Deneme Sınavı Soruları

Shareholders are personally responsible for the corporation’s liabilities.

Shareholders can transfer corporation’s shares to another one. 

The cancellation of the corporation depends on the death of any shareholder.

The withdrawal of a shareholder puts an end to the corporation.

The creditors can make any claim on shareholders’ personal assets. 

Only I

Only III

I and II

II and III

I, II and III

receipt of cash from customers for the sales of merchandise inventory

payment for purchases of non-current assets

Receipt of cash from the sale of common stock.

Payment of cash dividends to the company’s shareholders.

receipt of cash from issuance and selling treasury shares

Unrealized gains or losses

Foreign-currency translation adjustments

Gains (losses) from post-retirement benefit plans

Deferred gains (losses) derivatives

Average shareholders’ equity

Bond interest expense decreases.

Bond interest expense increases.

There is no bond interest expense.

Bond interest expenses doubles.

Effective interest rate increases.

Corporation

Proprietor

Partnership


Proprietorship

Ownership

I, II and III

II, III and IV

I, II and IV

I and II

III and IV

the face value

the bond indenture

the obligation

the liability

the responsibility

Payments to suppliers

Payments to employees

Payments of interest and income taxes

Payments for operating expenses

Cash collection from customers

The sale of property, plant, equipment, and investments

The the collection of long term notes receivable

Issuance of share and selling treasury share

Receipt of borrowing money

Interest and dividend income

Operating Activities

Investing Activities

Financing Activities

Managerial Activities

Accounting Activities

Retained earnings

Shareholders’ equity

Paid-in Capital

additional paid-in capital

Paid-in Capital in Excess of Par-Common

On January 31,  (A) Inc.  issues 200,000 common shares. The common shares of (A) Inc. carry a par value of 1 TL per share.

On January 31,  (A) Inc. issues an additional 300,000 common shares of the 1 TL par value common share for cash at 3 TL per share.

On January 31,  (A) issues 100,000 no-par common shares per share for cash at 2 TL per share.

On January 31,  (A) issues 10,000 common shares that carry 1 TL stated value per share for cash at 20 TL per share. 

On January 31,  (A) purchased 200,000 previously issued common share at 1 TL.

Records as the Research and Development Cost

Records as a Copyright

Records as a Amortization Expense

Records as a Trademark

Records as a Pre-operating Cost

Capitalization

Building

Depreciation

Cost

Transportation

They are acquired for use in operations 

They are acquired for resale

They are in long-term in nature 

They are usually depreciated

They possess physical substance

Franchises and Licenses

Goodwill

Pre-operating Costs

Patents

Trademarks

Liquidity

Ratios

Assets

Liabilites

Credibility

Only I

I and II

II, III and IV

II and III

I, II, III and IV

45.000

72.000

92.000

120.000

127.000