Basic Accounting

1. Among the elements the elements that form part of the account you can find:

• The balance sheet change of the account

• The explanation of the result obtained

• Total amounts

• The explanation of the operation recorded

• The account form

2. The name of the account

• Is directly attached to the explanation of the operations recorded

• Is similar, or whenever it is possible, identifies with the name of the patrimonial elements for which it is used

• Is determined by the content and the name of the element for which ensures the accounting

• Is established by each economical unit according to its own necessities of information

• Is directly related to the object of activity of each economical unit

3. The transactions recorded in accounts explanation is:

• Detailed explanation

• Brief explanation

• Descriptive explanation

• Relevant explanation

• Accounting explanation

4. The account’s debit and credit represent:

• The two parts of the balance sheet

• Conventionally established names for the two parts of the account

• The two parts in which are recorded the patrimonial actives and liabilities

• The two parts of the account in which are recorded the growth of actives

• Components of the account

5. In the account’s debit are recorded:

• Amounts of money which refer only to growing elements

• Actives growth and Liabilities drop

• The exiting afferent to the actives elements

• Amounts of money which refer only to dropping elements

• Liabilities drop and Actives growth

6. In the account’s credit are recorded:

• Amounts of money which refer only to dropping elements

• The exiting afferent to the passive elements

• The exiting afferent to the actives elements

• Amounts of money which refer only to growing elements

• Growth of actives and drop of liabilities

7. The debit turnovers of the assets account consist of:

• The existing recorded in debit to which it adds the total amounts recorded in debit during the period

• The obtained values through the addition of the total amounts of money recorded in debit during the period

• Initial debit balance to which it adds the final credit balance

• Total debit amounts decresed with final credit balance

• Total debit amounts decresed with total credit amounts

8. The account 302 „Consumables” present at the start of march an initial balance of 400 lei. In march there are bought and recorded three acquisitions of consumables of 300 lei, 600 lei and 900 lei, and two launching consumptions of 400 and 500 lei. The final balance of the account „Consumables” is:

• 2.200 lei

• 1.800 lei

• 1.300 lei

• 900 lei

• 1.400 lei

9. The credit turnovers of the liabilities account consist of:

• Initial credit balance to which it adds the final credit balance

• The existing recorded in credit to which it adds the total amounts recorded in credit during the period

• Total credit amounts decresed with initial credit balance

• The obtained values through the addition of the total amounts of money recorded in credit during the period

• Total credit amounts minus total debit amounts

10. The account 404 „Suppliers for non current assets” present at the start of march an initial balance of 2.000 lei. In march there are bought and recorded two acquisitions of non current assets of 1.600 and 700 lei, and three payments in the suppliers accounts of 900, 1.800 and 700 lei. The final balance of the account „Suppliers for non current assets” is:

• 900 lei

• 4.300 lei

• 1.300 lei

• 7.700 lei

• 2.300 lei