د. محمود رجب يس غنيم

أستاذ المحاسبة والمراجعة بالكلية التطبيقية-جامعة المجمعة

فصلى أول193 حسب

King Saud University

Community college al-majma,ah

Accounting Department.

 

 

THE First EXAM

1429/1430

 

Subject:

Selected ACCOUNTING topics in ENGLISH.

)ACCT:193)

 

Student's Name :-………………………………

 

Student 's Name :-…………………………

 

  

QUESTION(1)

(1) Define:- Accounting cycle ?

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

(2) Name the accounting concepts and explain tow of them ?

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

(3) Name the accounting principles and explain tow of them. ?

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

( 4) Explain, Classification of accounts ?

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

(5) 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):-

The following business transaction during the first week of May 2002:- 

(1) Ali started his business by investing 8000 SR cash.

(2) He paid the office rent 1000 SR for the first week of May.

(3) He purchased office equipment 1000 SR from ABC Company on credit

(4)He completed accounting work for a client and immediately collected 5000 SR fee.

(5) He paid 500 SR for items purchased from ABC Company on may 3.

(6) He completed accounting consultation for Ali for 3000 SR and he collected only 1000 SR.

(7) He paid the following expenses: secretary's salary 100 SR, utilities 40 SR.

 

REQUIRED :-

(1) Show the effects of above transaction on accounting equation .

 

(2) Record the above accounting transactions in Ali's journal.

 …………………………………………………………………

…………………………………………………………………

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…………………………………………………………………

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…………………………………………………………………

…………………………………………………………………

…………………………………………………………………

…………………………………………………………………

…………………………………………………………………

…………………………………………………………………

…………………………………………………………………

QUESTION(3):-

*Circle The Best Answer For Each Item Below:-

(1) When goods are purchased on credit, the debit of the entry is:

a) Sales

b) Accounts Receivable

c) Purchases

d) Accounts Payable


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

a) Cash Discount

b) Sales

c) Water Expense

d) Note Receivable

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

a) Sales

b) Purchases

c) Capital

d) Purchases Returns

(4)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.

(5)The payment of liability with cash:

a) Increases Liability And Decreases Current Assets

b) Decreases Liability And Decreases Current Assets

c) Increases Liability And Increases Current Assets

d) Decreases Liability And Increases Current Assets

(6) 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.

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

a. Management .

b. debtors

c. creditors

d. taxation authorizes

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

a. Matching.

b. consistency.

c. materiality.

d. Full disclosure.

(9) When the owner drew goods for his personal use at cost we credit:-

a. drawing

a. .sales.

b. purchases .

c. capital .

(10) when a computer is purchased on credit we debit :-

a. Accounts receivable .

b. cash

c. accounts payable.

D. computer 

(11) All the following account have credit balance except :-

A . revenues b. liabilities

C . gains d. losses

 

QUESTION(4):-

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

(1) الدورة المحاسبية .......................................

(2) المبادىء المحاسبية .............................. ......

(3) المفاهيم المحاسبية ......................................

(4) المحاسبة ............................................

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

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

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

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

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

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

(11) حسابات المدينون ... ........................................

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

(1) Business Transaction …………………………

(2) Posting…………………………………………

(3) Cost principle…………………………………

(4) Objectivity principle…………………………

(5) Matching principle ……………………………

(6) Full disclosure principle………………………

(7) Revenues……………………………………….

(8) Expenses………………………………………

(9) Conservatism …………………………………

(10) Accounts payable……………………………..

With my best wishes,,

D. Mahmoud Ragab,,,,

 

 

 

 

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


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Email: [email protected]

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