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Accounting in credit institutions test 2019

$ 4.7

For successful certification, it is enough to highlight the selected answer in any THREE topics.
Tests on the topic:
1) Bank accounting is:
A) an ordered system
B) registration system
C) data processing system of the credit organization
D) all options
2) The task of accounting in a bank is;
A) give full information to external users
B) estimate reserves
C) fully and reliably reflect the accounting operations in credit
D) document business transactions
3) The elements of the accounting method in the bank are;
A) balance and accountability
B) costing
B) accounts and score
D) all options
4) According to the nature of the information, its purpose and use, accounting is divided;
A) financial, operational
B) tax, statistical
B) statistical, operational, accounting
D) financial, tax and management
5) Methodological guidelines for accounting in a bank
being developed;
A) Federal Treasury
B) State Duma
B) Bank of Russia
D) all organs.
6) Assets in the accounting records of the credit organization are accounted for;
A) residual value
B) initial cost
B) may at the initial and residual value
D) replacement cost
7) Liabilities in a credit institution are accounted for;
A) residual value
B) initial cost
B) the actual cost
D) all options
8) The chart of accounts of the credit institution has synthetic accounts;
A) more than 100
B) more than 10,000
B) more than 1000
D) 99999
9) In bank accounting the following form of accounting is used;
A) journal-order
B) automated
B) memorial order
D) all options

Tests on the topic:
1. What refers to the objects of accounting in the bank:
A. assets
B. liabilities
C. Clients
G. business operations
2. What is the subject of accounting in a bank:
A. business operations
B. property
B. Double entry
3. The features of banking account include:
A. chart of accounts
B. double entry principle
B. structure of accounts
G. type of property
4. The main types of cash desks in the bank include:
A. receipt and expenditure
B. evening and morning ticket office
Exchange office
5. Methods of depreciation in the bank:
A. linear
B. nonlinear
V. proportional to the volume of output
6. Accounting registers are:
A. documents in which information is systematized and accumulated
contained in the accepted primary documents for reflection on the accounts
accounting records and accounts.
B. specialized forms
V. strict reporting forms
7. Who approves the limit of the cash desk of the serviced enterprise:
A. enterprise itself
B. serving bank
V. Ministry of Finance of the Russian Federation
8. Non-cash payments include:
A. calculations by checks
B. barter deals
V. cash payments
G. All options are correct.
9. Provisions for possible losses on loans:
A. for all types of loans are the same
B. Depend on loan size
V. depend on the reliability of the borrower
G. no right options
10. The bank reports to the regulatory authorities:
A. annually
B. daily
B. monthly
G. quarterly.

Tests on the topic:
1) Does the bank have the right to set a cash limit of the enterprise?
A) yes
B) no
C) in some cases
2) The relationship of the credit institution with clients and institutions of the Bank of Russia is carried out;
A) on a contractual basis
B) based on client agreements
B) at the legislative level
3) The cash departments of the bank are headed;
A) the head of the department of storage of values
B) cashier manager
C) can be headed by any employee of the operating cash register
4) Cash workers are prohibited;
A) issue money from the cash register
B) at the same time take in a cashier a large amount of money
C) carry out the instructions of the organizations, bypassing the operating workers
5) Books of cash accounting, as well as books of accounting of received and issued money should be;
A) only in paper
B) in electronic form
B) both
6) Ignorance by the cash worker of the relevant requirements for the conduct of the case;

$ 4.7