2013

100

20000 6
22000

2000 20000
42000 22000

501 1000 500 7

1003

2 0.5
2,5 3

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2 8
1000 500
500 1000
2500 2000

10

11

10000 100 12
2000 9000
12000
2000 10000
12000 9000

14 13
4
12 50000

12
0,893 10000 1
0,797 15000 2
0,712 20000 3
0,636 30000 4
75000
13
25000 25000

4205 4205

14
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3,5 3,167
3 3,156

15

16

18 17
2 1
10 2 3000 1 2000 2013

2 1 17
30000 50000
5000 20000

200 2 18
2 100 2
2900 3000
3100 3300

19

20

21

22

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23

24

25

26

27

28

29

30

31

32

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33

34

35

36

37

38

39

40

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41

42

43

44

45

46

47

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48

49

50

51

52

53

54

55

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56

57

58

59

60

61

62

63

64

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65

66

67

68

69

120000 2011 1 1 70
2011 4 1 3 8
800 750
2400 7200

71

9 80000 72

76400 80000
7200 3600

73

74

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75

76

77

78

79

80

81. Entries are recording in :

a- Journal book b- Ledger book
c- Trial balance d- balance sheet
82. An account with debit balance will be :
a- capital b- revenue
c- Liabilities d- Asset
83. Salaries account is :
a- Real a/c b- nominal a/c
c- personal a/c d- owners equity a/c
84. Debtors’ a/c appears on when the company :
a- Selling goods by cash b- purchasing goods by cash
c- selling goods in credit d- purchasing goods on credit

85. The process of transferring the entries from the journal to the ledger is called :
a- Recording b- posting
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c- summarizing d- classifying
86. A person who provides goods to the company is called:
a- seller b- customer
c- government d- buyer
87. If the debit side is bigger than the credit side the balance will be :
a- close account b- credit balance
c- Debit balance d- no balance
88. Return in wards is deducted from:
a- Purchases b- cash
c- sales d- cars
89. Balancing of an account will be in:
a- Journal book b- balance sheet
c- income statement d- ledger book
90. We can determined net profit by preparing:
a- trial balance b- balance sheet
c- Income statement (P&La/c) d- journal book
91. On the end of the year rent account appears on:
a- Income statement (P&La/c) b- balance sheet
c- Trading a/c d- owners’ equity statement
92. One of the following is a fixed asset:
a- Cash a/c b- bank a/c
c- rent a/c d- cars a/c
93. Drawing account:
a- Increase the capital a/c b- increase the revenue a/c
c- increase the owners equity d- decrease the capital a/c
94. Bills receivable consist as:
a- expenses b- fixed asset
c- Current asset d- revenue
95. Un paid rent consists as:
a- Asset b- revenue
c- liability d- expenses
96. Prepaid wages consist as:
a- Revenue b- asset
c- liability d- loss
97. The account “sales discount” is a:
a- Revenue b- losses
c- liability d- asset

98. The expenses which related to purchasing fixed assets appear on:

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a- Trading a/c b- income statement
c- profit &loss a/c d- balance sheet
99. The credit balance of the trading account shows:
a- Net profit b- net loss
c- gross loss d- gross profit
100. The deduction made in the list price is known as:
a- Sales discount b- Quantity discount
c- cash discount d- trade discount

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