‫ السحاسبة‬: ‫الـقـدـم‬

)‫ مهازي‬+ ‫ الرابع (محاسبة عام‬: ‫السدتـهى‬

‫ م دور سبتسبر‬12/01/2020 : ‫الـتـاريخ‬ ‫جامعة إب‬
‫ الدكتهر دمحم الدسحي‬:‫أستاذ السقرر‬ ‫ العمهم اإلدارية‬: ‫كمية‬
) ‫ قراءات محاسبة بالمغة اإلنجميزية في مقرر نسهذج ( أ‬: , ‫ م‬2012/2102 ‫امتحان الفرل الدراسي الثاني لمعام الجامعي‬
‫حممد حاميم عبده ابراهيم‬
‫تهقيع أستاذ السقرر‬ ‫السجسهع كتابة‬ 100% ‫السجسهع رقسا من‬ ‫( س‬3) ‫( س‬2) ‫( س‬1) ‫رقم الدؤال‬

‫ تم الحل هشا بفكرة أن االيراد السدتحق ال يقابمه ايراد‬:‫مالحظة هامة‬

‫أجب عن جسيع األسئمة اآلتية‬

1Q -:eeE&iahAienes ohleG oht aG&vevgeviGengaagAh&iesllgo&vh&ieoG th&gagiueeEevgese & esevgeE eehtGeviG

eoG th&gagihGAeeE&iahAi ecG &h&iees ohl oG th&gagihGA

eoG th&gagihGAeeE&iahAi
es ohl(
1 eo li AG ‫السذتريات‬ 1 ‫السيزانية العسهمية‬ Balance Sheet
2 E ohptG&v ‫السعدات‬ 2 Double Entry
3 e&vG GAvesGtG&oG ‫ايراد الفائدة‬ 3 ‫اإليرادات‬ Revenues.
4 e&v &ihoaGesAAGvA ‫األصهل الغير ممسهسة‬ 4 ‫قرض قرير اآلجل‬ Short-Term Loan
5 l phv a ‫رأس السال‬ 5 ‫اليهمية العامة‬ General Journal
6 nhvi A& ‫السدحهبات‬ 6 ‫االلتزامات‬ Liabilities
sllotoa vG ‫مجسع اهالك السعدات‬ ‫السديشهن‬
7 7 Accounts Receivable
E ohptG&v-nGp Glh vhg&
8 egvGAee u oaG ‫أوراق دفع‬ 8 ‫تكمفة البزاعة السباعة‬ Costs Of Goods Sold.
9 sllgo&vAee u oaG ‫الدائشهن‬ 9 ‫مخرص ديهن مذكهكة‬ Allowance for Doubtful
Debts.
11 sGlGht oaGesllgo&vA ‫السديشهن‬ 11 ‫حقهق السمكية‬ Owner's Equity.

e Gp GeeG&G aetgo & aeE&v hGAevge Glg eviGengaagAh&ieo &A lvhg&AegnesaA tihe
A2e/s
:eE&vG p hAGe o h&ienGlGtoG e2016

eG&G aetgo & a

n stgo&v l
etaD eo &Aa vhg&eeEtG&vA nGAl hpvhg&
1 yb so lttAath hAal ssmAiDmm datraDS ihmtslA Cash 12500
capital 12500
.0tml $12511 Ai srAibAib
2 purchases 300
srlltmDS $ 311 Ai oyySm ttoAib $171 so
Cash 170
.0tml tiS $131 yi illysia Accounts receivable 130
3
SDtymAaDS 9111 $ Ai yilrDtmDS alD 0ttAath so Bank 9000
.0i0 ktiB Ai alD itsD yb ksmAiDmm Capital 9000

4 equipment 60
srlltmDS 61 $ Ai emsAtsDia byr 41 $ 0tml
cash 40
.tiS alD rDstAiSDr so 0lDmsD Bank 20
AalSrDh byySm brys ssmAiDmm byr tDrmyith Withdraws 30
5 Purchases 10
srlltmD rAlD tiS 0tml smD 11 $ hAal
Cash 20
. AalSrthi $21

Page14 of
6 Soled goods 600$ by 400$ cash and $200 yi Cash 400
.0rDSAa Accounts receivable 200
Sales 600
srlltmDS $311 Ai ntiSm yb ksmAiDmm byr Lands 300
Cash 200
7
tiS dAbiDS t yaD byr alD 0tml 211$
Notes payable 100
.rDstAiSDr
nytiDS 91 $ 0tml brys yiaDritaAyith dDsDi Cash 90
8
ktiB Loans (iyb) 90

9
illrsDS tbDm WirDlyrSDS tiS WittAS ta Wages expanses 600
.eiS $611-dDtr Accrued wages expanses 600
eDtrDlAtaAyi DctDimDyb ksAhSAib byr oDtr iy Depreciation expense - building 1000
10
.oDa rDlyrSDS $1111 Accumulated depreciation - 1000
building

A2e/eB :e Gp GeeG&G aeoG iG evgeviGengaagAh&iesllgo&vA

eG&G aeoG iG
s aGAe\se eo li AGAe\se
nGAl hpvhg& stgo&v nGAl hpvhg& stgo&v nGAl hpvhg& stgo&v nGAl hpvhg& stgo&v

Cash 400 Cash 170 withdraws 10

Accounts receivable 200 Accounts payable 130
Posted Balance 600
Posted balance 290

600 600 300 300

A3 .7elgtp &ueh&e31/12/2017-e GAG&vG eoGagAehAerh& &lh aee&ng t vhg&e Ga vG evges

o h aeB a &lG
stgo&v nGAl hpvhg& stgo&v nGAl hpvhg&
0333 essavieceRAsAnuoccA 0033 svsshocAc
063 tnvnpiAie 03 svsshocAetspAicAc
033 sAccnixetspAicAc 063 soboccA eessaviec
0333 soiac 00333 hoch
03 socAceecca oisAc 00 tspAicAcea enavce vcenAcec
033 nnehaso i 03333 svncanixc
00333 socAc 03 noeAsetspAicAc
6033 0-1iuAieasnAce0 03 tnvnpiAie-essvivcoeAaenApsAsnoenai
63 ecca oisAce asenavce vcenAcec 083 RAsAnuoccAesaeAc
003 oxAce- esssvAaeRAuAivAce 033 00-1iuAieasnAce00
63 RAie e-ssAponaetspAicAce 03 1ieAsAceeRAuAivA
03 svsshocAeRAevsic ????? hopneoc

RAnvnsAa
1 .essAposAeehAeusoanixeessavieedessa neeoiaecacceessavieeavsnixea e0300
2 .e0300e/e00e/ehshAAeeoee00essAposAeehAesocoisA

eic As .0 .e0300ea eessavieeavsnixecacceusoanixeessavieedessa neeoiaeehA

yehaipoib-e
usoanixe00/00/0300 e\ee saccAceoiaessa nece00/00/0300 e\ee
nAcssnpenai eiavie nAcssnpenai eiavie nAcssnpenai eiavie nAcssnpenai eiavie

Sales allowances 30 Sales 15000 Selling expenses 100 Interest revenue 70

Inventory 1/1 6500 purchases returns 50 Expenses of doubtful 45 Trading 3500
debts
Purchases 5500 Inventory 31/12 500 Water expenses 40 Wages revenue 110
Purchase expense 20
Profit & losses (gross 3500 Balance 3495
profit)
15550 15550 3680 3680
Page24 of
 eic As .0 .e0300e/e00e/eh00eoeeshAAeesocoisAe ehA
cesocoisAeshAAeecesAce
eceenie00/00/0300
nAcssnpenai sosee0 sosee0 uaeoc nAcssnpenai sosee0 sosee0 uaeoc

Non-current Assets Equity

Lands 4000 4000 Capital 38865

Buildings 10000 10000 ( withdraws ) (100) 38765

Equipment 360 Retained profit 3495 3495

( Accumulated DEP. – (30) 330 42260

Equipment )
14330 Current Liabilities
Current Assets Accounts Payable 160 160

Cash 24000

Accounts receivable 3000

-
(Allowances for doubtful (60) 2940
debts )
Notes receivable 480 480
-
Inventory 500 500

27920

Other debts balance

Accrued Revenue – Wages 110 110

Prepaid Expenses - Rent 60 60

42420 42420

Page34 of