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Uploaded: 08.09.2010

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Lectures include 56 questions, the volume of 1-2 pages. Made textbooks 2009-2010.

Crib is made of lecture notes, double-sided, measuring 4.5 x 7.5 cm (easily fits into the palm).


Contents

1. The system of regulatory accounting statements in the Russian Federation

2. The main types of enterprise reporting

3. Composition of financial statements

4. The principles of accounting in the Russian Federation

5. The time and procedure for approval and reporting

6. Users of financial statements

7. Requirements to the information disclosed in the financial statements

8. Publicity of financial statements

9. Registration of financial statements in the Russian Federation

10. Qualitative characteristics of accounting financial statements

11. An audit of financial statements

12. Analysis of financial statements

13. Balance sheet - the main form in the reporting system and its role in business management

14. Balance sheet. Classification. Structure. Contents

15. An analysis of the liquidity of the balance sheet

16. The types of balance sheets

17. The structure of the balance sheet

18. Non-current assets

19. Current assets

20. Shareholders' equity of the organization as an object of information in the balance sheet

21. The order reflected in the balance sheet and additional reserve capital. Retained earnings (uncovered loss)

22. The order reflected in the balance sheet and long-term deferred tax liabilities

23. Features of the balance sheet short-term liabilities

24. Features reflected in the balance sheet of property not belonging to the organization

25. Fixed assets as object information of financial statements

26. Preparation for the preparation of financial statements

27. Inventory and its role in improving the quality of financial statements

28. Compilation of the periodic (interim) statements

29. Procedure for formation of indicators of the balance sheet. Relationship sections and articles

30. Compilation of the profit and loss statement (Form №2)

31. Reflection in the profit and loss statement of income and expenses

Ordinary activities

32. Reflected in the income statement as other income and expenses

33. Reflected in the income gains "Deferred tax assets", "Deferred tax liabilities"

34. Reflection in the profit and loss account "Current income tax" Extraordinary income and expenses

35. Reflection in the profit and loss account of the financial result

36. Principles of the profit and loss account

37. Reporting of Changes in Equity (form number 3)

38. The concept and purpose of the statement of cash flows (form №4)

39. Reflected in the statement of cash flows of the current and investment activities

40. Reflected in the statement of cash flows and financial performance of non-cash transactions of the enterprise

41. Features of formation of indicators of the movement of foreign exchange in the statement of cash flows

42. Features shown in the statement of intangible assets and fixed assets (form number 5)

43. Reflection in the annex to the balance sheet of profitable investments in tangible assets and financial investments

44. Status of accounts receivable and accounts payable organizations provide in the form of number 5

45. Section "Expenses from ordinary activities" of the form number 5

46. \u200b\u200bSections "Research and development expenses", "Expenses for development of natural resources" and "State aid" form №5

47. The explanatory note to the balance sheet

48. Consolidated financial statements. General Principles and Requirements

it is made

49. The liquidation balance

50. The concept and development of the consolidated financial statements in the Russian Federation, unlike the consolidated financial statements of the consolidated

51. Features of the content
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