Ministry of higher and secondary special education of the republic of uzbekistan tashkent institute of finance

MINISTRY OF HIGHER AND SECONDARY SPECIAL EDUCATION OF THE REPUBLIC OF UZBEKISTAN

TASHKENT INSTITUTE OF FINANCE

ACCOUNTING

TEST

Course facilitator

Khalilov Sh

Tashkent – 2020

1. 
   Which account is used for "ordinary shares"?
   

1. 
   8330
   
2. 
   8610
   
3. 
   8310
   
4. 
   8320
   

2. 
   Which accounts are consolidated in line “Inventories” of the balance sheet in accordance with NAS 4?
   

1. 
   1000, 2000, 2100, 2800, 2900
   
2. 
   1000, 1100, 1500, 1600, 2800, 2900
   
3. 
   2600, 2700, 2800, 2900.
   
4. 
   1000, 1100, 1500, 1600, 2000, 2100, 2300, 2500, 2600, 2700, 2800, 2900
   

3. 
   If the useful life of an intangible asset is uncertain, what is the useful life of that intangible asset?
   

1. 
   5
   
2. 
   1
   
3. 
   3
   
4. 
   7
   

4. 
   Revenue in the form of dividends from shares…………..
   

1. 
   Revenue from the main activity
   
2. 
   Revenue from financial activity
   
3. 
   Revenue from other activity
   
4. 
   Emission revenue
   

5. 
   In which account is the synthetic account of depreciation of fixed assets recorded?
   

1. 
   0110-0199
   
2. 
   2000-2800
   
3. 
   5010-5210
   
4. 
   9010-9210
   

6. 
   Fuel materials were used for the main production. How to record that transaction.
   

1. 
   Dt 2010 Ct 1030
   
2. 
   Dt 2010 Ct 1510
   
3. 
   Dt 2010 Ct 1110
   
4. 
   Dt 2010 Ct 2310
   

7. 
   What values are used when calculating depreciation of fixed assets?
   

1. 
   Initial value and liquidation value
   
2. 
   Market value
   
3. 
   Current value
   
4. 
   Market and current value
   

8. 
   Which accounts are used to record inventories?
   

1. 
   1000-2900
   
2. 
   2000-2800
   
3. 
   1000-1500
   
4. 
   2300-2510
   

9. 
   The method of calculating the average cost of inventories
   

1. 
   LIFO
   
2. 
   FIFO
   
3. 
   AVECO
   
4. 
   All methods
   

10. 
    Which NAS regulates the cost of inventories?
    

1. 
   NAS 5
   
2. 
   NAS 1
   
3. 
   NAS 4
   
4. 
   NAS 9
   

11. 
    In which accounts are long-term financial investments reflected?
    

1. 
   0700
   
2. 
   0900
   
3. 
   0600
   
4. 
   0800
   

12. 
    Which method is not allowed to use?
    

1. 
   FIFO
   
2. 
   LIFO
   
3. 
   AVECO
   
4. 
   LIFO and FIFO
   

13. 
    Products have been shipped to customers.
    

1. 
   Dt 2810 Ct 9110
   
2. 
   Dt 9110 Ct 2810
   
3. 
   Dt 6010 Ct 2810
   
4. 
   Dt 2810 Ct 6010
   

14. 
    The finished product was sold to customers in cash.
    

1. 
   Dt 4010 Ct 2810
   
2. 
   Dt 4010 Ct 9110
   
3. 
   Dt 9010 Ct 4010
   
4. 
   Dt 5010 Ct 9010
   

15. 
    Raw materials have been transferred to the main production.
    

1. 
   Dt 1010 Ct 2310
   
2. 
   Dt 1010 Ct 2010
   
3. 
   Dt 2010 Ct 1010
   
4. 
   Dt 2310 Ct 1010