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MUH213U

MUHASEBE I

2018-2019 Dönem Sonu Sınavı TE5-2-7
Soru 1
Company AA paid 6,000 TL as office rent for the next 6 months On November 1, 2018.”
Soru 2

What is the meaning of “operation results” for a company?

Soru 3

Which of the following accounts will not be used until the end of the accounting period in periodic inventory system?

Soru 4
Date

Account Titles and Short Explanation

Debit

Credit

April 18

Cash

600

Sales Revenue

600

………………

April 18

COGS

700

Merchandise Inventory

700

…………..

Soru 5

Which freight term is used when a seller company pays the transportation for the sold items?

Soru 6

How can be calculated the “net sales revenue”?

Soru 7

Which of the following accounting principles states that businesses should use the same accounting methods and procedures from period to period?

Soru 8

Which of the following Inventory Systems always provides real time balances of Inventory Account and the Cost of Goods Sold Account?

Soru 9
Assume that Rav Merchandising Company began July with 10 units of inventory that cost a total of 250 TL. During July, Company had the following transactions:

July 4

Purchase

84 units @ 30 TL

July 10

Sale

70 units @ 60 TL

July 20

Purchase

56 units @ 33 TL

July 29

Sale

50 units @ 60 TL

Soru 10

Which inventory costing method will be used if a company wants to pay less tax in hyperinflationary economies (suppose that none of the methods is forbidden)?

Soru 11

Which of the following statements about COSO framework is not true?

Soru 12
I. Misappropriation of assets is the fraud which is committed by employees to steal money or other assets.

II. Fraudulent financial reporting is a fraud which is committed to make false and misleading entries in the books.

III. In misappropriation of assets the purpose of fraud may be making performance or financial status of the business appear to be better than they actually are.

IV. In fraudulent financial reporting employee

tries to cover the fraud up with an inaccurate entry or tries to steal the asset before recording process

Soru 13
Cash ratio is a measure of a company’s ability to pay ------- from cash and cash equivalents?
Soru 14

What is the name of the document that shows expected amount of cash receipt and payments for a period in the future?

Soru 15

Which of the following is a major disadvantage of selling on credit?

Soru 16

A record that contains the details by customer of the individual account balances would be called a -------.



Which of the following completes the sentence above?



Soru 17

Which of the followings are the two methods of accounting for uncollectible receivables?

Soru 18

Which of the following entries would be used to account for uncollectible receivables using the allowance method?

Soru 19
Which of the following completes the sentence above?
Soru 20

Which of the following is not a typical liability account?