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Bookkeeping. Tests with answers RIU (23 jobs)
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Task 1.
Question 1. What is the first account (give the most complete answer)?
1. notches on labels;
2. notch;
3. knots on the ropes;
4. The balance sheet records on papyrus;
5. notches on labels, notch, knots on the ropes.
Question 2: Who is the founder of accounting as a science?
1. Karl Marx;
2. Bill Gates;
3. Luigi Pacioli;
4. Archimedes;
5. Adam Smith.
Question 3. What is the aim of reforming the accounting system in Russia?
1. bringing the national accounting system in line with the requirements of the market economy and international financial reporting standards;
2. The formation of accounting and reporting standards that provide useful information for users, primarily investors;
3. ordering system for collecting, recording and summarizing information about the assets and liabilities of the organization and their movement;
4. The reduction of the national accounting system in line with the requirements of the market economy and international financial reporting standards; formation of accounting and reporting standards that provide useful information to users, primarily investors; streamlining the system for collecting, recording and summarizing information on assets and liabilities of the organization and their movement;
5. formation of accounting and reporting standards that provide useful information for users, primarily investors; streamlining the system for collecting, recording and summarizing information on assets and liabilities of the organization and their movement.
Question 4. Who in Russia were the first attempts of creating audit institution?
1. Catherine II;
2. Boris Yeltsin;
3. Vladimir Putin;
4. Peter the Great;
5. Anna Ivanovna.
Question 5: In what year was organized the first audit firm in Russia "Inaudit"?
1. 1985 .;
Additional information
2. 1987 .;
3. 1991 .;
4. 1993 .;
5. 2001
Task 2.
Question 1. What is Latin meaning of the word "auditor"?
1. inspection;
2. inspecting;
3. taking into account;
4. in listening;
5. judging.
Question 2. How many groups of regulations govern in accordance with international practice, the work of an auditor?
1. two;
2. Three;
3. Four;
4. five;
5. undefined.
Question 3. What is the audit, which is conducted by request of the interested party: founder of the parent company and so on.?
1. compulsory;
2. International;
3. internal;
4. Outer;
5. initiative.
Question 4: What kind of liability provided by the current rules of the unqualified audit for the audit?
1. moral responsibility;
2. liability;
3. moral and material responsibility;
4. The liability of;
5. The moral, financial, property liability.
Question 5. What is the ordered system of collecting, recording and summarizing information on assets and liabilities of the organization and their movement?
1. Accounting,
2. The financial account,
3. Managerial Accounting,
4. government regulation,
5. special education.
Task 3.
Question 1. What is the type of accounting that focuses on the financial statements of the organization external to the company's needs?
1. managerial accounting;
2. Financial Accounting;
3. Accounting;
4. automated accounting;
5. International accounting.
Question 2. What is the type of accounting, providing a guiding element of the information needed for decision-making and good governance?
1. managerial accounting;
2. Financial Accounting; ......................
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