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)
The First
Section
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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.
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