For more than 50 years, PSI has led the industry in providing assessment and evaluation programs for businesses, state governments and professional associations. PSI develops a range of assessments for pre-employment selection, evaluation, placement, and licensure and certification to provide workforce assessment solutions that enable our clients to match important individual capabilities with job demands.
Our reputation is built on unprecedented research demonstrating that tests predict professional readiness and performance. Whether you use our published products or custom solutions, you are in good company. One-third of the Fortune 100 and dozens of state agencies have found value using our assessment solutions.
PSI initially created our online store to make it easy for candidates to obtain the books and reference materials listed in the Candidate Information Bulletins. As our store has grown PSI has added additional exam preparation materials offered by leaders in education and training for each sector.
PSI makes every effort to get your purchase to you as quickly as possible, although there may be some delays due to circumstances beyond our control. Please note that PSI is not financially responsible for shipping delays due to:
Please continue to check the tracking on your order. Each carrier has notifications available you may sign up for to monitor your order’s tracking. We would advise you to add your phone number or email address to receive the latest notifications for your delivery.
Products from this store are shipped in a variety of ways from different locations. Some orders are shipped the same day if orders are placed by 3:00 p.m. Central Time, Monday through Friday.
For books shipped through partner publishers, orders can take as many as five business days before they ship.
Examples include: A.D. Banker, Cengage, Hondros College, Industrial Press, National Learning Center, Performance Programs, PrelicenseTraining.com, TesTeachers, and Ware-Pak. Only STANDARD SHIPPING is available for those suppliers.
We can ship to virtually any address in the world. Note that there are restrictions on some products, and some products cannot be shipped to international destinations.
When you place an order, we will estimate shipping and delivery dates for you based on the availability of your items and the shipping options you choose. Depending on the shipping provider you choose, shipping date estimates may appear on the shipping quotes page.
Please also note that the shipping rates for many items we sell are weight-based. The weight of any such item can be found on its detail page. To reflect the policies of the shipping companies we use, all weights will be rounded up to the next full pound.
Orders including a PDF download (currently offered by Passbooks) the following restrictions apply:
Purchased PDFs can be downloaded from your PSIOnlineStore account or is accessed via email.
Please ensure you have correctly entered your email address to ensure you are able to access the material.
PSI does offer a pick-up service at our Las Vegas office for the following books only:
This option will be available for selection at check out. You will need to pay first and then pick up your order at our office.
The PSI Online Store
3210 East Tropicana
Las Vegas, Nevada 89121
You may return most new, unopened items sold and fulfilled by The PSI Online Store within 30 days of delivery for a full refund. Please note that there will be a 20% restocking fee. If you need to return an item, please contact us at [email protected] or call (866) 589-3088.
Note that all PDF sales are final.
We'll pay the return shipping costs if the return is a result of our error (you received an incorrect or defective item, etc.).
The following suppliers ship directly: Passbooks, Cengage, Hondros College, Industrial Press, National Learning Center (NLC), Performance Programs, Ware-Pak, PreLicensetraining.
com (PLT) and TesTeachers:
Only STANDARD SHIPPING is available for books shipped directly from from these suppliers. Please contact the supplier directly for return information, they may accept returns of new, unopened items.
You should expect to receive your refund within four weeks of giving your package to the return shipper, however, in many cases you will receive a refund more quickly. This time period includes the transit time for us to receive your return from the shipper (5 to 10 business days), the time it takes us to process your return once we receive it (3 to 5 business days), and the time it takes your bank to process our refund request (5 to 10 business days).
If you need to return an item, simply login to your account, view the order using the "Complete Orders" link under the My Account menu and click the Return Item(s) button. We'll notify you via e-mail of your refund once we've received and processed the returned item.
Return your item to:
The PSI Online Store
18000 West 105th Street
Olathe, KS 66061
Please provide a copy of the original packing slip when returning.
If you are already set up as a tax exempt customer in our system, please sign in and place your order normally. You should see that taxes are not applied to your order. If you are not set up as tax exempt in our system or if you continue to see taxes applied to your orders, please contact us at [email protected]. We will get back to you within two business days.
Once you purchase your practice test, you will receive a second email from PSI Support [email protected] email that contains your access code. Please note that many our practice tests are purchased through the Online Store and fulfilled in GMetrix. You must create a GMetrix account in order to access your test. This account is different than your PSI Online Store account.
Please make sure to check your Junk mail folder for the email from support@psi.
mail.memorang.com email. This may take several moments to propagate.
Please call 866-589-3088 or email [email protected]
Please be sure to check your junk mail folder for the PSI Support [email protected] email. Please note that your PSI Online Store account will not allow access to GMetrix. A new account on GMetrix must be created in order to access your practice test.
Please reach out to GMetrix Support at [email protected]. For the fastest service, please be sure to include your name, your GMetrix login email, your order number and the code you are attempting to redeem with.
If you have purchased the mobile app, please contact [email protected]
Here is how to turn on cookies in the most common browsers:
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Go to the Customer Service, Account Information page.
This page lists all your orders. Click the date of the order whose status you wish to view.
Shipping costs will be displayed on the Invoice you see before confirming your order.
The Candidate Information Bulletin lists the reference materials and study materials that should be helpful to prepare for your examination. However, we cannot recommend any one book over another.
The Candidate Information Bulletin sets forth the reference material used to prepare the questions on the test. Some tests are based entirely on a few books, while others are based on a wide variety of reference materials as well as trade knowledge and general industry practices.
The Candidate Information Bulletin sets forth the material and information upon which the examination questions are based. You have to decide how much of this material and information you wish to review and study.
Refunds are provided when a customer receives a book different from that listed on the invoice or if the book is the wrong edition.
We do not provide refunds for books based on a customer’s performance on a test.
Currently, the only books we sell that come with a practice test are the Business and Project Management for Contractors - Maryland Home Improvement Commission Edition and the Home Improvement Salesperson Reference Manual - Maryland Home Improvement Commission Edition
Some orders are shipped the same day if orders are placed by 3:00 p.m. Central Time, Monday through Friday. For books shipped through partner publishers, orders can take as many as five business days before they ship. Examples include: A.D. Banker, Cengage, Hondros College, Industrial Press, National Learning Center, Performance Programs, PrelicenseTraining.com, TesTeachers, and Ware-Pak. Only STANDARD SHIPPING is available for those suppliers.
Please contact the supplier directly for return information — they may accept returns of new, unopened items.
Please see the “Shipping and Returns” tab for additional details.
Orders including a PDF download (currently offered by Passbooks) the following restrictions apply:
The PDF can be downloaded from your PSIOnlineStore account or is accessed via email. Please ensure you have entered your email address accurately to access the material.
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90,000 recommendation P-49/2014-OK MASH “Costs for acceptance tests”Foundation “National Non-state
Accounting regulator
“ Accounting Methodological Center ” 9000
(BMC Foundation“ BMC ”Foundation )
developed
by a non-profit organization
Foundation "BMC"
adopted OK MASH 2013-12-06 9000
DESCRIPTION OF THE PROBLEM
The organization - the executor under the contract for the supply of products in accordance with the requirements of the design documentation, must conduct periodic acceptance tests (PSI) in protection of the parties supplied (realized) serial products.
Tests can be carried out by the contractor after the sale to the customer of both part of the batch of products and the entire batch. In this case, tests can be carried out in a later reporting period than the sale of products to the customer. The cost of testing is provided for in the contract for the supply of products in the price of each unit of production.
This procedure, in particular, is applied when performing government contracts.
For example, when compiling accounting estimates for a state customer at the time of sale of products in quarters 1-3, the contractor does not have any costs associated with conducting PSI from this batch in the current year. Such costs will appear either in the 4th quarter or in the next reporting year after the sale of all batches of products to the state customer during the PSI.
How to correctly reflect in accounting the expected costs of testing (PSI) in defense of consignments of goods sold during the reporting year?
DECISION
1.
According to the norms of paragraph 4.5 of PBU 8/2010 “Estimated Liabilities, Contingent Liabilities and Contingent Assets” (hereinafter referred to as RAS 8/2010): the amount and (or) the term of performance (hereinafter referred to as the estimated obligation) may arise ... from the norms of legislative and other regulatory legal acts, court decisions, contracts.
2. “An estimated liability is recognized in accounting if the following conditions are simultaneously met:
a) the organization has an obligation resulting from past events in its economic life, the fulfillment of which the organization cannot avoid. When an entity has doubts about the existence of such a liability, the entity recognizes a provision if, after considering all the circumstances and conditions, including expert opinion, it is more likely than not that the liability exists;
b) decrease in the economic benefits of the organization, necessary for the performance of the estimated obligation, probably;
c) the amount of the estimated liability can be reasonably estimated.
”
3. Parallel norm p. 2 PBU 8/2010 “This Regulation does not apply to … contracts under which, as of the reporting date, at least one party to the contract has not fully fulfilled its obligations, with the exception of employment contracts …” applies , in an obvious way, to the obligations arising from the subject of the contract, its economic and civil nature. In particular, the obligation of an economic entity to deliver certain types of goods, works, services cannot be reflected as an estimated liability. At the same time, the estimated obligations of the economic entity, which it still bears after the completion of the transaction, that is, after the sale of products, goods, works, services, should be reflected. As an example of this type of estimated liability, PBU 8/2010 indicates warranty service obligations. Such an example is not exhaustive, since a necessary and sufficient condition for the recognition of an estimated liability is its compliance with the definition and recognition criteria specified in paragraphs.
4 and 5 PBU 8/2010.
4. Among the estimated liabilities that must be recognized by an economic entity at the reporting date, there are obligations to test products, which remain with the supplier after the sale of such products. To verify the validity of this statement, we will check the fulfillment of the criteria for recognition of an estimated liability.
5. A product testing obligation is an obligation of an organization with an unspecified amount and/or time period. Indeed, even if the amount of testing costs, as well as the timing of testing are known in advance, the economic entity may incur additional costs associated with the delivery of the product during testing, its assembly on site, with the involvement of additional consultants, etc.
6. An organization's obligation to test products is a consequence of past events in its business life. This fact is confirmed by the conclusion of the contract, while the final obligation arises no later than the sale of the first copy (batch) of products.
Such a realization should in most cases be considered as the occurrence of a past obligating event.
7. Recognition of an estimated liability at an earlier date (for example, at the date of production release) in many cases will be contrary to PBU 8/2010. This is due to the fact that the manufactured product, for various reasons, may not be subject to PSI (the Customer's refusal of the product before the PSI, the loss of the product in transit, obsolescence of the product and subsequent termination of the contract, the Customer's refusal from the PSI for technical reasons, it was decided to use PSI results for similar products, etc.). Thus, the inevitability of PSI before the shipment (sale) of the product to the Customer is not always obvious.
8. However, in some cases, the Customer and the Contractor under the contract may have rather strict restrictions on the possibility of waiving PSI for a product. These restrictions can be fixed by unconditional sanctions for refusal, the amount of which exceeds the amount of the PSI, or even lead to the loss of a certain segment of the Organization's activities.
Also, the Customer can pay an advance for the PSI.
9. The above conditions may increase the likelihood of an obligation to conduct PSI even before the shipment (sale) of products. The inevitability of PSI and the existence of a corresponding obligation before the shipment (realization) of the product, thus, can be taken as the result of a value judgment. This follows from paragraph 5a) PBU 8/2010: “ When an entity has doubts about the existence of such a liability, the entity recognizes a provision if, after considering all the circumstances and conditions, including expert opinion, it is more likely than not that the liability exists.” It should be noted that according to this provision, it is necessary to have an opinion of experts (for example, legal services of the Organization) on the existence of an obligation. The organization in this case provides justification for the above judgment by confirming the fact that at the relevant point in time before shipment (realization) under similar contracts there was always an obligation that the parties considered as existing and followed by its repayment.
In addition, there may be cases when the sale of products cannot be carried out without PSI. In these cases, the estimated liability is recognized at the time of production, increasing its cost.
10. The entity cannot recognize a liability for PSI before the product is released.
11. Below is a check of the conditions for recognizing an estimated liability under PSI.
12. The obligation to test products cannot be avoided by the organization. This fact follows from the contract itself, since the violation of the relevant norm entails its subsequent restoration in court, as well as penalties and other types of liability.
13. The obligation to test products entails a likely reduction in the economic benefits of the organization. This fact takes place, since the price of product testing is fixed by the contract.
14. The amount of the estimated liability can be reasonably estimated.
In addition to the conditions specified in the previous paragraph, it should be noted that the additional costs of testing can be estimated based on past practice of conducting them, as well as by costing formed by economic services.
15. As a result, the transaction in question at the time of product release should be reflected:
- in the balance sheet asset - as part of work in progress or finished goods (stocks),
or
- in the Statement of Financial Results - as an expense for ordinary activities;
- in the liability of the balance sheet - as part of the estimated liability.
16. Here it is necessary to emphasize that the estimated obligation arises for each type of product (or for each batch) for which testing is provided.
17. Reflection of PSI expenses in the Statement of Financial Results at the time of the sale of the product (batch of products) indicates the fulfillment of the principle of matching income and expenses, enshrined in RAS 10/99 “Expenses of the organization”.
Also, in the reporting of the economic entity, a certain degree of uniformity in recognizing the costs of testing will be achieved, at the same time, such uniformity, due to certain circumstances, will not always be absolute.
18. Based on the foregoing, when recognizing an estimated liability, it is recommended that its amount be attributed to account 20 “Main production” (25 “General production expenses”), or 44 “Sales expenses”.
19. Account 20 "Main production" (25 "General production costs") is used when the sale of products cannot be carried out without PSI. In other words, accounts 20 "Main production" and 25 "General production costs" are used if PSI are part of the technological process of manufacturing products, and the product cannot be considered a finished product without PSI.
20. Account 44 “Sales costs” can be applied if the sale of products can be carried out without PSI under the terms of the contract.
| Debit account | Account credit | Content of the business transaction |
| 20 “Main production”, 25 “General production expenses”, 44 “Sales expenses” | 96 "Reserves for future expenses" | When shipping (or manufacturing) products, the Contractor reflects on the Debit the expense for ordinary activities, and on the Credit the estimated liability |
| 96 "Reserves for future expenses" | 10 "Materials", 70 "Settlements with personnel for wages", 69 "Settlements for social insurance and security", etc. | In the event of the actual performance of tests, the costs of their conduct are compensated at the expense of the previously created estimated liability |
With our acceptance tests and support during the approval process, we assist you in obtaining justification for obtaining the right to CE marking (European Technical Assessment, ETA) and confirming the suitability of building products for use in a particular area (national approvals, for example, for concrete, raw materials for the production of concrete and cements).
Our service offering covers all stages of the approval process, from preliminary testing to expert opinion.
We conduct preliminary tests, for example, to be able to predict longevity using parameters based on the degree of hydration.
In addition, we undertake comprehensive acceptance tests to obtain
We support you at all stages of the approval process, from pre-testing, application, test program development and implementation, to test reports and expert opinions on the suitability of the product. In addition, we advise you on product optimization
We provide you with comprehensive advice and support in all environmental matters related to the manufacture and processing of cement, lime, concrete and other building products. Thanks to our expertise acquired over many years of research and development, we offer you a comprehensive range of services from a single source – from selection and evaluation to optimization of processes and products.
Service
The concept of “Digital Process Engineering” covers the thematic fields close to processes from the areas of Digitization and Industry 4.0, as well as related topics of modeling technology.
