Organization of labor and wages. Payroll accounting tests Payroll tests
Krasnodar Territory on the Internet
Question. What deadlines for payment of wages are established by current legislation?
Answer.
In accordance with part six of Article 136 of the Labor Code of the Russian Federation, wages are paid at least every half month. The specific date for payment of wages is established by internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days from the end of the period for which it was accrued. Other terms for payment of wages can be established only for certain categories of workers and only by federal law.
In accordance with Part 8 of Article 136 of the Labor Code of the Russian Federation, if the payment day coincides with a weekend or non-working holiday, wages are paid on the eve of this day.
Question. What to do if the employer is late in paying wages?
Answer.
In accordance with Article 136 of the Labor Code of the Russian Federation, wages are paid at least every half month. The specific date for payment of wages is established by internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days from the end of the period for which it was accrued. For certain categories of employees, federal law may establish other terms for payment of wages.
If in your organization wages are paid once a month, this means that your employer monthly delays the payment of part of your wages by 15 days and, in accordance with Article 236 of the Labor Code of the Russian Federation, he must bear financial responsibility for this.
If the employer violates the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee, the employer is obliged to pay them with interest (monetary compensation) in the amount of not less than one hundred and fiftieth of the key rate in force at that time of the Central Bank of the Russian Federation from amounts not paid on time for each day of delay starting from the next day after the established payment deadline until the day of actual settlement inclusive. In case of incomplete payment of wages and (or) other payments due to the employee on time, the amount of interest (monetary compensation) is calculated from the amounts actually not paid on time.
The amount of monetary compensation paid to an employee may be increased by a collective agreement, local regulation or employment contract. The obligation to pay the specified monetary compensation arises regardless of the employer’s fault.
Question. What does the salary consist of?
Answer.
In accordance with Article 132 of the Labor Code of the Russian Federation, the salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended.
According to Article 129 of the Labor Code of the Russian Federation, wages consist of three elements:
- remuneration for labor depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed;
- compensation payments (additional payments and allowances, including for work in conditions deviating from normal, etc.);
- incentive payments (additional payments and incentive allowances, bonuses and other incentive payments).
Question. How are you paid for working on weekends and non-working holidays?
Answer.
According to Article 153 of the Labor Code of the Russian Federation, work on a weekend or non-working holiday is paid at least twice as much:
- for piece workers - at no less than double piece rates;
- employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;
- for employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if work on a day off or a non-working holiday was carried out within monthly standard working time, and in an amount of no less than double the daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly standard working time.
Specific amounts of payment for work on a day off or a non-working holiday may be established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of employees, or an employment contract.
At the request of an employee who worked on a day off or a non-working holiday, he may be given another day of rest. In this case, work on a weekend or a non-working holiday is paid in a single amount, and a day of rest is not subject to payment.
Question. What is the average wage needed for and how is it calculated?
Answer.
The procedure for calculating average wages is established by Art. 139 Labor Code of the Russian Federation. For all cases of determining the amount of average wages (average earnings) provided for by the Labor Code of the Russian Federation, a uniform procedure for its calculation is established.
To calculate the average salary, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of the sources of these payments.
In any mode of operation, the average salary of an employee is calculated based on the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains his average salary. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).
Average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.3 (the average monthly number of calendar days).
The average daily earnings for payment of vacations granted in working days, in cases provided for by the Labor Code of the Russian Federation, as well as for payment of compensation for unused vacations, are determined by dividing the amount of accrued wages by the number of working days according to the calendar of a six-day working week.
Question.For what scope of duties is the official salary paid?
Answer.
Wages are established on the basis of regulatory legal acts of the organization, and in accordance with Article 132 of the Labor Code of the Russian Federation depend on qualifications, complexity of the work performed, quantity and quality of labor expended.
The question of what scope of duties is included in those job responsibilities for the performance of which an official salary is paid is determined in each specific case - by institution and employee. Teaching staff have different types of workload: classroom (educational, teaching) and non-classroom (methodological, educational, individual work with students, other pedagogical).
Accordingly, the rate (for which the official salary is paid) is the fulfillment of the standard hours of teaching work for the wage rate, which is established by order of the Ministry of Education and Science of Russia dated December 22, 2014
N° 1601 "On the duration of working hours (standard hours of teaching work per wage rate) of teaching staff and on the procedure for determining the teaching load of teaching staff, specified in the employment contract." This norm may be 36 or less (depending on the position held) hours.
At the same time, for certain categories of teaching staff, the standard hours of not pedagogical, but educational (teaching) work are established. This standard educational (teaching) load is 18 hours (with some exceptions). However, this does not mean that the working time of teaching staff in the relevant positions is limited exclusively to 18 hours, and their duties are limited to conducting educational (teaching) work. Other teaching work is also performed by these employees, but it is not included in the specified standardized part of the teaching load.
Features of the working time and rest time regime for teaching and other employees of organizations carrying out educational activities are approved by order of the Ministry of Education and Science of the Russian Federation
dated May 11, 2016 N° 536.
Excessive workload can be carried out in two possible forms (according to labor legislation):
by increasing working hours, when additional duties are performed by the employee during the additional time he works beyond the main working hours (part-time work);
due to an increase in labor intensity, when additional duties are performed by employees during the main working hours, but they work more intensively (combining).
Part-time work involves concluding a separate employment contract, respectively, with the employee’s salary. Part-time work requires a separate additional payment (in the salary structure) for performing additional duties.
According to the resolution of the Ministry of Labor of the Russian Federation dated June 30, 2003 N° 41
“On the peculiarities of part-time work for teaching, medical, pharmaceutical and cultural workers” certain types of work are not considered part-time work and do not require the conclusion (registration) of an employment contract, including “teaching work in the same institution of primary or secondary vocational education, in a preschool educational institution, in an educational institution of general education, an institution of additional education for children and other children's institution with additional payment."
Question. What is the difference between incentive and compensation payments?
Answer:
Wages are established on the basis of the regulatory legal acts of the organization, and, in accordance with Article 132 of the Labor Code of the Russian Federation, depend on qualifications, complexity of the work performed, quantity and quality of labor expended.
Incentive payments, in contrast to compensation payments, are aimed at stimulating the achievement of high performance results, increasing labor productivity and encouraging employees.
In accordance with paragraph 16 of the Unified Recommendations for the establishment at the federal, regional and local levels of remuneration systems for employees of state and municipal institutions for 2016 (approved by the decision of the Russian Tripartite Commission for the Regulation of Social and Labor Relations dated December 25, 2015 N° 12) ( Unified recommendations) the size and conditions for making incentive payments for all categories of employees of institutions are established by the organization independently through agreements, collective agreements, local regulations adopted taking into account the opinion of the representative body of employees based on performance indicators and criteria.
The employer has the right to reasonably not pay or reduce the amount of incentive payment if the employee has a disciplinary sanction and (or) violation of internal regulations by employees.
Compensation payments are paid for work under conditions that deviate from normal conditions. Mandatory compensation payments are directly provided for by existing regulatory legal acts of the Russian Federation, however, other additional compensation payments may be established by contract.
The mandatory ones include (Article 146 of the Labor Code of the Russian Federation): payments for labor of workers engaged in work with harmful and (or) dangerous working conditions or in areas with special climatic conditions; for working on weekends and holidays; for overtime and night work; for performing the duties of a temporarily absent employee without release from the main job.
Question. Who sets the minimum wage (minimum wage)?
Answer:
The minimum wage is established simultaneously throughout the entire territory of the Russian Federation by Federal Law No. 82-FZ of June 19, 2000 “On the minimum wage”.
In accordance with the Federal Law of June 2, 2016 N° 164-FZ “On Amendments to Article 1 of the Federal Law “On the Minimum Wage”, from July 1, 2016, the minimum wage is set at 7,500 rubles per month (increase by 20. 9% to the level as of January 1, 2016).
Question.Why has the wage level decreased? How to increase your salary?
Wages are established on the basis of regulatory legal acts of the organization, and in accordance with Article 132 of the Labor Code of the Russian Federation depend on qualifications, complexity of the work performed, quantity and quality of labor expended.
In accordance with Article 144 of the Labor Code of the Russian Federation, remuneration systems for employees of budgetary, autonomous and government institutions, which include salaries (official salaries), wage rates, compensation and incentive payments, are established by educational and scientific organizations independently by collective agreements, agreements, local regulations, taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees, as well as taking into account state guarantees for wages, recommendations of the Russian Tripartite Commission for the Regulation of Social and Labor Relations and the opinions of the relevant trade unions (associations of trade unions) and associations of employers.
The level of wages is influenced, among other things, by incentive payments (additional payments and bonuses of an incentive nature, bonuses and other incentive payments), while these payments are not mandatory, they are determined by the employer, the procedure for their appointment is established in the regulatory legal acts regulating wages in the organization . The employer has the right to reduce or not award incentive payments to individual employees or the entire team based on an assessment of the quality of the results of their work, as well as in connection with the presence of established grounds for deprivation of bonuses.
It is necessary to carefully study the regulations on the remuneration system in force in the organization, including the regulations for the appointment of incentive payments (conditions, procedure). Due to the achievement of quality indicators established in the regulatory legal framework of the organization, based on the results of the decision of the relevant authorized body (Commission for the Distribution of Incentive Payments, for example), the level of wages may be higher due to an increase in incentive payments.
When concluding an employment contract, the employer is obliged to familiarize the employee with the terms of remuneration for the relevant position. By increasing the level of education, obtaining the necessary competencies in the process of performing duties according to the functionality, as well as in the process of advanced training, you can, if there are vacancies, apply for
for positions for which the established wage conditions are more consistent with the education received.
Question. What is the minimum wage (minimum wage) and the living wage?
Answer:
The minimum wage is regulated by the Federal Law of June 19, 2000.
N° 82-FZ “On the minimum wage”, as well as Article 133 of the Labor Code of the Russian Federation, which establishes the federal and regional levels.
The minimum wage is established simultaneously throughout the entire territory of the Russian Federation by federal law.
According to Article 133 of the Labor Code of the Russian Federation, the amount of the minimum wage in a constituent entity of the Russian Federation is established taking into account socio-economic conditions and the cost of living of the working population in the corresponding constituent entity of the Russian Federation. The minimum wage in a constituent entity of the Russian Federation cannot be lower than the minimum wage established by federal law.
The minimum wage established by federal law is ensured by:
organizations financed from the budgets of the constituent entities of the Russian Federation - at the expense of the budgets of the constituent entities of the Russian Federation, extra-budgetary funds, as well as funds received from entrepreneurial and other income-generating activities;
organizations financed from local budgets - at the expense of local budgets, extra-budgetary funds, as well as funds received from business and other income-generating activities;
other employers - at their own expense.
The monthly salary of an employee who has fully worked the standard working hours during this period and fulfilled the labor standards (job duties) cannot be lower than the minimum wage.
Living wage– the valuation of the consumer basket, as well as mandatory payments and fees, is established
in accordance with Federal Law of October 24, 1997 N° 134-FZ
"On the cost of living in the Russian Federation."
Article 4 of this law stipulates that its value for the Russian Federation as a whole is determined by the Government of the Russian Federation quarterly on the basis of the consumer basket and data from the federal executive body for statistics on the level of consumer prices for food, non-food goods and services and expenses for mandatory payments and fees.
The subsistence minimum in the constituent entities of the Russian Federation is intended for:
assessing the standard of living of the population of the corresponding constituent entity of the Russian Federation in the development and implementation of regional social programs;
providing the necessary state social assistance to low-income citizens;
formation of budgets of the constituent entities of the Russian Federation;
other purposes established by federal law.
Question. In what cases can you contact Rostrud?
Answer:
If an employee believes that his labor rights have been violated, he can contact the state labor inspectorate at the employer’s location to receive advice on the issue of compliance with labor rights or carrying out control and supervisory measures (electronic service “Onlineinspektsiya.rf”).
List the forms of division of laborPossible answers:
- – by category (category) – by working conditions
- - by function (functional) - by place in the technological process (technological) - by qualification (qualification) - by performed operations
- - by place in the technological process (technological) - by importance in the production process (functional) - by working conditions
Question 2
The concept of labor rationingPossible answers:
- Determining the number of personnel to perform a particular job
- Determination of the time required to perform a particular job in various organizational and technical conditions
- Determining the amount of equipment that an employee can service
Question 3
What are the labor standards?Possible answers:
- Norms of production, time, service, number, controllability
- Norms of time, number
- Production standards, time
Question 4
When can labor standards be revised?Possible answers:
- At any time if the administration wishes
- As you improve or introduce new equipment, technology and carry out organizational or other measures to ensure growth, produce
- When technology changes and when there is a large over-fulfillment
Question 5
What is the time standard?Possible answers:
- Amount of time spent preparing to complete a production task
- The amount of working time spent on work and not depending on the volume of work
Question 6
What is the production rate?Possible answers:
- The quantity of products of appropriate quality that a worker (group of workers) of a certain qualification must produce per unit of time in the data
- The quantity of products of appropriate quality that a worker (group of workers) of a certain qualification must produce on a unit of equipment
- The amount of working time that an employee of a certain qualification must spend on producing a unit of product in a certain organization
Question 7
What is the standard of service?Possible answers:
- Time to maintain the workplace, care for equipment and keep the workplace in good condition
- The number of objects (units of equipment, production space, workplaces, etc.) that an employee must service per unit of time (per hour
- The number of technological operations performed while constantly securing the workpieces or assembly units
Question 8
What is the population norm?Possible answers:
- Number of employees of one professional qualification group
- Optimal number of employees depending on the specifics of production conditions, required operating time of equipment, level of use
- The number of workers of one group (profession, skill level) required to perform a certain amount of work and service large agricultural enterprises
Question 9
What are time standards used for?Possible answers:
- For salary planning
- To plan the operation of equipment, personnel and evaluate the work of workers
- To determine the required number of personnel and planning production volumes
10 question
What is labor productivity?Possible answers:
- The time required to complete a particular job
- Number of units serviced per unit of time
- The quantity of products (work, services) produced per unit of working time (hour, day) or per one average employee per year
11 question
Existing methods for recording labor productivityPossible answers:
- Imputed accounting method
- Cost method
- Natural accounting method
- Price method
Question 12
The document regulating the distribution of responsibilities and powers, composition, subordination of managers and structural divisions isPossible answers:
- Job description
- Regulations on the workshop
- Staffing table
- Organizational structure
Question 13
A document describing the functions, powers (rights) and responsibilities of an employee isPossible answers:
- Job description
- Regulations on remuneration and bonuses for employees of a structural unit
- Staffing table
- Order of the head of the department
Question 14
Name the forms of remunerationPossible answers:
- Piecework - bonus - Salary
- Time-based - Contract
- - Piecework - Time-based
Question 15
What does the tariff system of remuneration include?Possible answers:
- Tariff rates, tariff schedules, tariff coefficients, ETKS
- Tariff scales, regulations on wages
- Tariff rates and tariff schedules
Question 16
Tariffication of work and assignment of tariff categories to workers is carried out on the basis of...Possible answers:
- Order for PJSC MMK establishing tariff rates and salaries
- Labor Code of the Russian Federation
- Regulations on remuneration and bonuses for employees of a structural unit
- Unified Tariff and Qualification Directory (UTKS)
Question 17
What is staff motivation?Possible answers:
- A set of activities aimed at increasing labor productivity
- Encouraging the team and each employee to work effectively through external and internal factors
- Factors that help strengthen work discipline in a team
Question 18
Name the types of labor organizationPossible answers:
- Collective, individual
- Individual, team, workshop, production
- Collective, personal
Question 19
The living wage isPossible answers:
- Minimal salary
- Indicator of the minimum composition and structure of consumption of material goods and services necessary to maintain human health and life activity
- Individual consumption goods, goods for general family use, services, the set of which allows one to maintain life activity for a certain period of time.
- A set of food and non-food products needed by a person per month
Question 20
Working conditions are divided as followsPossible answers:
- Normal, harmful, especially harmful
- Normal, acceptable and unfavorable
- Optimal, acceptable, harmful and dangerous
- Normal, borderline and pathological
21 questions
Working hours arePossible answers:
- The time during which the employee is busy performing his main production functions
- The time during which the employee is on the territory of the enterprise
- Time spent on transforming the subject of labor
- The time during which an employee, in accordance with internal labor regulations and the terms of the employment contract, must perform work
Question 22
What is production organization?Possible answers:
- The most effective combination of labor resources with objects and means of labor
Question 23
What is the production process?Possible answers:
- A set of production factors that take into account the organization of workplaces, working conditions and its division into individual components
- A set of methods and techniques of work that allow improving the organization of work
- A set of labor, natural and automatic processes, as a result of which raw materials are transformed into finished products, semi-finished products or parts thereof
Question 24
What is a technological process?Possible answers:
- A set of measures aimed at establishing a certain order in the production of a product, incl. to provide organizational, technical
- Methods and processes to achieve high quality products at the lowest cost
- Expedient change in shape, size, condition, structure, location of objects of labor
Question 25
Name the classification of production processesPossible answers:
- Basic, specific, one-time
- Basic, auxiliary, servicing
- Basic, auxiliary
Question 26
What is a production cycle?Possible answers:
- The calendar period of time during which products pass from the manufacturer to the consumer
- The calendar period of time from the launch of raw materials to the shipment of manufactured products
- The calendar period of time from the moment raw materials are launched into production until the complete manufacture of products or semi-finished products
Question 27
Name ways to shorten the production cyclePossible answers:
- Improvement of equipment, technology, production organization
- Improving objects of labor
- Improving labor standards and workplace organization
Question 28
Bonus indicators are divided intoPossible answers:
- Quality
- Shop
- Quantitative
- Inter-shop
- Basic
- Economic
Case: When should a company pay sick leave to a quit employee?
The following are clarifying questions that the applicant should ask and the correct answers to them:
Question: Is sick leave open for 30 calendar days from the date of dismissal?
Answer: Yes.
Question: More than 6 months passed from the moment of recovery to the day when the employee applied for benefits from his former employer?
Answer: No.
Question: For what reason was the employee issued sick leave?
Correct answer: Illness or injury of an employee.
Question: The minimum insurance period of an employee in this case should be?
Answer: 6 months or more.
Key to solving the case:
The benefit must be calculated based on the employee’s average earnings. At the same time, you only need to pay 60% of average earnings. But no more than 17,250 rubles. per month.
Read also
- Test for the position of Auditor
Question 1. From the following components of current assets, select the most liquid: a) accounts receivable b) cash c) inventories Liquidity is the ability of assets to transform...
- How to choose an accountant. 8 signs of a true professional
Most small businesses cannot afford a full-time accountant and rely on freelancers or outsourcing firms. The experience of cooperation is not always successful. Correcting mistakes is always expensive.
Articles in this section
- Personality psychotyping technique as a tool for HR specialists and personnel services
Increasing the efficiency of the HR department or personnel service is a question that the head of almost any large or medium-sized company thinks about more than once during the working week. A modern HR service (Human Resources) operates in multitasking mode. Its employees...
- How to make working cases with your own hands: step-by-step instructions
“Cases” (from the English case study - analysis of a specific case) are one of the methods for assessing personnel for various purposes, from the suitability of candidates for work to the reserve for promotion to leadership positions. It was invented in 1860 at Harvard...
- Psychogeometry or what shape is your candidate?
Psychologists have developed quite a lot of typologies of character and personality, in particular – and in relation to the assessment of applicants for VIP positions. Which one is better? The answer is simple: the one you know how to work with. I suggest you learn a simple...
- Attention tests
Attention tests - test characteristics and samples
- Case method as one of the personnel assessment methods
Personnel assessment using case methods is becoming increasingly popular in Russian companies. Personnel officers are gradually moving from selection questionnaires to rapid assessment using projective techniques. I have long come to the conclusion that projective methods in personnel selection have a number of advantages.
- Cases for secretaries
Literacy assessment Invite a candidate interviewing for a secretary position to fill out any of the interactive dictations presented on the website gramota.ru. You should follow the link to the website http://www.gramota.ru/class/coach/idictation/, select the text, fill in the empty cells, choosing one...
- Popular methods for assessing candidates
At the present stage of economic development, human resources come to the fore, ahead of financial, material, technological and informational ones in importance. To effectively use human potential, an organization needs to correctly evaluate candidates during selection. There are many methods...
- We check the customer focus of a candidate for the position of sales manager
1. When you worked at Company N, how did you determine whether your external/internal client was satisfied with your work? Give a specific example.
- 2. Sometimes we regret that we behaved like this with a client...
Personnel assessment is not a fashion, but an objective necessity when hiring new employees, considering candidates for promotion, reorganizing an enterprise, optimizing the management structure and choosing forms of motivation. Personnel assessment has always been carried out, but until recently there were no effective methods for this; had to rely only on the subjective experience of the manager or personnel officer. But conditions are changing, and the principles that have existed unshakably for many years have turned out to be ineffective, and a business relying on a team built in this way is uncompetitive.
Answers to tests for budget organizations
1. The classification of operations of the general government sector (hereinafter KOSGU) is used:
Option 2: for maintaining budget (accounting) records, drawing up budget (accounting) and other financial statements
2. What digits of the code for the classification of budget revenues, budget expenditures, sources of financing budget deficits does a budget institution use when forming the first 17 digits of the working chart of accounts account:
Option 1: from 4 to 20 digits
3. What categories are represented by the “Type of expenses” indicator in the classification of budget expenses:
Option 3: from 18 to 20 digits
4. Which articles (subarticles) of KOSGU correspond to the following type of expenses in the classification of budget expenses: 119 - Compulsory social insurance contributions for payments to employees and other payments to employees of institutions:
Option 2: 213, 262
5. What are the deadlines for storing quarterly budget reports?
Option 2: 5 years
6. The account number of the Chart of Accounts (Working Chart of Accounts) consists of:
Option 1: 26 bits
7. Under what article of KOSGU should the income of state (municipal) institutions from receipts of subsidies for the financial support of their state (municipal) assignment be reflected?
Option 2: 130 "Income from the provision of paid services"
8. What type of expenses in the classification of budget expenses should include services for snow removal from the territory of a budgetary institution?
Option 1: 244 "Other procurement of goods, works and services to meet state (municipal) needs"
9. Which article of KOSGU includes expenses for reimbursement to employees (employees) of expenses associated with business trips in terms of renting residential premises?
Option 2: 212 "Other payments"
10. What kind of record is used to record the purchase of inventories?
Option 2: D-t 0.105.00.340
11. How to reflect in the accounting of a state-owned institution a subscription to a magazine for the first half of the year? Prepayment has been made in the amount of 100%.
Option 3: Dt 1 206 26 560 Kt 1 304 05 226
Dt 1,401 20,226 Kt 1,302 26,730
Dt 1,302 26,830 Kt 1,206 26,660
12. In January 2016, a budget institution purchased and accepted for accounting and commissioning a laptop worth 63,720 rubles. What is the amount of depreciation deductions for income tax purposes in the month of February:
Option 2: 0 rub.
13. How to reflect in the accounting records of an autonomous institution the calculation of wages to an employee from two sources of financial support: a salary from a subsidy for the implementation of a state task, an incentive bonus provided for by a collective agreement, the accrual and payment of which is made from funds from income-generating activities?
Option 2: Dt 4 109 60 211 Kt 4 302 11 000
Dt 2 109 80 211 Kt 2 302 11 000
14. Which digits of the account number of the Chart of Accounts (Working Chart of Accounts) form the accounting account code.
Option 1: 18 - 26
15. Are budgetary institutions payers of VAT?
Option 1: Budgetary institutions are VAT payers.
16. Write-off of overhead costs to the cost of finished products (works, services)
Option 1: Dt 0 109 60 000 Kt 0 109 70 000
17. The types of budgetary institutions do not include:
Option 3: Municipal institution.
18. Is the property of budgetary organizations subject to depreciation for tax purposes?
Option 3: The property of budgetary organizations will not be subject to depreciation, with the exception of property acquired in connection with business activities and used to carry out such activities.
19. Is movable property accepted for registration as fixed assets from January 1, 2013 recognized as an object of taxation?
Option 2: No, it is not recognized, with the exception of movable property that is registered as a result of the reorganization or liquidation of legal entities, and in the case of transfer, including acquisition, of property between related parties
20. Are budgetary organizations required to submit annual accounting (financial) statements to the tax authority at the location of the organization:
Option 3: Answer 1 and 2 are correct
21. Do budgetary organizations have the right to apply a simplified taxation system?
Option 2: Budgetary organizations do not have the right to apply a simplified taxation system.
22. The following types of state and municipal institutions are recognized:
Option 3: autonomous, budgetary and government-owned
23. Does a budget institution have the right to refuse to fulfill a state (municipal) task:
Option 2: No
24. The annual financial statements of a state company are subject to:
Option 1: mandatory audit
25. Who forms the control and accounting body of the municipality:
Option 1: representative body of the municipality
26. Confirmation of tax accounting data are:
Option 3: primary accounting documents (including an accountant’s certificate); analytical tax accounting registers; calculation of the tax base.
27. Fixed assets fully acquired through budget subsidies and investments:
Option 1: Not subject to depreciation in tax accounting;
28. Transfer of fixed assets to the authorized capitals of organizations:
Option 2: Not subject to VAT
29. Fixed assets in tax accounting are property with a useful life of more than 12 months and an initial cost of more than:
Option 3: 100,000 rubles
30. The tax period for VAT for budgetary organizations is:
Option 1: Quarter
Final assignment on the topic “Accounting for labor and wages.”
Question 1. How is work paid? on holidays?
1. At a tariff no less.
2. No less than double the size.
3. No less than one and a half sizes.
4. Not paid.
5. There is no right answer
Question 2. The Labor Code of the Russian Federation provides for the preservation of the place of work and average earnings:
1. When an employee performs state or public duties during working hours.
2. During the time they are in a medical institution for examination - for employees who are required to undergo such examination.
3 . For donors - on the day of the examination and on the day of blood donation.
4. All of the above.
Question 3. What is the duration of annual leave as determined by the Labor Code?
1. 14 calendar days.
2. 24 calendar days.
3. 28 calendar days.
4. 24 working days.
5. 26 working days.
Question 4. On what account is synthetic accounting of settlements with personnel for wages kept?
1. 68.
2. 69.
3. 70.
4. 71.
5. 73.
Question 5: Is temporary disability benefits subject to tax at a rate of 13%?
1. Taxable.
2. Not taxed.
3. Partially taxable.
4. Taxable upon expiration of a certain period.
5. Not the right decision.
Question 6. Is temporary disability benefits subject to the unified social tax?
1. Taxable.
2. Not taxed.
3. Partially taxable
4. Taxable at the end of the year.
Question 7. What is the basis for withholding alimony?
1. Employee statement.
2. Writs of execution.
3. Summons from the court.
4. Summons from the house management.
5. 1.2 are correct.
Question 8. Advance and wages are issued from the cash desk within:
1. Seven days.
2. Five days.
3. Three days.
4. Ten days.
5. Four days.
Question 9. What documents are provided to the bank to receive cash to pay wages to employees of the organization?
1. Cash check.
2. Payment order for transferring tax payments from accrued wages to the budget.
3. Payment order for transfer to the Pension Fund.
4. Payment order for transfer to the social insurance fund and the compulsory health insurance fund.
5. All of the above.
Question 10. What does the posting Debit 20 Credit 70 mean?
1. Wages for main production personnel have been accrued.
2. Wages for auxiliary production personnel have been accrued.
3. Wages for administrative and business personnel have been calculated.
4. Dividends accrued.
5. Benefits have been accrued for temporary disability certificates.
Question 11. What does the posting Debit 70 Credit 68 mean?
1. Deducted from wages for defects.
2. Withheld income tax from individuals.
4. Amounts are withheld for damage caused to the organization.
5. Amounts for loans for the construction of garden houses have been withheld.
Question 12. What kind of posting is used to document the transaction for payment of deposited wages?
1. Debit 70 Credit 50.
2. Debit 70 Credit 51.
3. Debit 70 Credit 76-4.
4. Debit 50 Credit 70.
5. Debit 76-4 Credit 50.
Question 13. Which account is used to record the organization’s relationship with the budget?
1. Score 69.
2. Score68.
3. Account71.
4. Score 73.
5. Score 70.
Question 14. Overtime should not exceed for each employee:
1. Two hours for 2 days in a row.
2. Four hours for 2 days in a row.
3. Four hours for 2 consecutive days and 120 hours per year.
4. 120 hours per year.
5. There is no right answer.
Question 15. Which accounting entry reflects the transaction “Cash was received from the current account to pay wages”?
1. Debit 70 Credit 51.
2. Debit 70 Credit 50.
3. Debit 50 Credit 51.
4. Debit 51 Credit 70.
5. Debit 50 Credit 70.
Question 16. How many years are unclaimed deposited wages stored in the company’s current account?
1. Within five years.
2. During two years.
3. For three years.
4. Within 10 years.
5. The shelf life is unlimited.
Question 17. The following is entered in the payroll statement:
1. Only the amount of wages to be paid.
2. Only accrued wages.
3. The amount of accrued wages, the amount of deduction and the amount to be paid.
4. The amount of accrued wages and the amount of deduction.
5. There is no right answer.
Question 18. What is the amount of tax deduction for a child under 18 years of age?
1. 500 rubles.
2. 400 rubles.
3. 300 rubles.
4. 1400 rubles.
5. 100 rubles.
Question 19. What are social deductions?
1. The amount of income donated by an individual to charitable purposes.
2. Amounts paid by the taxpayer during the tax period for his studies in educational institutions.
3. Amounts paid by a taxpayer-parent for full-time education of his children under the age of 24 in educational institutions.
4. Amounts paid for treatment services provided by an individual.
5. All of the above.
Question 20. What is the tax rate for personal income (salaries)?
1. 12%.
2. 13%.
3. 10%.
4. 15%.
5. 35%.
Question 21. What does the posting Debit 70 Credit 73 mean?
1. Payment amounts for goods sold on credit are withheld.
2. Collected from the employee as compensation for material damage.
3. Amounts under writs of execution have been withheld.
4. Tax is withheld from wages.
5. 1, 2 are correct.
Question 22. What operating hours are considered night hours:
1. From 22.00 to 5.00
2. From 21.00 to 5.00
3. From 22.00 to 6.00
Answers to the final assignment on the topic “Accounting for labor and wages.”
1 - 2
2 - 4
3 - 3
4 - 3
5 - 1
6 - 1
7 - 5
8 - 3
9 - 5
10 - 1
11 - 2
12 - 5
13 - 2
14 - 3
15 - 3
16 - 3
17 - 3
18 - 4
19 - 5
20 - 2
21 - 5
