Chart of accounts: set 10
10 questions. Click an option: a correct answer turns green, a wrong one red, and an explanation appears.
At Andijon Charm LLC, losses from defective products were accumulated in account 2610. Which journal entry is made to include them in the cost of primary production?
At Oltiariq Sut LLC, a debit balance remained in account 2010 at the end of the month. What does this balance mean under NAS No. 21?
The workshop of Chust Konserva LLC produced finished goods at actual cost and received them into the warehouse. Which journal entry is made?
At the end of the month, the costs of the auxiliary workshop of Marg'ilon Mebel LLC were added to the cost of primary production output. Which journal entry is made?
Quva Kafel LLC accrued wages to the workers of the main workshop. Which journal entry includes this amount in the cost of primary production?
A company incurred a loss on selling a production machine it owned. According to para. 412 of NAS No. 21, with which entry is the loss on the disposal of a fixed asset recorded?
An inventory count revealed a shortage of goods, but it is impossible to identify the guilty person. According to the table in para. 412, with which entry is the shortage taken to loss?
A fine was accrued to the company under a decision of the tax authority. How is this transaction shown in the table of para. 412 of NAS No. 21?
"Chust Tikuv" LLC set up an allowance for doubtful debts of customers. According to para. 412 of NAS No. 21, which entry is correct?
Which of the following expenses is recorded in account 9430 "Other operating expenses" under NAS No. 21?