د. محمود رجب يس غنيم

أستاذ المحاسبة والمراجعة بالكلية التطبيقية-جامعة المجمعة

اختبار اول 193حسب




Kingdom
of Saudi Arabia

Ministry of Higher Education

Majmaah University

Community College





































1435/1434






Kingdom
of Saudi Arabia

Ministry of Higher Education

Majmaah University

Community College


































QUESTION(1)



(1) Define:- Accounting
cycle ?


……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………


(2) Explain, Classification of
accounts ?


…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………


( 3 ) The
following table summarizes the debit,credit
rules on the affected accounts, (complete it) ?
































Category




Increase



Decrease



Assets




…………



…………



Liabilities




…………..



………….



Expenses&Losses




…………..



………….



Revenues&Gains



………….



………….





QUESTION(2):


*Circle The Best
Answer For Each Item Below:-


(1) Which of the following account is considered
a real account?


a) Revenues


b) Sales


c) Water Expense


d) Building


(2) Which of the following accounts has a debit normal balance?


a) Sales


b) Purchases


c) Capital


d) Purchases Returns


(3)The matching concept
means:


a) To Record All Expenses Paid


b) To Record All Revenues Paid


c) To Record All Revenues And Expenses Not Paid


d) To Match Revenues With Expenses Used To
Generate Them.


(4) All material information should be disclosed in the financial
statements to make these statements clear and understandable for the readers is
:-


a. Matching.


b. consistency.


c.
materiality.


d. Full disclosure.


(5)All
0f the following represents outside party that interest in accounting reporting
except :-


a. Management
.


b. debtors


c.
creditors


d. taxation authorizes


(6) Using the accounting procedures from year
to year means:-


a. Matching.


b. consistency.


c.
materiality.


d. Full disclosure.


QUESTION(3):-



1/3 Ali started his
business with 12000 SR cash, Furniture of 4000 SR, Building 10000, Bank's Loan
6000.


2/3 Ali
Withdrew 2000 SR for personal use.


3/3 He sold 50% of furniture at
1800 SR.



Required :- Record the above accounting
transactions in Ali's journal.


…………………………………………………………………


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…………………………………………………………………


…………………………………………………………………


…………………………………………………………………


…………………………………………………………………


…………………………………………………………………


…………………………………………………………………


…………………………………………………………………


…………………………………………………………………


…………………………………………………………………


…………………………………………………………………


…………………………………………………………………


…………………………………………………………………


…………………………………………………………………


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QUESTION(4):-



(1) Give
the English equivalent to the following accounting terminology
:-


(1)
ميزان المراجعة .......................................


(2)
دفتر الأستاذ .............................. ......


(3)
الدورة المحاسبية
......................................


(4)
الترحيل ............................................


(5)
راس المال
...............................................


(6)
الاصول .........................................


(7)
معادلة
الميزانية..........................................


(8)
الالتزامات
.................................................


(9)
حقوق الملكية
.............................................


(10) دفتر
اليومية...................................................



(2) Give the Arabic equivalent to the following accounting
terminology:-


(1)
Financial Statements …………………….


(2)
Revenues ………………………………………


(3)
Assets ………………………………………..


(4)
Full disclosure principle………………….


(5)
Conservatism ………………………….


(6)
Objectivity principle ……………….. ..


(7)
Cost principle………………… …………


(8)
Expenses……………………………………


(9)
Matching principle ……………………………


(10)
Posting ……………………………………



With my best wishes,,



D. Mahmoud Ragab,,,,








1435/1434



الحمد الله

الحمد لله حمداً كثيراً كما ينبغى لجلال وجهك وعظيم سلطانك

ذكر الله

سبحان الله ..والحمد لله ..ولااله الا الله .. والله أكبر

أعلان هام

* الإختبار الشفوى الأول  فى مقرر ACC 230   يوم الثلاثاء الموافق 29-1-1440 هـ الساعة العاشرة صباحاً فى قاعة 4 بالكلية .

* مناقشة شفوية لطلاب مقرر FIN 210 يوم الاثنين 18/1/1440 هـ , الساعة العاشرة صباحاً فى قاعة 4 بالكلية .



سبحان الله

سبحان الله وبحمده عدد خلقه ورضا نفسه وزنة عرشه ومداد كلماته 

الساعات المكتبية

السبت :- من الساعة 11-12 .

الإثنين :- من الساعة 11-12.

الأربعاء :- من الساعة 11-12 .

شكر

شكر وتقدير لكل من ساهم معى بكلمة طيبة وعمل صالح لنكون معاً فى خدمة الجميع.

أرقام الاتصال


Cell No. 00966 - 561622746

Email: [email protected]

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