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

Soru 1:

Which of the following is defined as a unique kind of non-current assets that provide certain legal rights, privileges, and competitive advantages to the business?

A) Intangible assets B) Tangible assets C) Share certificates D) Trade receivables E) Inventories

Soru 2:

Which of the following is not included in the cost of the land?

A) Survey and legal fees B) Property taxes in arrears C) Taxes assessed to transfer the ownership on the land D) Cost of clearing the land and removing unwanted buildings E) Signs and street light installment

Soru 3:

Which of the following are the securities bought and held principally for the purpose of being sold in the near term to generate income on short-term price differences?

A) Debt securities B) Equity securities C) Trading securities D) Available-for-sale securities E) Held-to-maturity securities

Soru 4:

Which of the following is not a right?

A) Patents B) Licenses C) Trademarks D) Copyrights E) Goodwill

Soru 5:

Which securities are measured with their fair values?

A) Debt securities B) Equity securities C) Trading security D) Held to maturity securities E) Available for sale securities

Soru 6:

Purchase price Designing cost Constructing cost Which of the costs above is included in the initial cost of an intangible asset?

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

Soru 7:

Which of the following is true about capital expenditures?

A) They are debited to an asset account. B) They decrease the asset’s capacity and efficiency. C) They shorten the useful life of an asset. D) They are recognized as a period expense. E) They are debited to Repairs and Maintenance Expense.

Soru 8:

Which of the following is the allocation of long-term asset’s cost to expense over its useful life?

A) Revenue expenditure B) Capital expenditure C) Depreciation D) Residual value E) Long-lived asset

Soru 9:

They are acquired for use in operations and not for resale. They are in short-term in nature and usually depreciated. They possess physical substance. They are not intended for sale to customers. They are economic resources that have physical substance (tangible) Which of the statements above in terms of property, plant and equipment assets are correct?

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

Soru 10:

Anadolu Co. sells its machine for 150,000 TL. When the machinery was purchased three years ago the capitalized cost of the machinery was 350,000 TL (The machine is estimated to have been used used for 5 years). Anadolu Co. applies straight-line depreciation method and the machinery has an accumulated depreciation of 210,000 TL. How will Anadolu Co. record this sale in the journal?

A) Records as a Loss on Sale of Machinery&Equipment B) Records as a Advances Paid C) Records as a non-profit on Sale of Machinery&Equipment D) Records as a Depreciation Expense E) Records as a Gain on Sale of Machinery&Equipment

Soru 11:

Which of the following instruments is a debt security?

A) common stock B) corporate bonds C) preferred stock D) cash E) accounts payable

Soru 12:

On June 1, A company purchased 100 piece machine from B company from 5.000 TL on account. The payment is due on September 1. Which of the following is true about the accounting record to be made according to this information?

A) Merchandise Inventory credit 5.00 B) Accounts Payable credit 5.000 C) Notes Payable credit 5.000 D) Short term bank loan credit 5.000 E) Long term bank loan debit 5.000

Soru 13:

In cases of purchases on credit or borrowings, companies may issue promissory notes as an arrangement to formalize the repayment of a certain amount of cash at a certain date to a third party. If it is expected to be paid in the following fiscal year, how are these promissory notes recorded?

A) As accounts payable B) As tax payable C) As notes payable D) As unearned revenue E) As accruals

Soru 14:

In the first year of the coal mine, a company digs out 2,500,000 tons of gold. Cost of mine : 6,000,000 TL Estimated total units of resource : 30,000,000 tons Tons mined during year : 2,500,000 tons Residual value : 0 TL What is the depletion per unit for this company?

A) 0,1 B) 0,2 C) 0,3 D) 0,4 E) 0,5

Soru 15:

Rights consist of patents, licenses, trademarks, franchises and copyrights Intangible assets have a definite life. The initial cost of a purchased intangible asset includes only the purchase price. Which of the item/s mentioned above is true for intangible assets?

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

Soru 16:

Anadolu Co. purchases a machine for 10,000,000 TL and estimates to use it for 10 years. According to the double-declining balance depreciation method, what will be the depreciation expense for the second year?

A) 2,000,000 TL B) 1,600,000 TL C) 1,280,000 TL D) 1,000,000 TL E) 850,000 TL

Soru 17:

Which of the following is the value paid above the net worth of the company’s assets and liabilities.

A) Depletion B) Natural resources C) Goodwill D) Leasehold E) Amortization

Soru 18:

Which of the following is the process of allocating the cost of an intangible asset to expense over its useful life?

A) Definite life B) Indefinite life C) Patent D) Limited life E) Amortization

Soru 19:

Which of the following is not one of the characteristics of intangible assets?

A) They have a value for a specific company. B) Some of them have unlimited life. C) Their values fluctuate highly. D) An intangible asset is nonphysical. E) An intangible asset is both short term.

Soru 20:

A security is recorded as ..................... when the investor company has both intention and ability to keep it until the maturity date. Which of the following should be brought to the space left above?

A) Available for sale Securities B) Trading Securities C) Held-to-maturity Securities D) Common stocks E) Preferred stocks