Deneme Sınavı Soruları

On January 1, 2018 Call Corporation issued bonds for $100,000 due in 5 years with 10 percent interest payable semiannually (twice a year). At the time of issue market rate for such bonds is 12 percent. The principal amount borrowed will be paid back once at maturity. What is  the selling price of bonds?

Which of the following does not take place in the advantages of a corporation?

A company has already determined  the total dividend of 200,000 TL. The preferred dividend for this case is also know as 40.000. What is the common share dividend?

".................. consist of an expected outflow of resources arising from present obligations that are not payable within a year or the operating cycle of the company whichever is longer."

Which of the following best describes the space left blank in the above sentence?

"..... is a cash distribution of earnings by a corporation to its shareholders."

Which of the followings can fill the blank in the sentence above?

The basic types of cash flow activities are ....

Which of the following is not based on the types of entities?

Assume that (A) Inc has 50,000 outstanding preferred shares of 10%, 30 TL par preferred share. Given this, please calculate the  preferred dividend.

1. The face value of the bond (the principal amount borrowed)
2. The interest payment pattern (annually, semiannually, etc.)
3. The market interest rate per period
4. Number of periods to maturity

Which of the above do we need to know to calculate the selling price of bonds?

What is a distribution of a corporation’s own shares to the shareholders as dividends?

Which one of the following is the date on which the board of directors agrees to pay a dividend and passes a resolution to do so?

What is an entity owned by a single owner?

Which of the following is an expense that results from the usage of a natural resource?

Which of the following is defined as the cash or cash equivalent price of obtaining the asset plus all necessary taxes, purchase commissions and all other amounts paid to ready the asset for its intended use?

Anadolu Co. purchases a machinery on January 1st 2019 for 200,000 TL. Anadolu Co. also pays 20,000 TL for transportation and insurance during transportation. Upon the receiving of machinery Anadolu Co. pays 5,000 TL for assembling and testing of the machinery. Anadolu Co. estimates to use the machine for 5 years and at the end of it useful life it is estimated to be sold at 25,000 TL. Company will apply straight-line depreciation method for the machinery.

What is the depreciable cost of the machine?

1. Straight-line depreciation method produces a decreasing annual depreciation expense over the asset’s useful life.
2. Double-declining balance depreciation method allocates the depreciable cost of the asset equally to its useful life.
3. “Cost of the asset – Accumulated Depreciation” is called the “Book Value” of the asset.
4. Units-of-production depreciation method depreciates by units rather than by years.

Which of the statements above in terms of depreciation methods are correct?

On 31 April 2017, A company purchased equipment for 200.000 TL. The company issued a note for the amount. The note has 8 months maturity and 10% interest rate, and total interest and principal amount is due on maturity.

Which of the following is true about the first journal entry to be made according to this information?

Which of the following is not amortized?