Test Bookkeeping - MEI

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Test Bookkeeping - MEI

Problem number 1
Terms: What were the first accounts (give the most complete answer)?
Learner Response: nick on labels;
notch;
knots on the ropes;
balance records on papyrus;
nick on labels, notch, knots on the ropes.

Problem number 2
Conditions: What are the main aspects of the accounting profession you can name?
Problem number 3
Terms: What is the aim of reforming the accounting system in Russia?
Learner Response: bringing the national accounting system in line with the requirements of the market economy and international financial reporting standards;
formation of accounting and reporting standards that provide useful information to users, primarily investors;
streamlining the system for collecting, recording and summarizing information on assets and liabilities of the organization and their movement;
bringing the national accounting system in line with the requirements of the market economy and international financial reporting standards; formation of accounting and reporting standards that provide useful information to users, primarily investors; streamlining the system for collecting, recording and summarizing information on assets and liabilities of the organization and their movement;
formation of accounting and reporting standards that provide useful information to users, primarily investors; streamlining the system for collecting, recording and summarizing information on assets and liabilities of the organization and their movement.

Problem number 4
Terms: Who in Russia were the first attempts of creating audit institution?
Answer Student: Catherine II;
Boris Yeltsin;
Vladimir Putin;
Peter the Great;
Anna Ivanovna.

Problem number 5
Conditions: In what year was the first organized by the audit firm in Russia "Inaudit"?
Answer student: 1985 .;
1987 .;
1991 .;
1993 .;
2001

Problem number 6
Terms: What is Latin meaning of the word "auditor"?
Learner Response: Check;
inspecting;
taken into account;
in listening;
judging.

Objective number 7
Terms: How many groups of regulations govern in accordance with international practice, the work of an auditor?
Answer student: two;
three;
four;
five;
not determined.

Task number 8
Terms: How is the audit, which is conducted by request of the interested party: founder of the parent company and so on.?
Learner Response: mandatory;
International;
Internal;
appearance;
initiative.

Objective number 9
Terms: What kind of liability provided by the current rules of the unqualified audit for the audit?
Answer student moral responsibility;
liability;
moral and material responsibility;
property liability;
moral, financial, property liability.

Problem number 10
Terms: What is the ordered system of collecting, recording and summarizing information on assets and liabilities of the organization and their movement?
Learner Response: accounting;
financial Accounting;
management accounting;
government regulation;
special education.

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