Theory of Accounting, option 1 (INEP)

The objective and guidelines for its implementation


Data for the task are shown in the example of the conventional organization of "Vympel". The amounts specified in the task, and given conditional ten embodiments. The student performs the task of its numerical embodiment. Sequence of tasks:

• Create a log of business transactions, LLC "Vympel" in the past month on the basis of a list of transactions (shown below), indicating the journal entries on the accounts and the amounts calculated in the journal up in the past month;

• To open an account; recorded in their opening balances from the data; make the posting of transactions per month according to the transaction log; count for the month turnover of accounts and withdraw balances at the end of the month;

• Fill the turnover sheet data turnovers on the accounts for the month and balances at the beginning and end of the month; count in the turnover balance sheet totals; receive three pairs of equal outcomes; compare the total amount of transaction log for the month of the final amount of turnover on the accounts of working in balance;

• Create a balance in the form №1, filling it with the data from the trial balance.

Form: log of transactions, accounts, trial balance and balance of the form №1 see "Topics and assignments for practical training."