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Laboratory work on accounting and analysis is performed independently by students of the 2nd course in accordance with the working curriculum and program of discipline "Accounting and analysis."

Lab includes a sequenced set of accounting procedures in terms of the organization with access to the balance sheet.

In particular, students perform laboratory work on the original data, should:

1. On the basis of the balance sheet of your organization to open accounts.

2. Fill in the log of business transactions, stating the correspondence of accounts on business transactions.

3. Fill the primary accounting documents confirming the 10 business operations, such as:

- Cash order;

- Account cash warrant.

4. Flip the business transactions relevant processes circulation of economic resources: the acquisition of property; production; Sale (25 business operations) on T-bills schemes. Reflection of operations involves the following schemes: for each synthetic account (sub-account) for which there is balance at beginning of period, as well as that was used in the reflection operations on the accounts should open a separate T-shaped circuit. When recording operations should be guided by the rules of registration.

5. Create the back sheet of synthetic accounts.

6. Create a balance sheet at the beginning and end of the reporting period.

7. Provide all the material (including raw data) in printed form in the folder, the folder with transparent top.

All kinds of taxes and rates on them are used in accordance with applicable law.

In drawing up the balance sheet to be filled column "At the beginning of the period" and "at the end of the reporting period."

Examples of design brief information about the organization, forms of accounts, the log of transactions, turnover balance sheet and balance sheet are presented in the annexes 1 to 8.

Brief information on the organization

Name of the company - 000 "Spectrum"

TIN (Taxpayer Identification Number) 7703903110.

PPC (reason code of registration) 770902005.

Name of the IRS tax authority number 14 in Moscow.

BIN (Principal State Registration Number) 1037700022894.

OKPO (Russian Classification of Enterprises and Organizations) 51740323.

Business address: 111123, Moscow, st. Tverskaya, 6.

Phone: (495) 182-14-41.

Organizational and Legal Form: Open Joint Stock Company

(Code OKOPF - 65).

Ownership: private (code for OKFS - 16).

Type of activity: production (code NACE -37.17).

Head of the organization Ivanov SI

Chief Accountant (student data)

Cashier Petrova NL

the original copyright work performance

made-to-order to meet all requirements;

successfully defended.

HIGH SCHOOL - Financial University under the Government of the Russian Federation

the amount of work - page 4 + 7 file format Excel

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