Test for knowledge of the wage site. Questions for certification of accountants of the payroll group. Fixed asset accounting

Answers to tests for organization budgets

1. Classification of operations of the general government sector (hereinafter KOSGU) is used:

Option 2: for conducting budgetary (accounting) accounting, drawing up budgetary (accounting) and other financial statements

2. What bits of the code for the classification of budget revenues, budget expenditures, sources of financing budget deficits is used state-financed organization when forming the first 17 digits of the account of the working chart of accounts:
Option 1: from 4 to 20 digit

3. What categories represent the indicator "Type of expenses" in the classification of budget expenditures:
Option 3: from 18 to 20 digit

4. Which articles (sub-articles) of KOSGU correspond to the following type of expenditures of the classification of budget expenditures: 119 - Contributions for compulsory social insurance for payments for wages of employees and other payments to employees of institutions:
Option 2: 213, 262

5. What are the deadlines for keeping quarterly budget statements?
Option 2: 5 years

6. The account number of the Chart of Accounts (Working Chart of Accounts) consists of:
Option 1: 26 bit

7. Under which article KOSGU should reflect the income of state (municipal) institutions from subsidies for financial support of their fulfillment of the state (municipal) task.
Option 2: 130 "Income from the provision of paid services"

8. To what type of expenditure classification of budget expenditures should be attributed services for cleaning snow from the territory of a budgetary institution?

Option 1: 244 "Other procurement of goods, works and services to meet state (municipal) needs"

9. What item of KOSGU includes the costs of reimbursing employees (employees) of expenses related to business trips in terms of renting living quarters?
Option 2: 212 "Other payments"

10. What record is made for the purchase of inventories
Option 2: D-t 0.105.00.340

11. How to reflect in the accounting of a state institution the registration of a subscription to a magazine for the first half of the year? Prepayment was made in the amount of 100%.

Option 3: Dt 1 206 26 560 Kt 1 304 05 226
Dt 1 401 20 226 Kt 1 302 26 730
Dt 1 302 26 830 Kt 1 206 26 660

12. In January 2016, a budgetary institution acquired and accepted for accounting with commissioning a laptop worth 63,720 rubles. What amount depreciation charges for the purposes of taxation on income tax will be in February:
Option 2: 0 RUB

13. How to reflect in accounting autonomous institution payroll to an employee from two sources financial security: salary at the expense of a subsidy for the performance of a state task, an incentive bonus provided for by a collective agreement, the accrual and payment of which are made at the expense of funds from income-generating activities?
Option 2: Dt 4 109 60 211 Kt 4 302 11 000
Dt 2 109 80 211 Kt 2 302 11 000

14. What are the digits of the account number of the Chart of Accounts (Working Chart of Accounts) form the account code accounting.

Option 1: 18 - 26

15. Are budgetary institutions payers of VAT?
Option 1: Budgetary institutions are VAT payers.

16. Writing off overhead costs to cost price finished products (works, services)

Option 1: Dt 0 109 60 000 Kt 0 109 70 000

17. The types of budgetary institutions do not include:
Option 3: Municipal institution.

18. Is property subject to depreciation for tax purposes? budgetary organizations?
Option 3: The property of budgetary organizations will not be depreciated, with the exception of property acquired in connection with entrepreneurial activities and used to carry out such activities.

19. Is the object of taxation recognized as movable property, which was registered as fixed assets from January 1, 2013?
Option 2: No, not recognized, except for objects movable propertyregistered as a result of reorganization or liquidation legal entities, and in the case of transfer, including acquisition, of property between related parties

20. Are budget organizations required to submit tax authority at the location of the organization, annual accounting (financial) statements:
Option 3: Answer 1 and 2 are correct

21. Is the budgetary organization entitled to apply the simplified taxation system?
Option 2: Budget organizations are not entitled to apply the simplified taxation system.

22. The types of state, municipal institutions are:
Option 3: autonomous, budgetary and state

23. Does a budgetary institution have the right to refuse to fulfill a state (municipal) task:
Option 2: no

24. Annual financial statements a state-owned company is subject to:
Option 1: statutory audit

25. Who sets up the control and accounting body of the municipality:
Option 1: representative body of the municipality

26. Confirmation of data tax accounting are:
Option 3: primary accounting documents (including an accountant's certificate); analytical tax registers; calculation of the tax base.

27. Fixed assets fully acquired through budgetary subsidies and investments:
Option 1: Are not subject to depreciation in tax accounting;

28. Transfer of objects of fixed assets to authorized capital organizations:
Option 2: Not subject to VAT

29. Fixed assets in tax accounting are property with a term useful use more than 12 months and an initial cost of more than:
Option 3: 100,000 rubles

30. The tax period for VAT for budgetary organizations is:
Option 1: Quarter

I bring to your attention a small professional test for a payroll accountant ( test for a payroll accountant, tests for professional accountants). The technique is performed in Excel format, therefore, some displacement of numbers and signs in this presentation is possible. It is good to use this test in the initial selection for additional professional diagnostics of candidates and during certification in order to advance ... or reduce staff. Success in development and training!

Alexander Krymov Case for customer focus (for assessing sales managers) Case for assessing the customer focus of sales managers for virtually any B2B and B2C products, both personal and telephone sales. For example, household appliances, industrial equipment, materials and others. Suitable for assessing candidates ... 11210 17 9 October 17, 2017, 20:40 Dmitry Dimitriev Group game "Tour" to assess the skill of identifying needs I first used this game in the late 90s, having learned about it from other coaches. The author's name is unknown to me. The game allows you to develop or evaluate your needs identification skills. Works great both with sellers and with managers or specialists ... 3007 15 12 March 10, 2015, 10:04 Alexander Krymov I have been using a simple case for evaluating any specialists. Working title: "Competition Commission of Candidates".

Test with answers on the topic of labor accounting and its payment

Tyzh-accountant: your profession through the eyes of the director and those around you. You read statistics, watch or listen to the media and rejoice for those who have an increase ... You cannot argue with statistics: the incomes of Russians are growing, the number of beggars is decreasing. It's only the beginning! Of course, it was reflected, the salary was reduced by 30%! Did the increase in the minimum wage from May 1 affect the size of salaries in your company? the salary has not been increased and will not be. It would be better if the prices were kept. The increase in the minimum wage from May 1 affected the amount of salaries in your company? IF PUTIN RAISES THE PENSION AGE, EVERYONE WILL BE DAMNED The Russians vote against raising the retirement age On paper, everything is smooth, but on the table it’s not sweet, when they’re picking up money?

Accounting test on payroll accounting

For whom the pension does not shine before 70 years Anonymous, you wrote: what kind of nonsense? living wage??? " where should this person live with a pro ... You can't argue with statistics: the incomes of Russians are growing, the number of beggars is decreasing. It's only the beginning! DEAR HOW CAN YOU BELIEVE BEFORE THIS TIME GDP, ...
Who does not have a pension before 70 years? Interestingly, at least one fool was registered? How self-employed people should register And why complain about their fate? It won't make it any easier. These nasty people have studied very well ... For those who do not receive a pension before 70 years old, I have a book and a bunch of cards. Sberbank forgets to indicate that the book continues to accrue ...
Savings books are a thing of the past Savings books cannot be canceled. Now they read so little. Passbooks are a thing of the past. I sleep at night.

Test your knowledge of payroll!

Chelyabinsk will soon work without banks at all… .now they will be needed… Starting from June 1, if you are suspected of anything, the bank will not only not give money, but also will not credit. The basis of pricing is the price of gasoline. For the period from 2012 to May 2018, its growth was ... You cannot argue with statistics: the incomes of Russians are growing, the number of beggars is decreasing.
It's only the beginning! Shchaz! Forest, forest! He called himself an accountant - fill in 3-NDFL for employees In short, small and self-employed want to collapse. There will be only their networks in everything. Will online cash registers kill small and medium trade businesses in Russia? They want to stigmatize everything and it costs money! Will online cash registers ruin small and medium-sized trading businesses in Russia? Thank you! You are the best as always! Deduction for online cash desk: new details from tax authorities Anonymous, you wrote: Yes, the chief accountant, according to the employer, should know perfectly accountants ...

Test. personnel accounting and payroll accounting

The duration of the annual paid leave for the worker is established: 1) 26 calendar days 2) 28 calendar days 3) 30 calendar days 12. The tax deduction for the third child is: 1) 3000 rubles 2) 1400 rubles 3) 800 rubles. 13. How much is the maternity allowance paid? 1) 100% 2) 80% 3) 50% 14.
Who is the payer of income tax individuals - personal income tax 1) employee, the accrued tax reduces wages. 2) the company, the accrued tax can be attributed to the cost of production. 3) Fund social insurance 15. What is the amount of personal income tax that will be withheld from an employee with three children in the month of January if the amount of accrued salary is 5000 rubles? 1) 7542) 6503) 5984) 0 16.

Salary test for accountant and personnel officer

The third - changes in the asset and in the liabilities of the balance in the direction of increase. Fourth - changes in the assets and liabilities of the balance in the direction of decrease. 6 What is the amount of personal income tax that will be withheld from an employee with three children in January if the amount of the accrued salary is 5,000 rubles? 754 RUB 650 RUB 598 r 364 RUB 0 RUB 7 Who is the payer of personal income tax - personal income tax? employee, the accrued tax reduces wages. enterprise, the accrued tax can be attributed to the cost of production. Social Insurance Fund 8 Who is the payer of insurance contributions to the Pension Fund, made from the amounts of the accrued salaries of the main employees of the enterprise? employee accrued insurance premiums reduce wages.

the company, the accrued insurance premiums can be charged to the cost of production.

Quiz: what has changed for an accountant in 2018?

Attention

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Test for payroll accountants

What accounting entries correspond to the operation "Accrued temporary disability benefit (sick leave)"? Dt 50 "Cashier" Kt 70 "Calc. for wages "Дт 70" Calc. for wages "Kt 50" Cashier "Dt 70" Calc. for wages "CT 69.1" Social insurance "Дт 69.1" Social insurance "CT 70" Cal. on wages "4 What accounting entries correspond to the operation" Payment of sick leave from the cash desk of the enterprise "? Dt 50 "Cashier" Kt 70 "Calc. for wages "Дт 70" Calc. for wages "Kt 50" Cashier "Dt 70" Calc. for wages "Кт 69.1" Social insurance "Дт 69.1" Social insurance "Кт 70" Cal. on remuneration "5 What type of business transaction" Issued from the cash desk wages to employees of the organization "? The first is a change only in the asset balance. The second is a change only in the liabilities of the balance.

Career

Who does not get a pension before 70 years? Why not help? Or teach? Where does so much anger come from? He called himself an accountant - fill in 3-NDFL for employees not too long, you live for money stolen from the people creature You can't argue with statistics: the incomes of Russians are growing, the number of beggars is decreasing. It's only the beginning! It is a pity that other banks do not issue savings books, they are more transparent for income and expenditure ...

Raising the minimum wage \u003d raising wages? Didn't manage to write my name - VICTOR. KRASNODAR You can't argue with statistics: the incomes of Russians are growing, the number of beggars is decreasing. It's only the beginning! How familiar. With any question to you.

I remembered working as an accountant in a company dealing with ...
D) column in the 5th (E) and assign it: 222 333 333 222 444 555 555 333 666 666 777 444 888 777 999 1110 1110 1443 1221 1776 THANKS! Write to an expert! Comments0 Like0 Bookmark 1 Views 16671 Want to participate in the discussion? Please register. Add caseAll cases Other materials in the HR club Articles 1113 Questions and answers 329 Curricula 1236 School of applicants 208 Tests and cases for assessment 184 Document templates 77 Recommended materials 98 Events 231 Help with the search! POPULAR MATERIALS February 6, 2015, 08:16 Irina Vladimirovna Test for hiring a sales manager, assessment of analytical skills Leo Tolstoy's problem for a parish school has a long history, and if you look at its various solutions on the Internet, you get an excellent anecdote)) I am her I use it when interviewing candidates for leadership positions, to assess managers for ...

Payroll Accountant Tests 2018 with Answers

Double entry is a method of: Grouping accounting objects Generalizing accounting data Reflection of business transactions 2. Tax deduction for children to single parents, widows (widowers), guardians or trustees is provided in the amount of: 1,000 rubles. RUB 2,000 1 200 RUR 3. When calculating the average earnings, quarterly bonuses are taken into account: For the entire calculation period in its monthly part for each period In full, in the month in which the quarterly bonus was accrued Not taken into account when calculating the average earnings 4.

The standard tax deduction per employee is provided at his request by the tax agent until the month in which his income, calculated on an accrual basis from the beginning of the tax period, exceeded: 20,000 rubles. 40 000 rub. 60 000 rub. 5. An accounting entry is made for the amount of the deposited wages: Debit 51 Credit 76 Debit 70 Credit 76 Debit 76 Credit 50 6.

Important

Indicate the correct terms of the agreement: The agreement with LLC "Buttercup" was concluded on 01.05.09. valid until 12/01/09 in the amount of 1000 rubles. (including VAT 152.54). Payment from JSC "Buttercup" is made from 01.03.2009. The agreement with LLC "Buttercup" was concluded on 01.05.09. valid until 12/01/09 in the amount of 1000 rubles. (including VAT 1520.54). Payment from LLC "Buttercup" is made from 01.05.2009. The contract with LLC "Buttercup" was concluded on 01.05.09.

VAT 152.54). Payment from LLC "Buttercup" is made from 01.05.2009 7. We received money from the current account to pay wages. What entries should be used to reflect this operation: Debit 70 Credit 51 Debit 70 Credit 50 Debit 50 Credit 51 2.

Ability to work with %%, calculations and Excel: 1. The student read 138 pages, which is 23% of the number of all pages in the book. How many pages are in the book? 620 p. 580 p. 600 p. 2.

Case: When does the company have to pay sick leave for a resigned employee?
The following are clarifying questions that the applicant must ask, and the correct answers to them:

Question: Sick leave open within 30 calendar days of dismissal?
Answer: Yes.

Question: Has it been more than 6 months from the moment of recovery until the day when the employee applied for benefits to his former employer?
Answer: No.

Question: For what reason was a sick leave issued to an employee?
Correct answer: Employee illness or injury.

Question: In this case, the minimum insurance experience of the employee should be?
Answer: 6 months or more.

Key to solving the case:
The allowance must be calculated based on the employee's average earnings. At the same time, you need to pay only 60% of the average earnings. But no more than 17 250 rubles. per month.

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The final task on the topic "Accounting for labor and wages."

Question 1. How the work is paid on holidays?

1. At a rate of at least.

2. Not less than double the size.

3. Not less than one and a half size.

4. Not paid.

5. There is no right answer

Question 2. Labor Code RF provides for the preservation of the place of work and average earnings:

1. When an employee performs state or public duties during working hours.

2. During his stay in medical institution on examination - for employees who are obliged to undergo such an examination.

3 . For donors - on the day of examination and on the day of blood donation.

4. All of the above.

Question 3. What is the duration of the annual leave as defined by the Labor Code?

1. 14 calendar days.

2. 24 calendar days.

3. 28 calendar days.

4. 24 working days.

5.26 working days.

Question 4. On which account is the synthetic accounting of settlements with personnel for wages?

1. 68.

2. 69.

3. 70.

4. 71.

5. 73.

Question 5. Is the temporary disability benefit taxed at a rate of 13%?

1. Assessed.

2. Not taxable.

3. Partially taxed.

4. Taxed upon expiration of a certain period.

5. Not the right decision.

Question 6. Is the temporary disability benefit subject to a unified social tax?

1. Assessed.

2. Not taxable.

3. Partially taxed

4. Assessed at the end of the year.

Question 7. What is the basis for withholding alimony?

1. Employee statement.

2. Executive orders.

3. Summons from the court.

4. House management agenda.

5. 1.2 are true.

Question 8. Advance payment and wages are issued from the cash desk during:

1. Seven days.

2. Five days.

3. Three days.

4. Ten days.

5. Four days.

Question 9. What documents are submitted to the bank to receive cash money for the issuance of wages to employees of the organization?

1. Money check.

2. Payment order for transferring tax payments from accrued wages to the budget.

3. Payment order for transfer to the Pension Fund.

4. Payment order for transfer to the social insurance fund and the compulsory health insurance fund.

5. All of the above.

Question 10. What does the posting of Debit 20 Credit 70 mean?

1. Accrued wages to the personnel of the main production.

2. Accrued wages for auxiliary production personnel.

3. Accrued wages for administrative and economic personnel.

4. Dividends accrued.

5. Allowance for temporary disability leaves has been calculated.

Question 11. What does the posting of Debit 70 Credit 68 mean?

1. Withheld from wages for admitted marriage.

2. Personal income tax withheld.

4. Amounts were withheld for the damage caused to the organization.

5. Loans for the construction of garden houses were withheld.

Question 12. What posting is the transaction for the payment of deposited wages.

1. Debit 70 Credit 50.

2. Debit 70 Credit 51.

3. Debit 70 Credit 76-4.

4. Debit 50 Credit 70.

5. Debit 76-4 Credit 50.

Question 13. What account is used to record the relationship of the organization for settlements with the budget?

1. Score 69.

2. Account 68.

3. Account71.

4. Score 73.

5. Score 70.

Question 14. Overtime should not exceed for each employee:

1. Two hours for 2 consecutive days.

2. Four hours for 2 consecutive days.

3. Four hours for 2 consecutive days and 120 hours a year.

4.120 hours a year.

5. There is no right answer.

Question 15. What accounting entry reflects the transaction “Cash received from the current account to pay wages”?

1. Debit 70 Credit 51.

2. Debit 70 Credit 50.

3. Debit 50 Credit 51.

4. Debit 51 Credit 70.

5. Debit 50 Credit 70.

Question 16. How many years are the unclaimed deposited wages kept on the company's current account?

1. For five years.

2. During two years.

3. For three years.

4. Within 10 years.

5. The storage period is unlimited.

Question 17. The following are entered in the payroll:

1. Only the amount of wages to be issued.

2. Accrued wages only.

3. The amount of accrued wages, the amount of deduction and the amount to be issued.

4. The amount of accrued wages and the amount of deduction.

5. There is no right answer.

Question 18. What size tax deduction for a child under 18?

1.500 rubles.

2.400 rubles.

3.300 rubles.

4.100 rubles.

5.100 rubles.

Question 19. What are social deductions?

1. The amount of income transferred by an individual to charity.

2. The amounts paid by the taxpayer in tax period for their studies in educational institutions.

3. Amounts paid by a taxpayer - a parent for the education of their children under the age of 24 in full-time education in educational institutions.

4. Amounts paid for treatment services provided by an individual.

5. All of the above.

Question 20. What is the established tax rate for personal income (salary)?

1. 12%.

2. 13%.

3. 10%.

4. 15%.

5. 35%.

Question 21. What does the posting of Debit 70 Credit 73 mean?

1. The amounts of payments for goods sold on credit were withheld.

2. Recovered from the employee in compensation for material damage.

3. The amounts were withheld under the writ of execution.

4. Tax withheld from wages.

5. Correct 1, 2.

Question 22. What is the working hours at night:

1.From 22.00 to 5.00

2.From 21.00 to 5.00

3.From 22.00 to 6.00

Answers to the final task on the topic "Accounting for labor and wages."

1 - 2

2 - 4

3 - 3

4 - 3

5 - 1

6 - 1

7 - 5

8 - 3

9 - 5

10 - 1

11 - 2

12 - 5

13 - 2

14 - 3

15 - 3

16 - 3

17 - 3

18 - 4

19 - 5

20 - 2

21 - 5