إجابة امتحان Accounting للعام 2022/2023 أولى كلية تجارة الأزهر بنات ترم ثان

إجابة امتحان Accounting للعام 2022/2023 أولى كلية تجارة الأزهر بنات ترم ثان

English Commerce Studies.                                         Year: 2022-202

AL Azhar University                                              Commerce Faculty

Girls branch (Cairo)

 الحل بأسفل فيديو

The First Section

إجابة امتحان Accounting للعام 2022/2023 أولى كلية تجارة الأزهر بنات ترم ثان

                                       (Accounting:25 degree)

The First Question: TRUE-FALSE STATEMENTS (20 degree)

1. Revenues are a subdivision of owner's capital.  

2. Under the double-entry system, revenues must always equal expenses.

3. Transactions are entered in the ledger first and then they are analyzed in terms of their effect on the accounts.

4. Business documents can provide evidence that a transaction has occurred.

5. Each transaction must be analyzed in terms of its effect on the accounts before it can be recorded in a journal.

6. Transactions are entered in the ledger accounts and then transferred to journals.

7. All business transactions must be entered first in the general ledger.

8.A simple journal entry requires only one debit to an account and one credit to an account.

9.A compound journal entry requires several debits to one account and several credits to one

account.

10. Transactions are entered in the ledger accounts and then transferred to journals.

The Second Question: Choose The Correct Answer (5 degree)

11. The basic accounting equation may be expressed as

a. Assets=  Equities.

b. Assets - Liabilities  =Owner's Equity.

c. Assets  = Liabilities + Owner's Equity.

d. All of these answer choices are correct...

12. Liabilities

a. are future economic benefits.

b. are existing debts and obligations.

c. possess service potential.

d. are things of value used by the business in its operation.

13. Liabilities of a company would not include

a. notes payable.

b. accounts payable.

c. salaries and wages payable.

 d. cash.

14. Liabilities of a company are owed to

a. debtors. المدينون     

b. benefactors    المتبرعون

c. creditors. الدائنون       

d. underwriters. المكتتبون 

15. Owner's equity can be described as

 a. creditorship claim on total assets.

b. ownership claim on total assets.

c. benefactor's claim on total assets.

 d. debtor claim on total assets.

 إجابة الامتحان فيديو