د. محمود رجب يس غنيم

أستاذ المحاسبة والمراجعة بالكلية التطبيقية-جامعة المجمعة

فصلى ثانى 193 حسب

Kingdom of Saudi Arabia Majmaah University Community College
THE second EXAM
1430/1431
Subject:
Selected ACCOUNTING topics in ENGLISH.ACCT:193)
Student' s Name :-…………………………………………………
Number' s Name :-…………………………………………………
-: 1)Question (
(A) If monthly Salaries is 1000 SR and the balance of Salaries expenses at the end of the year is 8000 SR , Answer the following Questions :-
(1) Salaries expenses for the year is ………………………………………
…………………………………………………………………………………………………………………………………………………………………………
(2) The adjusting entry is ………………………….....................................
…………………………………………………………………………………
…………………………………………………………………………………
……………………………………………………………………………….
(B) Factors of computing depreciation :- …………………………..
…………………………………………………………………………………………………………………………………………………………………………
(C) If Ahmed's company imported an equipment from Egypt and paid the following by cheques :-
* Invoice price 15000 SR
* Shipping costs 2000 SR
* Installation cost 3000 SR
Required :-
(1) Record the purchase process in Journal of Ahmed'S company
(2) If the deprecation is 10% straight line methed , Find the amount of deprecation for the firest year and record the entry .
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………… -: 2)Question (
(A) if Ali's company granted quantity discount for its clients as follows :-
1% from 1-2000 SR .
2% from 2001- 4000 SR .
5% from more than 4000 SR .
IF the sales for Anas is 7000 SR the quantity discount grantd to Anas is :-………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
(B) The cost of equipments is 210000 SR ,accumulated deprecation is 110000;
(1) what is the book value at that date …………………………………..
……………………………………………………………………………………………………………………………………………………………………
(2) if the equipment are sold at 120000 SR cash , Record this transaction ……………………………………………………………………………………
…………………………………………………………………………………
(C) The types of discount:-
……………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………… (3)Question
On 1/1/1431 ALI'S Company Purchased A Machine Costs 14000 SR. Its Estimated Useful Life Is( 4 )Years And Its Expected Salvage Value Is 4000 SR.
Use The Above Data Is Answering The Following Questions:
(A)Compute The Depreciation For The Year Ended 1431 ( First Year) If The Company Use Straight Line Method:
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------(B) Write Down The Journal Entry To Record Depreciation Expense For The Year Ended 1431 .
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------…………………………-
(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
(4)Question
 Circle The Best Answer For Each Item Below:-
1) All the following are assets expect:
a. Cash
b. Equipment
c. Accounts Receivables
d. Salaries Expense
2) Unearned revenue is ………………….account .
a. an asset
b. a liability
c. an expense
d. a revenues
3) Which of the following should not appear on the balance sheet?
a. Sales
b. Petty Cash
c. Lon Term Investment
d. Deferred Revenue
4) Prepaid insurance is …………………..account .
a. an asset
b. aliability .
c. an expense.
d. arevenues .
(5) Depreciation is the process of :-
a. cost allation .
b. valuation .
c. cash accumulation .
d. Non of all the above.
(5) Give The Arabic And English Equivalent To The Following
Accounting Terminology:-
1- Salvage Value -----------------------------------------------
2- Accrued expenses- ----------------------------------------------
3- Accrual basis -----------------------------------------------
4- Units of production method -----------------------------------------
5- Book value -----------------------------------------------
)1 العمر الانتاجى - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -----------------------------
)2 التكلفة التاريخية - - - - - - - - - - - - - - - - - - - - - - - - - - - ---------------------------
)3 مصروف مقدم -----------------------------------------------
)4 الأصول الثابتة -----------------------------------------------
)5 مجع الإهلاك ------------------------------------------------ -
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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