Estate
Is the machine for 1750 euros a long-term asset?
YES
Name 2 types of supplies.
Purchased supplies and supplies of own production.
In which accounting class are costs charged?
5
What 2 groups do we divide revenues into?
Income from economic activity, income from financial activity
In relation to employees, we have...?
obligations
What must be the value of an intangible asset in order to classify it as a long-term asset?
2.400 €
Name 2 types of purchased supplies.
Material and goods.
What 2 groups do we divide costs into?
costs of economic activity, costs of financial activity
What 3 types of sales do you know?
Sales for own products, sales for services, sales for goods
In which accounting class do we account for short-term receivables and liabilities?
3
How do you account for the inclusion of a car in property?
022/042
Name 4 types of own supplies.
Work in progress, semi-finished products, products, animals.
Are representation costs a tax expense?
No, only advertising items with a value not exceeding 17 euros per item.
What revenues are in accounting group 61?
Internal revenues
How do we divide receivables and liabilities from a time point of view?
Short-term, long-term
How do you account for the write-off of a car due to damage?
549/082
How is stolen material accounted for?
549/112
How do you account for employee salary costs?
521/331
How are sales of goods charged?
311/604
How is the invoice for the goods charged?
311/604
How is the transfer of a car from personal use to business charged?
022/491
How is excess material detected during inventory accounted for?
112/648
How do you account for the wage costs of employed partners?
522/366
How do you account for the proceeds from the sale of the machine?
315/641
How is the claim against the employee charged when an advance payment is provided for a business trip in cash?
335/211