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

Soru 1:

Which of the following is the first step in an accounting information system?

A) Recording business transactions B) Identifying financial transactions C) Communicating results D) Preparing financial reports E) Keeping chronological diary of events

Soru 2:

XX Company purchased an Office Building on January 1, 2019, and the cost of the office building is 800,000 TL, and the residual value is 80,000 TL.The business believes that the office building will remain useful for 40 years, and at the end of 40 years, it will be worthless. If we they use straight-line depreciation method, which of the following is the depreciation for each period?

A) 10,000 B) 20,000 C) 18,000 D) 22,000 E) 25,000

Soru 3:

Which of the following is/are the final outcomes of the accounting process?

A) Receipts B) Financial statements C) Payroll statements D) Waybills E) Invoices

Soru 4:

Which of the following is the cost of assets consumed or services used during the revenue earning process?

A) Revenue B) Expense C) Loss D) Benefit E) Income

Soru 5:

Which of the following statements is true for "trial balance"?

A) The trial balance does not prove the mathematical equality of debits and credits B) A trial balance is a list of accounts and their balances at a given time C) The primary purpose of a trial balance is to prove that the debits are not equal to the credits D) A trial balance has only one column listing the names and the balances of all the accounts E) A trial balance is an extermal document used only by company outsiders.

Soru 6:

Which of the following is defined as tansferring the balances of the revenue and expense accounts to Income summary account, and transferring Income Summary account’s balance to Capital account?

A) Closing Entries B) Adjusted Trial Balance C) Post Closing Trial Balance D) Income Summary E) Income statement

Soru 7:

According to the accrual basis accounting, earned revenues are recorded when they are earned. How should the company make the adjusting entry for accrued revenues?

A) The company debits an asset account and credits a liability account. B) The company debits a liability account and credits a revenue account. C) The company debits a liability account and credits an asset account. D) The company debits an asset account and credits a revenue account. E) The company debits an expense account and credits a liability account.

Soru 8:

BB Company has a Service Revenue account which has a credit balance of 7,400 TL. Which of the following accounts is used for closing this account?

A) Income summary B) Accounts receivable C) Cash D) Supplies E) Profit/Loss

Soru 9:

Which of the following is not an asset account?

A) Land B) Building C) Notes receivable D) Prepaid expenses E) Unearned revenue

Soru 10:

Which of the following is NOT one of the steps in the during the period activities of the accounting cycle?

A) Posting daily transactions to accounts B) Preparing monthly trial balances C) Analyzing and journalizing daily transactions D) Preparing unadjusted trial balance at the end of the period E) Opening entries based on opening balance sheet

Soru 11:

The first step of the accounting process consists of ….. related with the organization.

A) identifying financial transactions B) recorded C) communicates D) keeping a chronological diary of events E) bookkeeping

Soru 12:

Which of the following is not true about the economic entity assumption?

A) Business transactions of the entity are separated from the owner’s personal transactions. B) The entity stands apart as a separate economic unit. C) Business is a separate entity distinct from its creditors. D) Business is a separate entity distinct from its customers. E) In a sole proprietorship the owner is not personally responsible for the debts of business.

Soru 13:

Which of the following is TRUE about liabilities?

A) They are economic resources a business owns. B) They are claims against assets as existing debts and obligations. C) They represent the capital theoretically available for distribution to shareholders. D) They are the ownership claims on total assets. E) Raw materials and supplies which are needed to start production become liabilities of the company when they are acquired.

Soru 14:

I. Accounts Payable II. Owner, Withdrawals III. Unearned Revenue IV. Owner,Capital V. Prepaid Expenses Which of the above-numbered expressions is a owner's equity account?

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

Soru 15:

I. Inversors II. Creditors III. Partners Which of the above is/are the primary external users of accounting information?

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

Soru 16:

BB Company purchases a computer by paying 4,000 TL in cash. Which of the following account is used in this transaction?

A) Buildings B) Equipment C) Banks D) Suppliers E) Accounts Payable

Soru 17:

Which of the accounts below are the only ones that have balances left at the end of the period? I.Revenue accounts II.Assets III. Expense accounts IV. Capital accounts V.Liabilities

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

Soru 18:

At left side of an account is should contain ................. . According to text ,which of the following should be the dotted line.

A) Debit side B) Credit side C) Double entry side D) İncreasing side E) Decreasing side

Soru 19:

According to which principle of the following, the expense is recognized after the cash is paid?

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

Soru 20:

In ...................., revenue is recognized before the cash is received.

A) accrued revenue B) deferred revenue C) matching principle D) accrued expense E) deferred expense