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

Soru 1:

What is a distribution of some portion of earnings to the shareholders by a corporation?

A) Retained earning B) Net income C) Deficit D) Dividend E) Debit

Soru 2:

Which of the following is true about corporations?

A) Shareholders are personally responsible for the corporation’s liabilities. B) Shareholders’ possible loss goes beyond their capital investment. C) Creditors can make claims on shareholders’ personal assets. D) Shareholders can transfer corporation’s shares to another one. E) The cancellation of the corporation depends on the death of any shareholder.

Soru 3:

Which of the following is a distribution of a corporation’s own shares to the shareholders as dividends?

A) Book value B) Cash dividend C) Share dividend D) Cumulative preferred share E) Preferred dividend

Soru 4:

Which reporting method shows each major class of gross cash receipts and gross cash payments?

A) Direct method B) Indirect method C) Remote method D) Backstair method E) Oblique method

Soru 5:

Which of the following statements define the term “ Liquidation” related to the general rights of shareholders in a corporation?

A) When declared, shareholders receive a proportionate of some dividend. B) When a corporation goes out, shareholders may receive their proportion- ate share of any asset that still remains. C) Shareholders have the right to maintain their proportionate ownership in corporations. D) Coequal shareholders legally own the corporation. E) Shareholders have the right to access information related to the corporation.

Soru 6:

On January 2, 2019 Anadolu Co. issued bonds for 100,000 TL due in 5 years with 8 percent interest payable semiannually. At the time of issue market rate for such bonds is 6 percent. The principal amount borrowed will be paid back once at maturity. Calculate the present value (selling price) of the bonds.

A) 104,890 TL B) 108,530 TL C) 115,563 TL D) 117,472 TL E) 120,563 TL

Soru 7:

I. Proprietorships II. Partnerships III. Corporations Which of the entities above require(s) the responsibilities of their owners for the entities's liabilities?

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

Soru 8:

Which reporting method starts with net income and reconciles to net cash provided by operating activities?

A) Direct method B) Indirect method C) Frontal method D) Straight Method E) Incisive method

Soru 9:

Which of the following is an indicator of reliability level for a company in terms of either survival or credibility?

A) Liability B) Liquidity C) Probability of occurance D) Accrual E) Provision

Soru 10:

Which of the following must be debited to record the declaration of a small share dividend with its market value?

A) Cash Dividends B) Common Share Dividend Distributable C) Retained Earnings D) Paid-in Capital in Excess of Par E) Dividends payable

Soru 11:

The term ________ is defined as the present obligations with uncertain amounts to settle. Which of the following completes the sentence above?

A) unearned revenue B) estimated liabilities C) accrued expense D) bank loans E) accounts receivable

Soru 12:

What represents the amount of the owner’s equity on the corporation’s books for each common share?

A) Book value per share B) Earnings per share C) Return on equity D) Common shares outstanding E) Return on investment

Soru 13:

Assume that (A) Inc has 50,000 outstanding preferred shares of 10%, 30 TL par preferred share. Given this, please calculate the preferred dividend.

A) 120,000 B) 130,000 C) 140,000 D) 150,000 E) 160,000

Soru 14:

Which of the following is a disadvantage of a corporation?

A) Corporations are separate legal entities. B) Shareholders have limited liability in corporations. C) Corporations have continuous lives. D) Corporations may be subject to double taxation. E) Raising more capital can be easy in corporations in comparison to other types of entities.

Soru 15:

What is an entity owned by two or more owners?

A) Corporation B) Proprietor C) Partnership D) Proprietorship E) Ownership

Soru 16:

Which of the following is the term that used for the bonds that issued in the name of the owner?

A) Registered bonds B) Bearer bonds C) Coupon bonds D) Income bonds E) Revenue bonds

Soru 17:

What is an entity owned by a single owner?

A) Corporation B) Proprietor C) Partnership D) Proprietorship E) Ownership

Soru 18:

I.Trading securities II.Held-to-maturity securities III. Available-for-sale securities Which of the followings is/are equity securities?

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

Soru 19:

Which of the following is a measure of a corporation’s profitability that presents how much profit it generates with each item (TL) of shareholders’ equity?

A) Paid-in Capital B) Comprehensive Income C) Book Value Per Share D) Earnings Per Share E) Return on Equity

Soru 20:

Which of the following is the amount of bond interest expense minus bond interest paid?

A) Face Amount B) Stated Interest Rate C) Amortization Amount D) Carrying Value E) Effective Interest