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

Soru 1:

Which of the following is the term used when an entity owned by a single owner?

A) Proprietorship B) Partnership C) Corporation D) Co-operation E) Limited

Soru 2:

I. Where cash comes from II. How cash was spent III. The increase and decrease of profit IV. The increase and decrease of cash Which of the things above does the cash statement report?

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

Soru 3:

Which part of the cash flow statement takes form according to increase or decrease long term assets?

A) Operating Activities B) Investing Activities C) Financing Activities D) Managerial Activities E) Accounting Activities

Soru 4:

Which of the following can be inferred for the bonds issued at face value?

A) Stated interest rate is equal to market interest rate. B) Stated interest rate is less than market interest rate. C) Stated interest rate is more than market interest rate. D) There is no stated interest rate. E) There is no market interest rate.

Soru 5:

Which of the following must be reported in "Cash Flows from Investing Activities" in the cash flow statement?

A) Cash outflows for the purchase of merchandise inventory and payment of operating expenses B) Cash outflows for the interest expense and income tax expense C) Cash outflows for loans made to borrowers D) Cash outflows for repayments of loans E) Cash outflows for payment of dividends and buying treasury share

Soru 6:

I. Proprietorships II. Partnerships IIII. Corporations Which of the entities above is/ are considered as separate taxable entities?

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

Soru 7:

Which of the following cash outflows is related to financing activities?

A) The purchase of merchandise inventory and payment of operating expenses B) The interest expense and income tax expense C) The purchase of property, plant, equipment, and investments D) The repayments of loans E) The loans made to borrowers

Soru 8:

I. Sufficient retained earnings II. Adequate cash III. Debit balance IV. Declared dividends by the board of directors If a corporation wants to pay cash dividends, which of the things above are required?

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

Soru 9:

....................is to natural resources as ............ is to plant assets and ............ to intangible assets. Which of the following should be brought to the places left blank above?

A) Depreciation- Depletion- Amortization B) Amortization- Depletion- Depreciation C) Amortization- Depreciation- Depletion D) Depletion -Amortization- Depreciation E) Depletion - Depreciation - Amortization

Soru 10:

BBB Co. paid 1,500,000 TL to acquire a patent on January 1, 2019. The useful life of the patent is 5 years. Which of the following is the amortization rate for this patent?

A) %10 B) %20 C) %25 D) %30 E) %35

Soru 11:

What is the effective interest method?

A) It is method to classify bonds. B) It is a method to compute bond interest expense. C) It is a method to calculate the selling price of bonds. D) It is a method to record journal entries. E) It is a the method used for amortization of a discount or premium.

Soru 12:

ORB Co. paid 2,500,000 TL to acquire a patent on January 1, 2018. The useful life of the patent is 10 years. Which of the following shows the amount of amortization expense as of 31. 12.2019?

A) 25.000 B) 50.000 C) 250.000 D) 400.000 E) 500.000

Soru 13:

What is the amount written on a debt security to be paid by an issuer upon delivery at maturity date?

A) amortization B) depreciation C) depletion D) face value E) residual value

Soru 14:

Which of the following is the term used for describing a legal entity which is organized under state law and owned by shareholders?

A) Corporation B) Partnership C) Proprietorship D) Craft E) Limited Liability Partnership

Soru 15:

Which of the following is the term used when an entity has at least two or more owners?

A) Proprietorship B) Partnership C) Corporation D) Co-operation E) Consortium

Soru 16:

I. Proprietorships II. Partnerships III. Corporations For which of the entities above, the cancellation of the entity depends on the death of the owner?

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

Soru 17:

On January 2, 2019 Anadolu Co. issued bonds for 150,000 TL due in 5 years with 12 percent interest payable annually. At the time of issue market rate for such bonds is 12 percent. The principal amount borrowed will be paid back once at maturity. Calculate the present value (selling price) of the bonds.

A) 137,865 TL B) 145,000 TL C) 149,145 TL D) 150,000 TL E) 152,365 TL

Soru 18:

What method does an entity generally use for the depreciation of intangible assets?

A) Double declining balance depreciation method B) Straight-line method C) Units-of-production depreciation method D) First in first out method E) Last in first out method

Soru 19:

Which of the following shares represents the ownership of a corporation ?

A) Authorized share B) Issued share C) Outstanding share D) Common share E) Preferred share

Soru 20:

Which of the following consists an expected outflow of resources arising from present obligations that are not payable within a year or the operating cycle of the company whichever is longer?

A) Current assets B) Non-current assets C) Short term liabilities D) Long term liabilities E) Equity