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600 Rub.

Objective 1

On the personal account of OAO "Spectrum" in the Bank "Revival" for the period from 01.11.s. till 31.12.s. was committed by the following:

Personal account number 40702810800000007007

Posting Date Transaction type Document number BIC Correspondent Account Debit Credit

08.11. p. of 01 014 044579000 40 40404810800061010001 000-00

24.11. p. of 08 3 044583286 10 30101810600000000286 000-00

03.12. p. of 02 12 044583420 54 40701810000000000008 000-00

07.12. p. of 06 4 044517116 30101810300000000116 40 000-00

15.12. p. of 03 10016 044525347 10 20202810400000031001 000-00

21.12. p. September 1619 was 044,525,347 47426810500000000005 1 000-00

27.12. p. of 01 133 044583286 15 30101810600000000286 000-00

1. Determine the nature contained in the annex customer's personal account by its number.

2. Transcribe records in the personal current account of "Spectrum".

3. What documents are attached to the statement of the customer's personal account of "spectrum"?

Task 2

The promissory note in the amount of 30 thousand. Rub., Issued May 14, maturing

November 20 the same year was taken into account in the bank on October 10 at a discount rate

16% per annum. On the face value of the bill provided for charging simple interest at an interest rate of 12% per annum, based on the exact percentage and the exact number of days. Leap year.

1. What is the bank for the operation of discounting bills?

2. Define a discount (discount rate).

3. Determine the amount of discounted bills.

Objective 3

Bank of Russia 14.03. this year Lombard loan was granted to a commercial bank for a period of 10 days at 10% per annum in the amount of 720 million. rubles. The maturity date of the loan 24.03. this year In fact, the loan was repaid 27.03. this year The penalty amounts to 0.3% for each day of delayed payment.

Calculate the amount of fines the Bank of Russia and the accrued amount of the debt of the commercial bank.

Task 4

The average term of the turnover of funds in the calculation of the buyer 16 days. The average interest rate on loans is 25%. Supplier submitted invoices in the amount of 300 thousand. Rub.

1. Explain the mechanism of factoring transactions.

2. Determine the rate and amount of fees for factoring.

Objective 5

Analyze the impact of changes in average separation cost of fixed and current assets to changes in the profitability of all assets. Background for factor analysis is given in the following table:

Index Previous year Reference year

Net Profit, ths. Rub. 9600 8500

The average annual cost of non-current assets

thous. rub. 5400 60,800

The average annual value of current assets,

thous. rub. 34 600 31 700

Task 6

The company produces two products - X and Y, each of which should pass into the production process by processing and packaging departments. In respect of those departments have the following information:

Product X is produced in an amount of 30 thousand. Units. And Y - 25 thousand. Units.

Calculate the rate of allocating overhead costs for the X and Y for each cost center, if in the first case, the basis for their allocation are labor costs, and the second - the cost of packaging materials.

Target 7

From information on costing the company implies that the direct cost of producing a single product is 10 thousand. Rub. on product. Fixed costs are expected in the amount of 100 thousand. Rub.

Using the calculation method with full allocation of costs, prepare profit and loss statements for the enterprise, if the expected production was planned at the level of 50 thousand. Product, but the actual amount was smaller, amounting to 40 thousand. Products. Commodity stocks at the beginning of the reporting period was absent. It sold only 27 thousand. Products. The offer price was 16 thousand. Rub. for the product. Use the following table:

Description Meaning article (mln. Rub.)

1. Sales

2. Production costs, including

direct costs

fixed costs

3. The pre-defined profit (loss)

4. Stocks at end of period

5. Cost of sales

6. Incomplete overhead allocation

7. Net income (loss)

Target 8

The company produces and sells one type of product. During the last period of the company's revenue amounted to 1 800 000 rubles., At a price of 90 rubles. per unit. products. This variable costs amounted to 900,000 rubles. And the constant 400,000 rubles.

Calculate the breakeven point in units. products. Explain the value of the index.

Target 9

Make a balance sheet on the basis of the following conditions:

• revenues is 3 000 thousand. Rub .;

• turnover ratio of tangible current assets equal to 10;

• reserves amount to 25% of working capital;

• coverage ratio is equal to 2;

• total capital turnover ratio is equal to 1;

• ratio of debt and equity is 0.5.

Target 10

The share capital of the company consists of 1000 ordinary shares with par value of 27 thousand. Rub. The net profit for the year amounted to 250 thousand. Rub. The development of the company needs to invest 190 thousand. Rub.

Determine according to the different methods of payment of dividends:

• the amount of profit allocated for dividend for the year;

• the amount of dividends per share;

• share of net profit allocated to dividends;

• the need for external financing.

Analyze the impact of changes in average separation cost of fixed and current assets to changes in the profitability of all assets. Background for factor analysis is given in the following table:

Index Previous year Reference year

Net Profit, ths. Rub. 9600 8500

The average annual cost of non-current assets

thous. rub. 5400 60,800

The average annual value of current assets,

thous. rub. 34 600 31 700

Task 6

The company produces two products - X and Y, each of which should pass into the production process by processing and packaging departments. In respect of those departments have the following information:

Product X is produced in an amount of 30 thousand. Units. And Y - 25 thousand. Units.

Calculate the rate of allocating overhead costs for the X and Y for each cost center, if in the first case, the basis for their allocation are labor costs, and the second - the cost of packaging materials.

Target 7

From information on costing the company implies that the direct cost of producing a single product is 10 thousand. Rub. on product. Fixed costs are expected in the amount of 100 thousand. Rub.

Using the calculation method with full allocation of costs, prepare profit and loss statements for the enterprise, if the expected production was planned at the level of 50 thousand. Product, but the actual amount was smaller, amounting to 40 thousand. Products. Commodity stocks at the beginning of the reporting period was absent. It sold only 27 thousand. Products. The offer price was 16 thousand. Rub. for the product. Use the following table:

Description Meaning article (mln. Rub.)

1. Sales

2. Production costs, including

direct costs

fixed costs

3. The pre-defined profit (loss)

4. Stocks at end of period

5. Cost of sales

6. Incomplete overhead allocation

7. Net income (loss)

Target 8

The company produces and sells one type of product. During the last period of the company's revenue amounted to 1 800 000 rubles., At a price of 90 rubles. per unit. products. This variable costs amounted to 900,000 rubles. And the constant 400,000 rubles.

Calculate the breakeven point in units. products. Explain the value of the index.

Target 9

Make a balance sheet on the basis of the following conditions:

• revenues is 3 000 thousand. Rub .;

• turnover ratio of tangible current assets equal to 10;

• reserves amount to 25% of working capital;

• coverage ratio is equal to 2;

• total capital turnover ratio is equal to 1;

• ratio of debt and equity is 0.5.

Target 10

The share capital of the company consists of 1000 ordinary shares with par value of 27 thousand. Rub. The net profit for the year amounted to 250 thousand. Rub. The development of the company needs to invest 190 thousand. Rub.

Determine according to the different methods of payment of dividends:

• the amount of profit allocated for dividend for the year;

• the amount of dividends per share;

• share of net profit allocated to dividends;

• the need for external financing.

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