Control work number 4.
OPTION 1
Task 1
In the balance sheet receivables companies listed at the beginning of the year in the amount of 2,400 thousand. Tenge, at yearend 1980 tenge. According to a report of cash flows receivable amount repaid during the reporting year amounted to 32,000 thousand. Tenge. Determine the period of the accounts receivable turnover. Formulate a conclusion.
Task 2
In the balance sheet of the enterprise balance of the account "Materials"  15,000 tenge at the beginning of the year, and at the end of the year  8000 tenge. Ledger data show that the amount of materials consumed during the year is 289,320 thousand tenge. Turnover period materials in the previous year was 12.5 days. Determine the change in the turnover period of materials compared to the previous year. Formulate a conclusion.
Task 3
In the income statement reflects the amount of enterprise revenue from sales of products in 2011  125 600 thousand, and in 2012  137 900 thousand tenge. In the balance sheet receivables listed in 2011  5700 thousand, and in 2012  4200 tenge. Method of chain substitutions to determine the influence of factors on change receivables turnover ratio. Formulate a conclusion.
Task 4
Revenue from product sales 3,800 thousand, the production cost of goods sold 2,400 thousand, expenses for the period 1050 tenge. Income tax rate of 20% (relative). Calculate the amount of income after tax. Formulate a conclusion.
OPTION 2
Task 1
In the balance sheet receivables companies listed at the beginning of the year in the amount of 2,800 thousand. Tenge, at yearend 2500 tenge. According to a report of cash flows receivable amount repaid during the reporting year amounted to 30,000 thousand. Tenge. Determine the period of the accounts receivable turnover. Formulate a conclusion.
Task 2
In the balance sheet of the enterprise balance of the account "Materials"  20,000 tenge at the beginning of the year, and at the end of the year  15000 tenge. Ledger data show that the amount of materials consumed during the year is 354,000 thousand tenge. Turnover period materials in the previous year was 9 days. Determine the change in the turnover period of materials compared to the previous year. Formulate a conclusion.
Task 3
In the income statement reflects the amount of enterprise revenue from sales of products in 2011  130,000 thousand, and in 2012  147 000 thousand tenge. In the balance sheet receivables listed in 2011  5000 thousand, and in 2012  4900 tenge. Method of chain substitutions to determine the influence of factors on change receivables turnover ratio. Formulate a conclusion.
Task 4
Revenue from product sales 5,200 thousand, the production cost of goods sold 3,200 thousand, 800 thousand tenge expenses of the period. Income tax rate of 20% (relative). Calculate the amount of income after tax. Formulate a conclusion.
OPTION 3
Task 1
In the balance sheet receivables companies listed at the beginning of the year in the amount of 4,000 thousand. Tenge, at yearend 1300 tenge. According to a report of cash flows receivable amount repaid during the reporting year amounted to 27,000 thousand. Tenge. Determine the period of the accounts receivable turnover. Formulate a conclusion.
Task 2
In the balance sheet of the enterprise balance of the account "Materials"  9000 tenge at the beginning of the year, and at the end of the year  4000 tenge. Ledger data show that the amount of materials consumed during the year is 200,000 thousand tenge. Turnover period materials in the previous year was 12 days. Determine the change in the turnover period of materials compared to the previous year. Formulate a conclusion.
Task 3
In the income statement reflects the amount of enterprise revenue from sales of products in 2011  100,000 thousand, and in 2012  120 000 thousand tenge. In the balance sheet receivables listed in 2011  5000 thousand, and in 2012  4000 tenge. Method of chain substitutions to determine the influence of factors on change receivables turnover ratio. Formulate a conclusion.
Task 4
Revenue from product sales 9,400 thousand, the production cost of goods sold 3,800 thousand, expenses for the period 2600 tenge. Income tax rate of 20% (relative). Calculate the amount of income after tax. Formulate a conclusion.
OPTION 4
Task 1
In the balance sheet receivables companies listed at the beginning of the year in the amount of 7,000 thousand Tenge, at yearend 2300 tenge. According to a report of cash flows receivable amount repaid during the reporting year amounted to 38,000 thousand Tenge. Determine the period of the accounts receivable turnover. Formulate a conclusion.
Task 2
In the balance sheet of the enterprise balance of the account "Materials"  18000 tenge at the beginning of the year, and at the end of the year  9000 tenge. Ledger data show that the amount of materials consumed during the year is 340,000 thousand tenge. Turnover period materials in the previous year amounted to 7 days. Determine the change in the turnover period of materials compared to the previous year. Formulate a conclusion.
Task 3
In the income statement reflects the amount of enterprise revenue from sales of products in 2011  170 500 thousand, and in 2012  190 000 thousand tenge. In the balance sheet receivables listed in 2011  3700 thousand, and in 2012  4500 tenge. Method of chain substitutions to determine the influence of factors on change receivables turnover ratio. Formulate a conclusion.
Task 4
Revenue from product sales 6,700 thousand, the production cost of goods sold 4,100 thousand, expenses for the period 2100 tenge. Income tax rate of 20% (relative). Calculate the amount of income after tax. Formulate a conclusion.
OPTION 5
Task 1
In the statement of changes in equity Share capital is reflected in the amount of 1,300 thousand. Tenge at the beginning of the year, the capital reserve  10% of the share capital, retained earnings  5% of the total amount authorized and reserve capital. At the end of the year exceeds the amount of the authorized capital at the beginning of the year to 300 thousand. Tenge; retained earnings reflected in the 200 th. tenge more than at the beginning of the year. Calculate the amount of equity at the beginning of the year and at yearend. Formulate a conclusion.
Task 2
According to the report of cash flow balance at the beginning of the year is 4300 thousand. Tenge. During the year, the company paid off with suppliers in the amount of 2,100 thousand. Tenge, buyers of products made amount to the account and in cash 3,900 thousand. Tenge, transfer money in the budget for taxes 1300 thousand. Tenge from the bank to get a loan in the amount of 3,900 thousand tenge , listed banking institution on the loan and to repay the debt on the loan in 1200 thousand, issued to employees wages in the amount of 4,800 thousand, purchased equipment worth 2,300 thousand. tenge. Calculate the cash balance at yearend. Formulate a conclusion.
Task 3
According to the balance sheet share capital of the company is 2900 thousand, retained earnings 1,300 thousand, the capital reserve of 105 thousand. Tenge. In the end, the share capital increased by 400 thousand. Tenge. Determine the balance sheet total at the beginning and at the end of the year if the borrowed capital at beginning of year 2,130 thousand. Tenge, and at yearend 2480 thousand. Tenge. Calculate the dependency ratio and the coefficient of independence. Formulate a conclusion.
Task 4
In the profit and loss income from the sales of products 4,720 thousand. Tenge, production cost of goods sold 2,130 thousand. Tenge expensed 800 thousand. Tenge. Calculate gross income, operating income, income from nonoperating activities (400 ths. Tenge), income from ordinary activities before tax, net income of the company (conditionally rate on income 20%). Formulate a conclusion.
OPTION 6
Task 1
In the statement of changes in equity Share capital is reflected in the amount of 2,000 thousand. Tenge at the beginning of the year, the capital reserve  10% of the share capital, retained earnings  8% of the total amount authorized and reserve capital. At the end of the year exceeds the amount of the authorized capital at the beginning of the year to 400 thousand. Tenge; retained earnings reflected in the 300 th. tenge more than at the beginning of the year. Calculate the amount of equity at the beginning of the year and at yearend. Formulate a conclusion.
Task 2
According to the report of cash flow balance at the beginning of the year is 7300 thousand. Tenge. During the year, the company paid off with suppliers in the amount of 2,000 thousand. Tenge, buyers of products made amount to the account and in cash 3,000 thousand. Tenge, transfer money in the budget for taxes 2200 thousand. Tenge from the bank to get a loan in the amount of 3,000 thousand tenge , listed banking institution on the loan and to repay the debt on the loan in 1300 thousand, issued to employees wages in the amount of 4,900 thousand, purchased equipment worth 3,000 thousand. tenge. Calculate the cash balance at yearend. Formulate a conclusion.
Task 3
According to the balance sheet share capital of the company is 3,400 thousand, retained earnings 2,300 thousand, the capital reserve of 300 thousand. Tenge. In the end, the share capital increased by 420 thousand. Tenge. Determine the balance sheet total at the beginning and at the end of the year if the borrowed capital at beginning of year 2,300 thousand. Tenge, and at yearend 2000 thousand. Tenge. Calculate the dependency ratio and the coefficient of independence. Formulate a conclusion.
Task 4
In the profit and loss income from the sales of products 5,900 thousand. Tenge, production cost of goods sold 2,600 thousand. Tenge expensed 700 thousand. Tenge. Calculate gross income, operating income, income from nonoperating activities (300 ths. Tenge), income from ordinary activities before tax, net income of the company (conditionally rate on income 20%). Formulate a conclusion.
OPTION 7
Task 1
In the statement of changes in equity Share capital is reflected in the amount of 2,100 thousand. Tenge at the beginning of the year, the capital reserve  10% of the share capital, retained earnings  6% of the total amount authorized and reserve capital. At the end of the year exceeds the amount of the authorized capital at the beginning of the year to 500 thousand. Tenge; retained earnings reflected in the 700 th. tenge more than at the beginning of the year. Calculate the amount of equity at the beginning of the year and at yearend. Formulate a conclusion.
Task 2
According to the report of cash flow balance at the beginning of the year is 4000 thousand. Tenge. During the year, the company paid off with suppliers in the amount of 2,500 thousand. Tenge, buyers of products made amount to the account and in cash 3,800 thousand. Tenge, transfer money in the budget for taxes 1100 thousand. Tenge from the bank to get a loan in the amount of 5900 tenge , listed banking institution on the loan and to repay the debt on the loan in 2200 thousand, issued to employees wages in the amount of 4,400 thousand, purchased equipment worth 2,100 thousand. tenge. Calculate the cash balance at yearend. Formulate a conclusion.
Task 3
According to the balance sheet share capital of the company is 3,200 thousand, retained earnings 1,000 thousand, the capital reserve of 200 thousand. Tenge. In the end, the share capital increased by 250 thousand. Tenge. Determine the balance sheet total at the beginning and at the end of the year if the borrowed capital at beginning of year 2,000 thousand. Tenge, and at yearend 2400 thousand. Tenge. Calculate the dependency ratio and the coefficient of independence. Formulate a conclusion.
Task 4
In the profit and loss income from the sales of products 4,300 thousand. Tenge, production cost of goods sold 2,300 thousand. Tenge expensed 700 thousand. Tenge. Calculate gross income, operating income, income from nonoperating activities (200 ths. Tenge), income from ordinary activities before tax, net income of the company (conditionally rate on income 20%). Formulate a conclusion.
OPTION 8
Task 1
In the statement of changes in equity Share capital is reflected in the amount of 1,900 thousand. Tenge at the beginning of the year, the capital reserve  10% of the share capital, retained earnings  7% of the total amount authorized and reserve capital. At the end of the year exceeds the amount of the authorized capital at the beginning of the year to 400 thousand. Tenge; retained earnings reflected in the 300 th. tenge more than at the beginning of the year. Calculate the amount of equity at the beginning of the year and at yearend. Formulate a conclusion.
Task 2
According to the report of cash flow balance at the beginning of the year is 4200 thousand. Tenge. During the year, the company paid off with suppliers in the amount of 2,000 thousand. Tenge, buyers of products made amount to the account and in cash 3,500 thousand. Tenge, transfer money in the budget for taxes 1100 thousand. Tenge from the bank to get a loan in the amount of 3,800 thousand tenge , listed banking institution on the loan and to repay the debt on the loan in 1000 thousand, issued to employees wages in the amount of 4,500 thousand, purchased equipment worth 2,200 thousand. tenge. Calculate the cash balance at yearend. Formulate a conclusion.
Task 3
According to the balance sheet share capital of the company is 3,200 thousand, retained earnings 1,400 thousand, the capital reserve of 600 thousand. Tenge. In the end, the share capital increased by 500 thousand. Tenge. Determine the balance sheet total at the beginning and at the end of the year if the borrowed capital at beginning of year 2,000 thousand. Tenge, and at yearend 2200 thousand. Tenge. Calculate the dependency ratio and the coefficient of independence. Formulate a conclusion.
Task 4
In the profit and loss income from the sales of products 5,200 thousand. Tenge, the production cost of goods sold 2,300 thousand. Tenge expenses of the period 890 thousand. Tenge. Calculate gross income, operating income, income from nonoperating activities (450 ths. Tenge), income from ordinary activities before tax, net income of the company (conditionally rate on income 20%). Formulate a conclusion.
OPTION 9
Task 1
Announced the results of the production program  products and their quantity. The total cost of the production program totaled 7,000,000 tenge. Using existing equivalence factors determine the cost of each product. Formulate a conclusion.
Product Type 
The quantity, t 
Equivalency factors 
Recalculation of the amount of each type in the number of standard product 
Bridge cost price of 1 ton of standard product, tenge 
The cost price of real products, tenge 

А 
200 
1,2 




В 
300 
1,0 



С 
125 
1,5 



Total 
 
 

 
Task 2
Known product unit sales price of 2000 tenge; purchase price of the product unit 1500 tenge; fixed costs 500,000 tenge. Determine the breakeven point. Formulate a conclusion.
Task 3
Known product unit sales price  "A" unit purchase price of the product "B" fixed costs  "C". What is the number of units of products need to be implemented to get the planned amount of income «D» after tax if the tax rate «N»? Create a model. Formulate a conclusion.
OPTION 10
Task 1
Announced the results of the production program  products and their quantity. The total cost of the production program totaled 8,000,000 tenge. Using existing equivalence factors determine the cost of each product. Formulate a conclusion.
Product Type 
The quantity, t 
Equivalency factors 
Recalculation of the amount of each type in the number of standard product 
Bridge cost price of 1 ton of standard product, tenge 
The cost price of real products, tenge 

А 
150 
1,2 




В 
280 
1,0 



С 
135 
1,5 



Total 
 
 

 
Task 2
Known product unit sales price of 3,000 tenge; purchase price of the product unit 1500 tenge; fixed cost 1500 000 tenge. Determine the breakeven point. Formulate a conclusion.
Task 3
Known product unit sales price  "A" unit purchase price of the product "B" fixed costs  "C". What is the number of units of products need to be implemented to achieve breakeven point? Create a model. Formulate a conclusion.
OPTION 11
Task 1
Announced the results of the production program  products and their quantity. The total cost of the production program totaled 5,000,000 tenge. Using existing equivalence factors determine the cost of each product. Formulate a conclusion.
Product Type 
The quantity, t 
Equivalency factors 
Recalculation of the amount of each type in the number of standard product 
Bridge cost price of 1 ton of standard product, tenge 
The cost price of real products, tenge 

А 
400 
1,2 




В 
270 
1,0 



С 
90 
1,5 



Total 
 
 

 
Task 2
Known product unit sales price of 4,000 tenge; purchase price of the product unit 2000 tenge; fixed cost 1800 000 tenge. Determine the breakeven point. Formulate a conclusion.
Task 3
Known product unit sales price  "A" unit purchase price of the product "B" fixed costs  "C". What is the number of units of products you need to implement to get 10% of revenue from total revenue? Create a model. Formulate a conclusion.
OPTION 12
Task 1
Announced the results of the production program  products and their quantity. The total cost of the production program totaled 9,000,000 tenge. Using existing equivalence factors determine the cost of each product. Formulate a conclusion.
Product Type 
The quantity, t 
Equivalency factors 
Recalculation of the amount of each type in the number of standard product 
Bridge cost price of 1 ton of standard product, tenge 
The cost price of real products, tenge 

А 
230 
1,2 




В 
210 
1,0 



С 
145 
1,5 



Total 
 
 

 
Task 2
Known product unit sales price of 5,000 tenge; purchase price of the product units in 2500 tenge; fixed costs 500,000 tenge. Determine the breakeven point. Formulate a conclusion.
Task 3
Known product unit sales price  "A" unit purchase price of the product "B" fixed costs  "C". What is the number of units of products need to be implemented so that the proceeds covered the costs, and the financial result was zero? Create a model. Formulate a conclusion.