د. محمود رجب يس غنيم

أستاذ المحاسبة والمراجعة بالكلية التطبيقية-جامعة المجمعة

نهائى 193 حسب

King Saud University
Community college al-majma,ah
Accounting Department.
THE FINAL EXAM
1429/1430
Subject:
Selected Topics in English Language.
)ACCT:193)
Student' s Name :-…………………………………………………
Student' s Name :-………………………………………………
QUESTION (1) :- Answer the following questions :-
B
(1) Define , The Accounting cycle ?
…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
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(2) Identify the accounting principles and explain tow of them.?
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(3) ) Explain, The Classification of accounts ……………………………………………………………………………………………………………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………………………………………………………………………………………………………………….…………………………………………………………………………
…………………………………………………………………………
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(4) If beginning inventory is SR 10000 , cost of purchases is SR 190000 and ending inventory is SR 30000 ,
C
Cost of goods sold is :-
…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
(5) If sales revenues are SR 500000 , Operating expenses 50000 , income from operation 150000 , Cost of goods sold is :-
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
…………………………………………………………………………
(6) if Ali's company granted quantity discount for its clients as follows :
3000 SR .-from 12% 7000 SR .-3% from 30001 from more than 7000 SR .5%
the quantity discount grantd to Anas (10000)IF the sales for Anas is………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
QUESTION (2):-
D
On 1/1/1429 Ahmed's Company Purchased A Machine Costs 25000 SR. Its Estimated Useful Life Is( 4 )Years And Its Expected Salvage Value Is 5000 SR.
Use The Above Data Is Answering The Following Questions:-
a. Compute The Depreciation For The Year Ended 1429 ( First Year) If The Company Use Straight Line Method:
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------……………………………………………………….-
b. Write Down The Journal Entry To Record Depreciation Expense For The Year Ended 1429.
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c. Compute Depreciation Expense Per Year If The Company Uses Sum Of The Years Digits ( Syd ) Method.
. Years Depreciable Cost Fraction Annual Depreciation Accumulated Depreciation 1
2
3
4
E
QUESTION (3):-
*Circle The Best Answer For Each Item Below:-
(1) Which of the following accounts has a debit normal balance?
a. Sales
b. Purchases
c. Capital
d. Purchases Returns
(2) All the following accounts have credit balances except :-
a. Revenues
b. Liabilities
c. Gains
d. Losses (3) posting:-
a. Normally occurs before journalizing .
b. Transfers ledger transaction data to the journal .
c. Is an optional step in the recording process .
d. Transfers journal entries to ledger accounts .
(4) ……is a list of accounts with their balances at a given time .
a. Journal .
b. Ledger .
c. Trail balance .
d. Posting .
(5) The payment of liability in 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) When goods are purchased on credit, the debit of the entry is:
F
a. Sales
b. Accounts Receivable
c. Purchases
d. Accounts Payable
(7) All the following are assets except :-
a. Cash .
b. Equipment .
c. Accounts receivables .
d. Salaries expense .
(8) Unearned revenue is ………………….account .
a. An asset
b. A liability .
c. An expense.
d. A revenues
(9) Additions to fixed assets are :-
a. Revenue expenditures .
b. Debited to repair expanse account .
c. Capital expenditures .
d. Debited to purchases account .
(10) Prepaid insurance is … …………..account .
a. An asset
b. Liability .
c. An expense.
d. Revenues .
G
QUESTION ( 4 ) :-
(1) Give the English equivalent to the following accounting terminology :-
1( معادلة الميزانية ................................................................................. (
2( ميزان المراجعة .................................................................................. (
3( تحليل القىائم المالية.............................................................................. (
4( مؤشرات الأداء المالى.................................................................... (
5(.حساب المتاجرة ............................................................................ (
6( حساب الأرباح والخسائر ......................................................................... (
7( قائمة الذخل .............................................................. (
8( التكلفة المستهذفة ............................................................................ (
9( دفتر اليىمية ...................................................................... (
11 ( القيمة الذفترية ..................................................................... (
(2) Give the Arabic equivalent to the following accounting terminology:-
(1) Posting…………………………………………
(2) Revenues………………………………………..
(3) Sales ………………………………………….
(4) Gross Profit ……………………………………
(5) Accounts payable ………………………………
(6) Expenses………………………………………
(7) Beginning Inventory……………………………
(8) Ending Inventory …………………………….
(9) Purchases ……………………………………..
(10) Fixed Assets …………………………………….
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 

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