Accountıng I Çıkmış Sorular, Online Deneme Sınavları, Çalışma, Dersler, Sınava Hazırlanma, vize, final

Soru 1:

Which of the following is the right formula for the calculation of each unit of inventory?

A) Cost per unit = Purchase returns + Purchase price – Purchase discounts – Purchase returns - Freight in B) Cost per unit = Purchase discounts- Purchase price – Purchase returns + Freight in C) Cost per unit = Purchase price – Purchase discounts – Purchase returns + Freight in D) Cost per unit = Purchase price – Purchase discounts + Purchase returns + Freight in E) Cost per unit = Purchase price – Purchase discounts – Purchase returns - Freight in

Soru 2:

.........................................holds that companies should use the same accounting methods and procedures in each accounting period so that the information provided will help investors and creditors to compare a company’s financial statements from one period to the next. Which should come to the dotted place according to the continuation of the sentence?

A) Disclosure Principle B) Consistency Principle C) Materiality Concept D) Conservatism Principle E) Perpetual Inventory Principle

Soru 3:

Which one of the following is recognized at their fair value, which comprises of transaction costs associated with the transaction?

A) Sales allowances B) Cash discounts C) Trade discounts D) Valuation of accounts receivables E) Deferred Delay Charges

Soru 4:

Which of the following is an income statement account that shows the losses incurred due to uncollectible receivables?

A) Sales Revenue B) Sales Returns and Allowances C) Interest Income Deferred Delay Charges D) Bad Debt Expense E) Deferred Delay Charges

Soru 5:

What is the amount owed to a company by customers as a result of delivering goods or services?

A) Bad debt expense B) Accounts receivable C) Trade discounts D) Cash discounts E) Cash (net) realizable value

Soru 6:

Suppose that on April 15, %10 of the 100 units (each unit costs 500 TL) of baby car seats sold on credit on April 20 is returned. Which of the following accounts are used to record this transaction?

A) Accounts Receivable, Sales Returns and Allowances B) Cash, Sales Returns and Allowances C) Banks, Sales Returns and Allowances D) Cash, Sales Revenue E) Sales Revenue, Banks

Soru 7:

"This is the estimated sales value minus estimated cost of completion and minus estimated cost of sale." Which option is described above?

A) Lower of Cost or Market Value Method B) Net Realizable Value C) Inventory Turnover Ratio D) Days’ Sales in Inventory E) Last-In, First-Out (LIFO) Method

Soru 8:

I. Recording the business transactions II. Communicating of the financial transactions of an entity to interested users III. Identifying business activities IV. Growing sustainably to gain more benefits Which of the given is among the basic activities of accounting?

A) I & IV B) I, II & III C) I, II & IV D) I, III & IV E) II, III & IV

Soru 9:

Which one of the following is an income statement account that shows the losses incurred due to uncollectible receivables?

A) Income statement B) Cash discounts C) Bad debt expense D) Trade discounts E) Sales allowances

Soru 10:

Which of the following shows the calculation for Days' Sales Inventory?

A) 365 days divided by inventory turnover B) 7 days divided by inventory turnover C) 365 days divided by average merchandise inventory D) 7 days multiplied by inventory turnover E) 365 days multiplied by inventory turnover

Soru 11:

Which of the followings is not among the expenses of “Single-Step Income Statement”?

A) Salaries Expense B) Advertising Expense C) Research and Development Expenses D) Delivery Expense E) Depreciation Expense

Soru 12:

"This is an income statement account that shows the losses incurred due to uncollectible receivable." Which option is described above?

A) Allowance method or the direct write-off method B) Cash discounts C) Sales returns and allowances D) Cash (net) realizable value E) Bad debt expense

Soru 13:

If the Accounts receivables is 500,000 and Allowance for doubtful debts is 20,000 what is the Cash (Net) Realizable Value of the Accounts Receivable?

A) 520,000 B) 480,000 C) 2,500 D) 80,000 E) 5,000

Soru 14:

raw materials inventory work-in-process inventory finished goods inventor Which of the inventory types above do manufacturing companies have?

A) Only I B) Only III C) I and II D) I and III E) I, II and III

Soru 15:

Which one of the following is the writer of a note, promises to pay?

A) Payee B) Maker C) Factor D) Promissory note E) Buyer

Soru 16:

Which of the following is the definition of "revenue", which is one of the factors increasing or decreasing the level of owner’s equity?

A) Revenues are the gross increase in owner’s equity resulting from business activities entered into for the purpose of earning income. B) Revenues are the cost of assets consumed or services rendered in the process of earning revenue C) Revenues are the gross income in owner’s equity resulting from trade business activities D) Revenues are the financial transactions of the business recorded by accountants E) Revenues are the expenses which decrease owner’s equit

Soru 17:

Which one is determined by dividing the cost of goods available for sale by the number of units available?

A) Average Cost Method B) Inventory Cost Flow C) Specific Identification Method D) Weighted average cost per unit E) Conservatism

Soru 18:

" Some sorts of programs can control, find solutions to protect businesses’ cash and other assets against fraud." Which notion's explanation is given above?

A) Cash B) Cash Budget C) Receipts D) Artificial Intelligence E) Internal Control

Soru 19:

What reports the cost of goods, materials and other components of manufacturing process used for the inventory which are still in production process?

A) Raw Materials Inventory B) Finished Goods Inventory C) Work in Process Inventory D) Accounting Principles E) Inventory Accounting Systems

Soru 20:

Which one of the following is the business of purchasing receivables from companies upon a fee for the services performed to manage and collect receivables?

A) Credit cards sales B) Debit card sales C) Leasing D) Factoring E) Forfaiting