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5 questions on this topic: pick an option or reveal the answer.

1. After an LLC was registered, the founder's contribution to the charter capital was recorded as a debt. Now the founder has paid the contribution in cash into the settlement account. What journal entry is made?

   ADt 5110 – Ct 8330BDt 4610 – Ct 5110CDt 8330 – Ct 4610DDt 5110 – Ct 4610
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2. Under NAS No. 21, on the basis of which documents are transactions in account 5110 "Settlement account" recorded in the books?

   AOn the basis of cash receipt and payment orders and the documents attached to themBOn the basis of a stocktaking report and the results of counting the cashCOn the basis of the payroll sheet and documents on paying money to employeesDOn the basis of bank statements and the cash and settlement documents attached to them
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3. "Kosonsoy shisha" LLC has soum settlement accounts at two different banks. How is analytical accounting kept for the account in group 5100?

   ASeparately for each account opened at the banksBBoth banks as one combined amount, without analytical accountingCOnly for the main bank, the second one in 5530DFor each company receiving a payment
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4. While checking the bank statement, the accountant found that the bank had debited an amount from the organisation's settlement account that did not belong to it. Which journal entry records lodging a claim against the bank?

   ADebit 5110 – Credit 4860BDebit 4860 – Credit 5110CDebit 9430 – Credit 5110DDebit 6960 – Credit 5110
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5. An LLC paid its founders dividends declared earlier from its settlement account at the bank. Which journal entry is made?

   ADebit 8710 – Credit 5110BDebit 5110 – Credit 6610CDebit 6610 – Credit 5110DDebit 6610 – Credit 6410
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