Accounting for Lawyers, the answers to the test OYUI

Responses to test the Open Institute of Law are in a file word.

Answer format: question -> answer options -> marked by the correct answer.

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The questions in the test:

1. What accounting entries reflect the sale of goods for cash?


(A) t ??D-50 K-51 t

(B) m ??D-50 K-76 t

(C) ??D K-50 t-t 90

(D) ??D t-51 K-90 t


2. On the basis of what primary documents and registers recording performed on synthetic account 50 "Cashier"?


(A) ??Pervichnyh documents on receipt and expenditure of money

(B) ??Kassovoy book

(C) ??Otryvnyh sheet cash book and the documents attached thereto

(D) and PKO ??RKO


3. What is the accounting entry Dt 20 KT 51?


(A) ??Oplatu costs of manufacturing products

(B) ??Oplatu supplier invoices for materials received from them

(C) Credit ??Uplatu

(D) ??Uplatu percent of banks


4. On the basis of some primary documents and accounting records made entry on the 51 "P / expense"?


(A) ??Pervichnyh documents on receipt and withdrawal of money from the p / account

(B) accounts ??Spravki

(C) with the enclosed documents ??Vypiski

(D) ??Vypiski of p / account


5. What is the accounting entry Dt 51 KT 62?


(A) ??Oplatu costs of manufacturing products

(B) ??Oplatu for cash

(C) ??Perechislenie customer funds

(D) ??Poluchenie advances from customers


6. On the basis of what documents are filled magazine-order number 7?


(A) ??Vypisok of p / account

(B) ??Otchetov cashier, expense reports, magazine-order number 7 for the last month

(C) and PKO ??RKO and cash book

(D) ??Avansovyh reports


7. On the basis of what documents are filled magazine-order number 1?


(A) ??Otchetov cashier

(B) ??Kassovoy book

(C) ??RKO, PKO

(D) ??Zhurnala registration RKO and FFP


8. Which document are settled by special bank accounts to MF. 55?


(A) ??V magazine-warrant № 5

(B) ??V magazine-warrant number 4

(C) ??V magazine-warrant № 2/1

(D) ??V magazine-warrant № 3


9. For any calculations used letters of credit?


(A) ??S subcontractors and customers

(B) ??S suppliers and contractors

(C) ??S debtors and creditors

(D) ??S buyers and customers


10. On the basis of what documents, withdrawal of petty cash?


(A) documents ??Opravdatelnyh

(B) ??Avansovyh reports and supporting documents

(C) ??Avansovyh reports

(D) payment ??Kvitantsy various needs of the expense report


etc.