AÖF Soru Bankası
MUH214U

Accountıng II (ENG)

2020–2021 Yaz Okulu Çıkmış Soruları

  • 20 soru
  • Soru metinleri açık; şıklar ve cevap anahtarı uygulamada
  1. 1
    Which of the following is not included in intangible assets?
    • APatents
    • BPlant
    • CLicences
    • DTrademarks
    • ECopyrights
  2. 2
    Which of the following refers to recording the expenditure as an asset?
    • ADiscarding
    • BRevenue expenditure
    • CDepreciable cost
    • DDepreciation
    • ECapitalization
  3. 3
    Which of the following is a contra shareholders' equity account?
    • APreferred share
    • BDiscount on Capital Share
    • CPaid-in Capital in Excess of Stated
    • DTreasury share
    • EPaid-in Capital in Excess of Par-Common
  4. 4
    Which of the following activity increases cash?
    • AGain on sale of long term assets
    • BAn increase in accounts payable
    • CAn increase in prepaid expenses
    • DAn increase in inventories
    • EAn increase in accounts receivable
  6. 5
    Assume that (X) Inc has 25,000 outstanding preferred shares of 5%, 10 TL par preferred share. What is the preferred dividend amount?
    • A1,250
    • B7,500
    • C12,500
    • D25,000
    • E37,500
  7. 6
    -- shares are the shares that have already been issued and held by shareholders. Which of the following completes the sentence above?
    • APar value
    • BAuthorized
    • CPreferred
    • DOutstanding
    • EIssued
  8. 7
    Which of the following statement is true for an income bond?
    • AThey are always issued as callable bonds.
    • BThey are not recorded in the name of the owner.
    • CThey pay interest from specified revenue sources.
    • DThey are usually issued by small companies.
    • EThey pay no interest unless the issuing company is profitable.
  9. 8
    Which of the following securities is recorded when the investor company has both intention and ability to keep it until the maturity date?
    • ASubsidiaries
    • BHeld-to-maturity Securities
    • CAvailable for sale Securities
    • DTrading Securities
    • EAffiliates
  11. 9
    Dante's bonds payable carries a stated interest rate of 12%, and the market interest rate is 10%. The issue price of the Dante's bonds will be at------ Wich of the following completes the sentence above?
    • Aa premium.
    • Bat face value.
    • Ca discount.
    • Dat par.
    • EE maturity value.
  12. 10
    A company purchases a machine to use in its operations, and pays 100,000 for the machine. As for the transportation charge the company pays 5,000 TL, and another 5,000 TL for the insurance. And the initial assembly costs 10,000 TL. Later, the company decides to change the colour of the machine and pays 2,500 for the paint work. What is the total cost of this machine to the company?
    • A115,000 TL
    • B112,500 TL
    • C120,000TL
    • D100,000 TL
    • E122,500 TL
  13. 11
    What is the amount that the seller receives from customers in order to pay to government at year-end?
    • AVAT paid
    • BVAT deductible
    • CVAT receivable
    • DVAT payable
    • EVAT received
  14. 12
    Which of the following is called for bond issues that mature in installments?
    • ASerial bond
    • BCoupon bond
    • CTerm bond
    • DSecured bond
    • ECallable bond
  16. 13
    Which of the following account should be debited while recording declaration of share dividends?
    • ACommon share dividend distributable
    • BCommon share
    • CPaid in capital in excess of par-common
    • DDividends payable
    • ERetained earnings
  17. 14
    Which of the following refers to the allocation of the natural resources' cost to expense in a rational and systematic manner over the resource's useful life?
    • ACapitalization
    • BTransaction
    • CDepreciation
    • DDepletion
    • EAmortization
  18. 15
    Which of the following refers to present obligations with uncertain amounts to settle?
    • ANotes payable
    • BPrinciple
    • CEstimated liability
    • DInstallment
    • EAccounts payable
  19. 16
    Which of the following statement is wrong?
    • ACorporation is an entity owned by a single owner.
    • BProprietor is the owner of a sole proprietorship.
    • CA corporation is an entity organized under state law and owned by shareholders.
    • DPartnership is an entity owned by two or more owners.
    • EPartners are the owners of a partnership
  21. 17
    Which is an example of a cash flow from a financing activity?
    • APurchase of inventory for cash
    • BReceipt of cash from the sale of equipment
    • CReceipt of cash from sale of inventory
    • DReceipt of cash from the sale of common share.
    • EPayment of cash to suppliers for inventory
  22. 18
    According to the size of the dividends, share dividends transactions are usually divided into two groups:----- Wich of the following completes the sentence above?
    • ASmall share dividends and Large share dividends
    • BCommon Share Dividend Distributable and Common Share
    • CCommon Share Dividend Distributable and Paid-in Capital in Excess of Par
    • DShare Dividend and Share Splits
    • ECash dividends and share splits
  23. 19
    Which of the following is not among the objectives of a company's investments in other companies?
    • AEarning interest revenue
    • BControlling other companies
    • CBuying merchandise inventory
    • DPartnering with other companies
    • EReceiving dividends
  24. 20
    Which part of the cash flow statement is the most important?
    • AAccounting Activities
    • BOperating Activities
    • CManagerial Activities
    • DFinancing Activities
    • EInvesting Activities
Şıkları ve doğru cevapları görAccountıng II (ENG) dersinin tüm sınavları, cevap anahtarları, süreli mod ve yanlış analizi uygulamada.Uygulamada aç
Accountıng II (ENG) 2020–2021 Yaz Okulu Soruları — Çıkmış Sorular (MUH214U) | AÖF Soru Bankası