Preparation of turnover sheet and balance sheet

Test work - accounting problems with solutions. Drawing up a balance

Test option No. 3

Exercise 1:

1. Determine the correspondence of accounts for transactions and register these transactions in the business transactions journal.

2. Determine the missing transaction amounts.

3. Draw up a turnover sheet for synthetic accounts.

4. Based on the turnover sheet, draw up a balance sheet at the end of the reporting period.

Log of business transactions for the month

Synthetic account balances

Due to the emergence of new options related to ruble balance, we decided to write this article to tell in more detail how you can use your ruble exchange balance on P2P.

Let's first figure out what the RUB fiat balance is.

Ruble (RUB) fiat balance is rubles that are stored in your exchange spot wallet.

We suggest considering two methods for withdrawing ruble funds from an exchange wallet using Binance P2P.

Method No. 1: Buy cryptocurrency with payment in RUB balance

Fiat balance RUB is one of the payment methods on P2P, which means you can buy cryptocurrency and pay for it with your rubles on the exchange. In other words, you will not need to use your bank card or other electronic wallets to make payments.

If, for example, the price of a cryptocurrency on P2P is more profitable than on the spot market, then simply exchange your rubles for one of the six cryptocurrencies available on P2P.

To find exchange offers, go to P2P, then select the "Buy" section and filter ads by the "Fiat Balance RUB" payment method.

Once you find a seller that accepts payment in RUB balance, click “Buy” to place your order.

Next, let's move directly to the payment process.

To make a transfer, you need to know either the email address or phone number associated with your Binance account . If this information is not specified in the order, use the built-in chat to contact the sellers and clarify this information.

Please note that the transfer is carried out within the exchange, between user wallets, and the email or phone number must be linked to the account.

When using a mobile phone, it is extremely important to use the correct country code. Otherwise the translation will not be completed.

Go to your spot wallet, click Withdraw, and select rubles (RUB).

Click “Fiat Transfer” and enter the recipient's email or mobile phone number, transfer amount, and a note (optional). Click the “Continue” button.

After you have entered all the data, check it carefully and confirm the sending of rubles:

For security purposes, the system will ask you to enter a code from SMS, a verification code from email and a 6-digit code from the Google Authenticator application.

Based on the results of a successful transfer, you will receive an SMS and an email notification about the completed transfer.

Make sure the transaction is completed. If you did everything correctly, the transaction will have the Completed status, and your counterparty to the P2P transaction will receive the transfer instantly.

You can check the transaction status on the “Transaction History” page using this link.

All that remains is to complete the P2P transaction. Mark the order as paid and wait for the seller to transfer you the cryptocurrency!

Method No. 2: Exchange RUB balance to rubles on your card

A new pair RUB/RUB has been added to P2P. RUB, which appears in the menu with other cryptocurrencies, is your ruble asset that is stored in your wallet, just like Bitcoin, USDT and other cryptocurrencies.

Therefore, if you need to withdraw your ruble balance in rubles to your card, then go to the “Sell” - “RUB” section. Select rubles (RUB) as fiat in the filter, as well as the payment method.

Despite the fact that direct exchange is carried out with other users of the P2P platform, you can be sure of the security of the transaction, since your ruble balance will be frozen in the order and will not be transferred to the buyer until you receive full payment on your card.

Pay attention to the prices!

The rate of 1.01 in the sell section means that you will receive 1.01 rubles on the card for every 1 ruble of balance, in other words, you can withdraw rubles with a profit of +1%.

Thus, when you withdraw 1000 rubles from your balance, you will receive 1010 rubles to your bank card.

P2P is currently the only way to withdraw rubles on Binance not only without commissions, but also with a profit.

Step-by-step instructions on how to sell your RUB balance in our blog at the link.

In a similar way, you can make a ruble deposit to your Binance wallet.

Go to the “Buy” - “RUB” section. Select a payment method convenient for you from those offered using the filter:

A rate of 1.02 means that you will pay 1.02 rubles from your card for every 1 ruble on your Binance balance, in other words, +2%:

The advantage of P2P is that the platform itself does not charge any fees to users. All prices are offered exclusively by other users, and are formed based on supply and demand in the market

Company balance sheet

Balance sheet

Location (address) ______________________________

Form 0710001 p. 2

Task 2.

Moscow State University of Printing Arts

1.

LESSON 1. CHART OF ACCOUNTS AND BALANCE SHEET OF A COMMERCIAL BANK

When solving the problems brought to your attention in Lesson 1, you must use the Chart of Accounts for accounting in commercial banks of the Russian Federation, on its basis, learn the nature, features of the functioning of balance sheet and off-balance sheet accounts, as well as the principles of constructing balance sheets.

1.1.

Problem 1.1

Accounting for the commercial bank CJSC CB Alta-Bank is maintained using the following balance sheet and off-balance sheet accounts:

• Determine which of the following accounts are on-balance sheet or off-balance sheet.
• Characterize the above accounts in terms of their relationship to the balance sheet.
• Determine which balance sheet accounts are first or second order accounts. Explain the differences between them.
• In which sections of the Chart of Accounts for Accounting in Credit Institutions are the above accounts located?

1.2.

Problem 1.2

Below is the balance sheet of a joint-stock commercial bank:

• Determine the balance currency.
• Calculate the main ratios of liquidity, profitability and reliability of the bank.

Balance sheet of Deutsche Bank LLC
(thousand rubles)

1.3.

Problem 1.3

• On the balance sheet of CJSC CB Innovation Bank there are the following balances on balance sheet accounts. Draw up a balance sheet for a commercial innovation bank based on first-order accounts.

1.4.

Problem 1.4

Indicate which of the following accounting accounts in a commercial bank are balance sheet, off-balance sheet, active, passive, paired.

1.5.

Problem 1.5

Mark the correct accounting entries

(S/s - loan account, R/s - current account).

1.6.

Problem 1.6

Compile a bank balance (reduced) based on the following data on account balances. In your answer, indicate the amount corresponding to the balance total:

1.7.

Problem 1.7

Choose the correct answer to the questions asked: