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Uploaded: 09.09.2010

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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).


1. The concept of the financial statements as a source of information

in the activities of economic entities in the market


2. The accounting and statistical financial statements

3. summarize and segmental financial statements

4. The internal and external financial reporting

5. Consolidated and Consolidated Financial Statements

6. Forms of financial statements

7. The system of regulatory accounting and reporting RUSSIA

8. IFRSs and EU directives - the most important international regulations governing financial statements

9. Qualitative characteristics of reporting forms

10. Russia's transition to international accounting standards and financial reporting

11. The subject, object, purpose and objectives of financial statement analysis

12. Information, organizational, methodological support. Members analytical information

13. The methods, techniques of financial statement analysis. Forms summarizing the results of the analysis

14. Analysis of the composition and structure of the balance sheet assets and property assessment organizations

15. Analysis of the composition and structure of the equity and debt

16. Assessment of the dynamics of the debt and equity, and the reasons for its change

17. Analysis of the formation of the net assets and their role in assessing the financial stability of the organization

18. Analysis of the composition, structure and dynamics of current (current) assets

19. Analysis of receivables and payables, including overdue and doubtful

20. Evaluation of the ratio of payables and receivables

21. Factor analysis of the turnover of circulating assets as a tool to accelerate its research directions

22. Analysis and evaluation of the liquidity of the balance sheet of the organization (its assets). Grouping of assets and liabilities

23. An analysis of the solvency and liquidity of current assets,

evaluation of their dynamics and relationships

24. The system of indicators (quantitative and qualitative) assessment of the financial stability of the organization

25. Revenues from sales

26. Production and total cost of goods, products, works and services

27. Gross margin (gross profit)

28. Profit (loss) on sales

29. Financial Results

30. Revenues, expenses and financial results

31. Value Added Tax (VAT)

32. Excise

33. Tax on profit organizations (NGOs)

34. Property Tax

35. Income tax on individuals

36. The unified social tax (UST)

37. The unified tax on imputed income (UTII)

38. Accounting for the finished product and its implementation

39. Definition, assessment and classification of long-term investments

40. The accounting for investments

41. Capital and its forms in accounting

42. Accounting for farm payments

43. Consideration of the authorized (share) capital

44. Formation and the account of the additional capital

45. Formation and capital reserve account

46. \u200b\u200bInvestments. The classification of financial investments

47. Accounting for financial investments. Securities equity and debt type

48. Accounting for long-term and short-term loans

49. Accounting for loans

50. Accounting for targeted funding

51. The role of reporting in financial accounting

52. Financial Reporting in Financial Accounting

53. Accounting of imprest

54. The reflection of the accounts of the formation of financial results

55. Accounting for the settlement of bills with

56. Accounting for the settlement with the founders and shareholders

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