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

Soru 1:

The company pays ....................... either with cash of by handling goods or services within one year or in an operating cycle.

A) Current assets B) Current Liabilities C) Non-current assets D) Owner's equity E) Revenue

Soru 2:

Which of the following statement reports the changes in the capital throughout the period caused by the owner’s capital investments or withdrawals, net profit or loss?

A) Statement of owner’s equity B) Income statement C) Balance sheet D) Adjusted Trial Balance E) Post-Closing Trial Balance

Soru 3:

Which of the following can not be expresses as an expense ?

A) Salary B) Advertising C) Sales D) Insurance E) Income Tax

Soru 4:

Which of the following is not one of the characteristics of information given in financial statements?

A) Relevant B) Faithfully representable C) Comparable D) Timely E) Creative

Soru 5:

Which of the followings refers to the cost invested in the asset that the business has not yet expensed or unexpired?

A) Book Value B) Usefulness C) Accumulated Depreciation D) Residual Value E) Depreciation Amount

Soru 6:

Which of the following dictates that expense is recognized before the cash is paid?

A) Deferred revenue B) Accrued revenue C) Deferred expense D) Accrued expense E) Time period concept

Soru 7:

I. Assets II. Liabilities III. Distributions IV. Owner's equity Which of the given are among the elements which reflect the financial situation of an organization?

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

Soru 8:

I. Identifying II. Recording III. Analyzing IV. Communicating Which of the activities above are considered to be the basic activities of accounting?

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

Soru 9:

I Liabilities II Assets III Contributions IV Expenses Which of the above increase by crediting (on right side) and normally show credit balance?

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

Soru 10:

In which statement are revenues and expenses reported?

A) Balance sheet B) Statement of owner’s equity C) Income statement D) Net statement E) Profit statement

Soru 11:

What is time period assumption?

A) Accounting periods should be more than 5 years. B) The time-period concept assumes that unlimited economic life of a company will be divided into regular intervals and that financial statements will be prepared for specific periods such as a month, quarter, or year. C) Accounting periods may be approximately weekly for preparing. D) The time period principle is the concept that a business should report the financial results of its activities over a standard time period which is usually about 2 or 3 years. E) The time period concept is one of the fundamental accounting principles and rules, applicable to only cash accounting.

Soru 12:

Which of the following is a record of all the accounts that the company uses the changes in those accounts, and their balances?

A) The Ledger B) Chart of Accounts C) Trial Balance D) Balance Sheet E) Income Statement

Soru 13:

Which of the following term refers to the expected value of the plant asset at the end of its expected lifespan?

A) useful life B) residual value C) depreciation D) depreciation expense E) depreciable amount

Soru 14:

Which one of the following describes the net contribution of the owner in the business?

A) Owner,Capital B) Expenses C) Revenues D) Owner, Withdrawals E) Accrued Liabilities

Soru 15:

Cash, Supplies, Merchandise, Inventory, Furniture, Land, Buildings, Equipments are examples of ................ .

A) liabilities B) expenses C) revenues D) loss E) assets

Soru 16:

The rightness of an action generally depends on the …….. and …… of the accountant.

A) fair / intention B) right / honest C) ethics / honest D) wrong / fair E) skills / knowledge

Soru 17:

Which of the following is used for providing a standardized way of describing the company’s financial performance?

A) Auditing standards B) Accounting Standards C) Measurement principles D) Basic assumptions E) Basic accounting equation

Soru 18:

Which one of the following occurs when the sum of the left side exceeds the sum of the right side of an account

A) Account balance B) Balance sheet C) Credit balance D) Debit balance E) Trial balance

Soru 19:

Which of the following is the primary external users?

A) Managerial accountant B) Marketing Managers C) Regulatory and supervisory authorities D) State and trade-unions E) Investors and creditors

Soru 20:

The journalizing and posting process has five steps.Whic one is not one of them?

A) Identify the accounts and the account types (asset, liability, or equity) B) Decide whether each account decreas and then triting to increase via the rules of debits and credits C) Record the transaction in the journal D) Determine whether the accounting equation is in balance E) Post the journal entry to the ledger