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Financial statements of BL 96 (3)

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19 pages + Ixelles

Task 1
1. Determine the balance sheet items intended to reflect: the above accounting items.
2. Set the objects of accounting, which are recorded in the balance sheet net assessment.
3. Identify the objects of accounting, which are recorded in the balance sheet is deployed.
4. Set the objects of accounting, which are recorded in the balance sheet, depending on the maturity of liabilities.
5. Create a balance sheet of JSC "X" (form number 1).
Initial data
1. The balance of accounts of accounting data from the General Ledger Company "X"
rub.
Account Name Account Number As of January 1 20HHg. At 31 Decem convent of 20XX
Plant and equipment 01 100 000 120 000
Depreciation 02 40 000 50 000
Intangible assets (patent) April 10 000 10 000
Amortization of intangible assets 05 6000 6400
Materials 10 40 000 45 000
Value added tax on acquired assets 19 4000 5000
Main production 20 30 000 25 000
Finished goods 43 50 000 40 000
Cash 50,500,400
Current accounts 51 10 000 15 000
Currency accounts 52 40 000 20 000
Special bank accounts (deposits) 55 7000 5000
Financial investments 58 17 000 6000
Provisions for impairment of investments in securities 59,400,500
Payments to suppliers and contractors:
- Prepayments D
- For the received items accepted and Public Works of the 60th
14000
20000
6000
25000
Settlements with buyers and customers:
- Advances received K
- For products shipped 62 D
30000
35000
10000
45000
Allowance for doubtful accounts 63 2000 3000
Calculations on short-term borrowings 66 25,000 25,000
Payments on long-term borrowings 67 50,000 50,000
Calculations of Taxes and Levies 68 12 000 16 000
Calculations on social insurance and maintenance 69 15 000 15 000
Calculations with the personnel on payment 70 42,000 42,000
The authorized capital 80 50,000 50,000
Reserve capital 82 10,000 10,000
Additional capital 83 5000 5000
84 Retained earnings 39,100 39,100
Gains and losses 99 - 6400
Ledger Company "X" ...............

Task 2
1. Determine the value of deferred income tax.
2. Write the value of deferred income tax in the transaction log, and in the accounts.
3. Fill out a fragment of the profit and loss statement in the lines 140, 141, 142, 150, 190, 200 in the form below form.
Initial data
Detail of the profit and loss account
Performance Line Number Amount
(Rub.)
Profit (loss) before tax 140
Deferred tax assets 141
Deferred tax liabilities 142
Current income tax expense (current tax loss) 150
Net profit (loss) of the reporting period 190
Reference
Permanent tax liabilities (assets)
200
1. Accounting loss before tax of ZAO "Factor" for the I quarter of 200X was 10 000 rubles. According to tax records tax loss is 3,000 rubles.
Hospitality for the I quarter - 20 000 rub., While for nalo¬gooblozheniya received only 12 000 rubles. The resulting difference in the amount of 8,000 rubles. It is a permanent difference.
Accumulated depreciation of fixed assets according to the accounting so¬stavila 9000 rubles., And according to tax records - 4000 rubles. The amount of 5,000 rubles. recognized deductible temporary difference. Accrued, but not received pro¬tsentny dividend income from equity participation in other organi¬zatsii in the amount of 6,000 rubles., Which is recognized for taxable temporary differences.
2. Business transactions Deferred income tax
№ p / n Document and the contents of the operation Amount rubles.
1 Calculation of accounting.
The amount of accrued contingent income tax on profits
?
2 Calculation of accounting
Accrued amount of permanent tax liability
?
3 Calculation of accounting
Accrued deferred tax asset
?
4 Calculation of accounting
Accrued deferred tax liability
?

Additional information

Activity 3
1. Determine the balance sheet items intended to reflect the accounting items.
2. Set the objects of accounting, which are recorded in the balance sheet buhgal¬terskom net assessment.
3. To determine the amount of additional valuation (devaluation) of fixed assets by their revaluation rezul¬tatam.
4. Define the objects revaluation surplus (markdown), which are recorded in the balance sheet buhgalter¬skom.
5. Record in the log of operations and in the accounts the amount of additional valuation (devaluation) of fixed assets based on their revaluation.
6. Create a balance sheet (form number 1) taking into account the results of the revaluation.
Background 1. The balance of accounts of accounting of JSC "X" according to the General Ledger
rub.
Account Name Account Number As of January 1, the 20XX 31 dekab¬rya of 20XX
Plant and equipment 01 100 000 100 000
Depreciation 02 40 000 51 000
Intangible assets (patent) April 10 000 10 000
Amortization of intangible assets 05 6000 6400
Materials 10 40 000 45 000
Value added tax on acquired assets 19 4000 5000
Main production 20 30 000 25 000
Finished goods 43 50 000 40 000
Cash 50,500,400
Current accounts 51 10 000 15 000
Payments to suppliers and contractors:
- Prepayments
- For the received items accepted works and services 60
14000
20000
6000
25000
Settlements with buyers and customers:
- Advances received
- For products shipped 62
30000
35000
10000
45000
Allowance for doubtful accounts 63 2000 3000
Calculations on short-term borrowings 66 25,000 25,000
Calculations of Taxes and Levies 68 12 000 16 000
Calculations on social insurance and maintenance 69 15 000 15 000
Calculations with the personnel on payment 70 42,000 42,000
The authorized capital 80 50,000 50,000
Reserve capital 82 10,000 10,000
Additional capital 83 4110 4110
84 Retained earnings 37,390 37,390
Gains and losses 99 - (3500)
2. Breakdown of data for individual ledger accounts
rub.
Objects of accounting at 1 January 20XX 31 December 20XX the city
To account 01 "Fixed Assets"
Buildings, structures
Other assets 100 000
30000
70000100000
30000
70000
To account 02 "Depreciation"
Buildings, structures
Other assets 40,000
10000
30 000 51 000
13000
38000
To account 83 "Additional Capital"
Revaluation of fixed assets 4110
4110 4110
4110
3. Statement of the revaluation of fixed assets as of January 1, the 20XX

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