USEF Attention Test


Logic in pictures: an easier option

The fourth task is of a completely different kind - to complete it, you will need not only attentiveness, but also logic. They say that such pictures were often found in children's magazines in Soviet times, but they are still interesting to this day - including for adults. So, look at the image and answer a series of questions

:

  1. What time of year is it now?
  2. Let’s clarify the question – what month is it now?
  3. Does the apartment have running water?
  4. Do only the boy and his dad live in the apartment or is there someone else? If so, who?
  5. What does dad do?

Answers

  1. We see that the boy is wearing felt boots, so obviously it is winter
    . This version is confirmed by the answer to the next question (see next answer). In addition, the canonical solution indicates that the column on the right is a furnace, and two circles, one under the other, with a chain, are an open vent. Since it is open, it means the stove is heated, and this is another argument in favor of winter. However, in our opinion, now not everyone recognizes the stove here, and certainly not everyone recognizes the open vent. We provide this information for reference only, since the time of year can be established without this logical chain.
  2. There is a calendar hanging on the wall on the left, and it shows us its last page, therefore it is now December
    .
  3. There is no running water in the house
    , otherwise the boy would not have used such a washbasin, which many of us saw only in the country or in the villages.
  4. In the near right corner we see dolls, so at least there is also a girl
    .
  5. A phonendoscope thrown over his shoulders and a medical hammer lying on the table indicate that dad is most likely a doctor
    .

P.S.
The canonical version of the problem also asked whether the boy was currently going to school or not. To answer, it was necessary to see that only the first seven days were crossed out on the calendar, that is, the vacation time had not yet arrived, therefore, the boy should go to school. However, the quality of the picture, in our opinion, does not allow us to discern crossed out and uncrossed out days, so we did not ask this question, but write about it only for reference. [collapse]

Chapter No. 31

Tests for certification of the chief accountant are compiled and approved either by the company’s own financial director (or auditor) or by specialists from the IPB RF. The main purpose of the tests is to check the professional suitability, level of knowledge and experience of a specialist. The questionnaire is constantly changing: this is due to rapid changes in legislation and regulatory documentation.

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Tests for chief accountants when applying for a job with ready-made answers

Before the certification begins, the commission will require a review of the specialist and a sheet with the results of the last certification. Based on the results of the answers to the test questions, a decision is made: does the accountant hold the appropriate position, will his salary remain the same, does he need to be re-tested after a year?

The company entered into a voluntary health insurance agreement for employees. According to its terms, the insurance premium will have to be paid in installments in two installments. However, the agreement does not specify what period the payments relate to. How to recognize expenses in tax accounting.

Logic in pictures: a more complicated option

Another picture of the same kind, and also from Soviet times. But now we have prepared a more difficult problem: there are more questions here, and some answers require more logical steps. Will you try it? So, questions

:

  1. How many guys are in this tourist group?
  2. Did they arrive today or not?
  3. How did they get to this place?
  4. How far is it from here to the nearest village?
  5. Which side of the world does the wind blow from the north or south?
  6. What time of day is it now?
  7. Where did Shura go?
  8. What is the name of the boy who was on duty yesterday?
  9. Give today's date (day and month).

Answers

  1. The group consists of four people
    . There are 4 names on the duty list, and there are 4 plates and 4 spoons visible on the picnic mat.
  2. The guys did not arrive today
    , as the spider managed to weave a web between the tent and the tree.
  3. The oars standing near the tree say that the guys sailed here on a boat
    .
  4. The nearest village is most likely not far away
    , since a live chicken came to the guys. It is unlikely that she would have gone far from her chicken coop and it is unlikely that young tourists would have brought a live chicken with them. Thus, there is a chicken coop nearby, which means there is a high probability that the village is also nearby.
  5. The flame from the fire has noticeably deviated to the right, that is, the wind is blowing in this direction. On the trees, the branches on the left are noticeably longer, therefore it is south. Thus, the wind blows from the south
    .
  6. If the left is south, then the shadows fall to the west, therefore, the sun is in the east, so it is morning
    .
  7. Shura went to catch butterflies
    - behind the bushes you can see the net of a boy hunting for butterflies. Why doesn't Shura take photographs? Because according to the author, what sticks out of the backpack with the letter B is a tripod for the camera. Therefore, the boy who takes the photographs is called Vasya.
  8. So, Shura catches butterflies, and Vasya takes photographs. Kolya is sitting next to the backpack (except, as we were convinced of in the second question, the guys did not arrive today, so Kolya cannot be on duty anyway). Thus, the boy standing by the fire is called Petya. We look at the list by the tree: if Petya is on duty today, then Kolya
    .
  9. Since Petya is on duty today, today is the 8th. As for the month, you haven’t forgotten our hint, have you? The mystery of Soviet times. Then the “watermelon” months were August and September. We have butterflies and flowers, so it's most likely not fall yet. So it's August. The answer is August 8
    .

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Drawing with 28 errors

And again we complicate the task - from one error we move on to 28 inaccuracies and illogicalities

. That's exactly how many of them there are in this picture of a rural landscape. Try to find them all.

Answers

This riddle has many possible answers. What is illogical for one, another considers quite probable or a consequence of poor drawing (not very high artistic abilities of the author). However, perhaps the fact that everyone sees something different in the picture (including “their own mistakes”) is another reason to test your attentiveness and logic. We present our version of 28 errors in the figure.

  1. The wind blows in different directions: the smoke from the chimney goes in one direction, and the trees bend in the other.
  2. The time of year is not defined - there are trees with leaves and those that have already shed their leaves.
  3. Also about the time of year: the field is being harvested and sown at the same time.
  4. The horse has a saddle visible, but no collar.
  5. The horse plows in the wrong direction (goes to where everything is already plowed).
  6. The horse plows alone (there is no plowman to hold the plow).
  7. There are two trees growing in the middle of the field, and everything around them is plowed.
  8. The tallest pine tree has a branch with different foliage (on the right).
  9. The sun shines from a strange angle: the shadow from a person falls in one direction, from the gate in the other.
  10. There is no chimney (or smoke) in the shadow of the house.
  11. The gate casts a wavy shadow, not a straight one.
  12. The gate has five horizontal boards, but only four cast a shadow.
  13. The gate is actually dug into the ground; it has no hinges or anything else that would allow it to open.
  14. The bush in the left front part seems to be growing on the fence, and the grass on the left side of the picture is right on top of the fence.
  15. The house has a step (threshold), but no door.
  16. The curtains on the house are hanging outside.
  17. The man looks too big for such a house - judging by his height, the windows will be located somewhere in the area of ​​​​his stomach.
  18. The dog looks bigger than the sheep.
  19. The sheep in the foreground is missing a leg.
  20. One sheep has a black tail, very reminiscent of a dog's.
  21. The dog and some other objects have no shadow or it falls in a third direction.
  22. The sheep shrink disproportionately from the foreground to the background.
  23. The yard is fenced only on the side that looks at us; on the other side, where the field is, the fence is not visible.
  24. In the background you can see a blue lake, which is clearly higher than the horizon (or it is a waterfall of a very strange shape).
  25. The hay cart in the background is significantly taller than a man.
  26. The cart to the left of the house is missing one handle and one wheel. If it is broken, then it is not very clear why they left it in the middle of the barn, which is probably in use at the moment (since hay is being collected in the field).
  27. The pipe is located exactly in the middle of the roof and at the edge. This option is acceptable in theory, but in practice it does not occur very often.
  28. The color of the pipe matches the color of the roof; it is probably made, like the roof, of straw or wood, that is, of something that burns well, but this is hardly possible.

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Additional materials for task No. 2 about the online cash register:

Recently, in the practice of companies, situations are increasingly occurring when a bank refuses to carry out a transaction, terminates a banking service agreement, or asks for legal representation. a person closes a bank account without explanation.

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Task No. 5. Import

This article contains a task for a chief accountant - 2021, which can be offered to candidates during selection or solved just for fun, to refresh your knowledge and hone your professional skills.

In your accounting policy, you stated that you use the accounting registers available in the accounting program. During the audit, the tax authorities demanded the General Ledger, SALT for accounts with details and account cards for the audited period. Should you represent all these registers.

The amount of accrued insurance premiums regarding the Social Insurance Fund at the end of 2012 for Alpha LLC amounted to 150,000 rubles. During the year, at the expense of the fund, the company paid benefits to employees in the amount of 250,000 rubles. How to deal with the difference.

LLC "Zapad" undertook to supply goods to its counterparty. In this case, under the terms of the contract, the buyer separately reimburses the seller for the costs of transporting them by a transport company to his warehouse. Should the accountant of Zapad LLC include this amount in the VAT tax base?

Accounting tests are self-testing tasks. The accounting test is a set of questions and answer options for each test question. The choice of the correct option in your opinion can be made opposite each answer option to the test question. There is only one correct answer per question. The result of the accounting test can be found out immediately for free, without SMS or subscriptions, as is sometimes offered on other sites. In order to find out the correct answers to the test, you need to click on the inscription “show correct answers” ​​at the bottom of the page with a list of questions. The correct answer will be underlined below with a colored line.

Moreover, the correct answers to the accounting test can be found out immediately, without answering the test questions. However, we recommend that you first try to answer the questions, because the proposed tasks are not so much a test of knowledge, but rather an opportunity to independently assess your ability to find the correct answer.

You can test your knowledge for free on questions that are used when testing to obtain certificates of a professional accountant of the IPB of Russia.

Choose any test below and take it online without any time limit.

  • Testing for obtaining a professional accountant certificate “Accountant for a public sector organization”
  • Testing for obtaining a professional accountant certificate “Accountant for a commercial organization”
  • Testing upon receipt of the diploma “Expert in Internal Control and Audit”
  • Testing for obtaining a professional accountant certificate “Chief Accountant of a Public Sector Organization”
  • Testing for obtaining a professional accountant certificate “Chief Accountant of a Commercial Organization”
  • Testing for obtaining the diploma “Expert in International Financial Reporting”
  • Testing for obtaining the diploma “Taxation Expert – Tax Consultant”
  • Testing for obtaining a diploma “Financial Director”
  • Demo version of the task for generating tax and accounting (financial) reporting

Several types of tests are used at different interview levels. The test for an accountant when applying for a job is not always passed immediately. As a standard, many companies ask the applicant to take an online test even before the face-to-face interview stage. A standard set may include the following types of tests:

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