ĐỀ THI MẪU NGUYÊN LÝ KẾ TOÁN TIẾNG ANH (PRINCIPLE OF ACOCUNTING)
Mô tả đề thi:
- Thời gian làm bài: 90 phút
- Cấu trúc bài thi:
Part A: Trắc nghiệm, tính toán trả lời ngắn (Không giải thích, trừ khi đề yêu cầu)
Part B: Bài tập nhiều điểm (Dr, Cr, lập trial balance, Income statement)
Lưu ý khi làm part B: cần chú ý hạch toán đầy đủ các Adjsuting entry.
Lưu ý thứ tự khi vẽ T account (từ Asset => Lia => Equity => Revenue => Expense => Income summary.
Tham khảo video hướng dẫn giải đề.
Khóa học NLKT TA => KẾ TOÁN TÀI CHÍNH 1 TA (CLC) => F3 ACCA => F2 ACCA (MANAGEMENT ACCOUNTING) (CLICK ĐỂ THAM KHẢO)
NỘI DUNG ĐỀ THI MẪU Ở DƯỚI ĐÂY
ĐỀ MẪU: 2024
Question 1:
a/ When the accountant has to choose between two acceptable alternatives, the accountant should select the alternative that wil report less profit, less amount, or a greater liability amouny. This is based upon which principle/ guideline?
b/ A company sold merchandise of $8,000 to a customer in December. The company’s sales terms require the customer to pay the company in 30 days. The company’s incom statement reported the sale in December. This is proper under which accounting principle/concept
c/ A corporation pays its annual property tax bill of approximately $12,000 in one payment each December 28. During the year, the corporation’s monthly income statement repory Property Tax Income of $1,000. This is an example of which accounting principle/guideline?
d/ A large company purchases a $250 digital camera and expenses it immediately instead of reporting it as an asset and depreciating it over its useful life. This practice maybe acceptable because of which principle/guideline?
Question 6: Business transactions duting December of XYZ company are presented as follow:
1. The owner invested $10,000 cash in corporation.
2. Purchased $2,500 of equipment with cash.
3. Purchased a new truck for $4,500 cash
4. Purchased $300 in supplies on account.
5. Paid $250 for suppliers previously purchased.
6. Paid rent in advance for $2,100
7. Performed work for customer and reveived $25,000 in cash
8. Performed work for customer and billed them $15,000
9. Received $7,000 from customers from work previously billed.
10. Paid office salaries $1,000
11. Paid utility bill $1,500.
Requires:
1/ Journalize entry for the transaction above (including adjusting entry and closing entry)
2/ Posting to T account
3/ Prepare the trial balance at the end of 31 Dec.
4/ Prepare Income statement for the accounting period ended December 31.
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