Національний банк україни університет банківської справи харківський інститут банківської справи

Кафедра фінансів

Навчальний рік 2011-2012

Дисципліна „Фінанси підприємств”

Examination card №13

Theoretical question

Current Assets – type and definition

Practical tasks

Task 1

To calculate balance profit in the accounting period. A gain from realization of production of 96,0 thousand UAH., the VAT – 10,0 thousand UAH., commercial expenses – 1,3 thousand UAH.

Other non-realization incomes and expenses: profits – 8,1 thousand UAH, losses – 1,4 thousand UAH.

To define influence of factors on profitability of production if according to plan the profit on production realization made 22,3 thousand UAH., the full cost price of realized production – 74,0 thousand UAH.

Task 2

Initial cost of fixed assets object’s group for January, 1st is 500 thousand UAH, term of actual operation – 3 years.

Calculate residual cost and ratio of wear and tear on the same date if depreciation is charged in the in the way of the sum of numbers of years; in the term of useful use way of the reduced rest (factor of acceleration 2). For the given group of fixed assets objects term of useful use of 10 years is defined.

Затверджено на засіданні кафедри фінансів

Протокол №___ від ___ грудня 2011 р.

Завідуючий кафедрою Екзаменатор

__________ О.Б. Жихор ___________ Т.І. Лепейко

(підпис) (підпис)

Національний банк україни університет банківської справи харківський інститут банківської справи

Кафедра фінансів

Навчальний рік 2011-2012

Дисципліна „Фінанси підприємств”

Examination card №14

Theoretical question

Ways of Current Asset financing

Practical tasks

Task 1

To calculate balance profit in the accounting period. A gain from realization of production of 250,0 thousand UAH., the VAT – 24,0 thousand UAH., commercial expenses – 11,9 thousand UAH.

Other non-realization incomes and expenses: profits – 18,1 thousand UAH, losses – 3,4 thousand UAH.

To define influence of factors on profitability of production if according to plan the profit on production realization made 45,3 thousand UAH., the full cost price of realized production – 160,0 thousand UAH.

Task 2

Cost of the fixed assets, million UAH, according to classification by natural structure for January, 1st made:

Buildings 40

Constructions 10

Cars and the equipment 63

Vehicles 8

Industrial and economic stock 8

Other fixed assets 5

In February of current year manufacturing building was built and put in operation, it cost 5 million UAH; in April the equipment was bought by total cost of 12 million UAH; in October it is written off morally and physically out-of-date equipment for the sum of 5 million UAH.

Define structure of the fixed assets for the beginning and on the end of the year, a share of active and passive parts on the beginning and the end of the year and values of factors of leaving and updating of the fixed assets.

Затверджено на засіданні кафедри фінансів

Протокол №___ від ___ грудня 2011 р.

Завідуючий кафедрою Екзаменатор

__________ О.Б. Жихор ___________ Т.І. Лепейко (підпис) (підпис)