
..01-2 "Disposal of fixed assets";
2) 69 "Calculations on social insurance and maintenance" - open sub-accounts:
..69-1-1 "Insurance premiums for compulsory social insurance payable to the Social Insurance Fund of the Russian Federation"
..69-1-2 'Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases "
..69-2-1 "Insurance premiums for compulsory pension insurance to be transferred to the Pension Fund of the Russian Federation"
..69-3-1 "Insurance premiums for compulsory health insurance, paid to the federal fund of obligatory medical insurance"
..69-3-2 "Insurance premiums for compulsory health insurance payable to the territorial compulsory medical insurance funds";
3) 76 "Settlements with various debtors and creditors" - to determine the correct balances from open sub-accounts:
..76-1 "Settlements with various debtors"
..76-2 "Settlements with various creditors";
4) 90 "Sales" - opening a sub-account, recommended the Chart of Accounts to reflect the operations of the financial results of the organization:
..90-2 "Cost of sales"
..90-3 "Value Added Tax"
..90-9 "Profit / loss from sales";
5) 91 "Other income and expenses" - open sub-accounts:
Accounting, analysis and audit, option 1