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اختبارات محاسبة تفاعلية تغطي الأساسيات:
Accounting Concepts Test: أهم المفاهيم المحاسبية عربي/إنجليزي.
C1: Accounting in Action
C2: Recording Economic Events
C3: Adjusting the Accounts
C4: Completing the Accounting Cycle
C5: Merchandising Operations
C6: Reporting & Analyzing Inventory

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Accounting Concepts Test

الموارد التي تمتلكها الشركة

Assets

المبالغ المستحقة على الشركة

Liabilities

حقوق المالكين في الشركة

Equity

الدخل المكتسب من العمليات الأساسية للشركة

Revenue

التكاليف التي تتحملها الشركة لكسب الإيرادات

Expenses

الثروة المتاحة في صورة نقدية أو أصول

Capital

الأموال المستحقة على الشركة لدائنيها

Accounts Payable

الأموال المستحقة للشركة من عملائها

Accounts Receivable

الأصول = الالتزامات + حقوق الملكية

Accounting Equation

سجل كامل لجميع المعاملات المالية

General Ledger

تقرير يعرض الأصول والالتزامات وحقوق الملكية

Balance Sheet

تقرير يوضح الإيرادات والمصروفات

 Income Statement

إجمالي الأموال التي تدخل وتخرج من الشركة

Cash Flow

انخفاض قيمة الأصل مع مرور الوقت

Depreciation

البضائع المتوفرة للبيع

Inventory

مصروفات مدفوعة مقدمًا

Prepaid Expenses

أموال مستلمة مقابل خدمات لم تقدم بعد

Unearned Revenue

تحليل قائمة مالية كنسبة مئوية

Vertical Analysis

نظام يسجل فيه كل معاملة مرتين

Double-Entry Accounting

تسجيل معاملة مالية

Journal Entry

مصروفات تم تكبدها ولم تُدفع

Accrued Expenses

قائمة تحتوي على أرصدة الحسابات للتحقق من توازن القيود المحاسبية

Trial Balance

تسجيل الإيرادات عند كسبها

Realization Principle

إجمالي الإيرادات قبل الخصومات

Gross Sales

النقطة التي تساوي فيها الإيرادات التكاليف

Break-even Point

التكاليف المباشرة للإنتاج

Cost of Goods Sold - COGS

تحديث الجرد في نهاية الفترة

Periodic Inventory System

تحديث الجرد بعد كل عملية بيع

Perpetual Inventory System

السعر الذي يمكن بيع الأصل به

Fair Market Value

عدد مرات بيع المخزون خلال الفترة

Inventory Turnover

التكاليف التي لا تتغير مع الإنتاج

Fixed Costs

التكاليف التي تتغير مع الإنتاج

Variable Costs

التزامات تستحق بعد سنة

Long-term Liabilities

لقيمة المسجلة للأصل بعد الإهلاك

Book Value

الإيرادات مطروحًا منها المصروفات

Net Income

قيود نهاية الفترة لتسوية الحسابات

Adjusting Entries

تسلسل الخطوات من تسجيل العمليات حتى إعداد القوائم.

Accounting Cycle

الأصول

Assets 

الالتزامات

Liabilities

حقوق الملكية

Equity

الإيرادات

Revenue

المصروفات

Expenses

رأس المال

Capital

الحسابات الدائنة

Accounts Payable

الحسابات المدينة

Accounts Receivable

الإهلاك

Depreciation

المخزون

Inventory

المصروفات المقدمة

Prepaid Expenses

الإيرادات غير المكتسبة

Unearned Revenue

المصروفات المستحقة

Accrued Expenses

الإيرادات المؤجلة

Deferred Revenue

المبيعات الإجمالية

Gross Sales

النقدية المعادلة

Cash Equivalents

المصروفات التشغيلية

Operating Expenses

تكلفة البضاعة المباعة

Cost of Goods Sold (COGS)

الصندوق الصغير

Petty Cash

المسحوبات

Drawings

حساب البنك

Bank Account

مردودات المبيعات

Sales Returns

مردودات المشتريات

Purchase Returns

الخصم المسموح به

Discount Allowed

الخصم المكتسب

Discount Received

قرض مستحق الدفع

Loan Payable

فوائد مستحقة القبض

Interest Receivable

فوائد مستحقة الدفع

Interest Payable

مصروف الرواتب

Salaries Expense

مصروف الإيجار

Rent Expense

السعر الذي يمكن بيع الأصل به في السوق بين أطراف مطلعة وراغبة

عدد المرات التي يُباع فيها المخزون خلال فترة زمنية محددة

تقرير يُستخدم لمراجعة توازن القيود المحاسبية في نهاية الفترة قبل إعداد القوائم المالية

قائمة منظمة تحتوي على جميع الحسابات المستخدمة في النظام المحاسبي

قيود تُسجَّل في نهاية الفترة لتعديل أو تسوية الحسابات لضمان دقة البيانات المالية

نظام يُحدّث قيمة المخزون في نهاية الفترة المالية فقط

التكاليف المباشرة المرتبطة بإنتاج السلع أو شراء البضائع المباعة

المصاريف المرتبطة بتشغيل الأنشطة اليومية، مثل الأجور والإيجارات

استثمارات قصيرة الأجل عالية السيولة يمكن تحويلها بسهولة إلى نقد

إجمالي مبيعات الشركة قبل أي خصومات أو مرتجعات

إيرادات تم تحصيلِها مقدمًا من العملاء، مقابل خدمات أو سلع سيتم تقديمها في المستقبل

مصروفات تم تكبدها ولم تُدفع بعد، مثل الرواتب المستحقة

تسجيل محاسبي يُوثّق كل معاملة مالية في دفاتر المحاسبة

أموال استلمتها الشركة مقابل خدمات أو سلع لم تُقدَّم بعد

مصروفات دُفعت مقدمًا قبل أن تستحق فعليًا، مثل الإيجار المدفوع مقدمًا

البضائع الجاهزة للبيع أو المواد المستخدمة في الإنتاج

تناقص قيمة الأصل الثابت نتيجة الاستخدام أو التقادم

بيان يُظهر حركة النقد داخل وخارج الشركة، ويقيس السيولة

تقرير يُظهر أداء الشركة من حيث الإيرادات والمصروفات خلال فترة معينة

تقرير مالي يُظهر وضع الشركة من حيث الأصول والالتزامات وحقوق الملكية في لحظة معينة

سجل يحتوي على كافة الحسابات والعمليات المالية المتعلقة بها، يُستخدم لإعداد القوائم المالية

المعادلة الأساسية في المحاسبة:

الأصول = الالتزامات + حقوق الملكية

 

المبالغ التي تُستحق للشركة من العملاء نتيجة بيع بالأجل

الديون المستحقة على الشركة لمورّدي السلع والخدمات

التمويل الذي يقدمه أصحاب المشروع لتشغيل الأعمال، ويمثل أحد مكونات حقوق الملكية

التكاليف التي تتحملها الشركة في سبيل تحقيق الإيرادات، مثل الرواتب والإيجار

الدخل الناتج من الأنشطة الرئيسية للشركة، مثل بيع السلع أو تقديم الخدمات

حقوق المالكين في الشركة، وتساوي الأصول مطروحًا منها الالتزامات

الديون أو التعهدات المالية التي تقع على عاتق الشركة تجاه أطراف أخرى، مثل القروض أو الحسابات الدائنة

الموارد الاقتصادية التي تملكها الشركة وتُتوقع منها منافع مستقبلية، مثل النقد والمباني والمعدات

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C1

Category: C1: Accounting in Action

Accountants refer to an economic event as a

Category: C1: Accounting in Action

The process of recording transactions has become more efficient because

Category: C1: Accounting in Action

The accounting process is correctly sequenced as

Category: C1: Accounting in Action

The historical cost principle requires that when assets are acquired, they be recorded at

Category: C1: Accounting in Action

A business organized as a corporation

Category: C1: Accounting in Action

Owners of business firms are the only people who need accounting information

Category: C1: Accounting in Action

Financial statements are the major means of communicating accounting information to interested parties

Category: C1: Accounting in Action

The basic accounting equation states that Assets = Liabilities

Category: C1: Accounting in Action

Accountants do not have to worry about issues of ethics

Category: C1: Accounting in Action

The basic accounting equation is in balance when the creditor and ownership claims equal the assets

Category: C1: Accounting in Action

Classify each of the following items as Asset (A), Liability (L), or Owner’s Equity (OE)

Supplies
Owner’s Drawings
Buildings
Notes Payable
Salaries Payable

Category: C1: Accounting in Action

= Ali Co. has total assets of $140,000 and total liabilities of $45,000. Owner’s equity

Category: C1: Accounting in Action

Indicate whether each item belongs to the Income Statement (IS) or Balance Sheet (BS)

Cash
Service Revenue
Notes Payable
Interest Expense
Accounts Receivable

Category: C1: Accounting in Action

Analyze the following transactions of Noor Co. and indicate their effect on the accounting equation

Received cash for services rendered
Purchased equipment on credit
Paid salaries

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C2

Category: C2: Recording Economic Events

The hiring of a new company president is an economic event recorded by the financial information system

Category: C2: Recording Economic Events

Accounting information is used only by external users with a financial interest in a business enterprise

Category: C2: Recording Economic Events

The cost and fair market value of an asset are the same at the time of acquisition and in all subsequent periods

Category: C2: Recording Economic Events

The purchase of store equipment for cash reduces the owner's equity by an equal amount

Category: C2: Recording Economic Events

In the owner's equity statement, revenues are listed first, followed by expenses, and net income (or net loss)

Category: C2: Recording Economic Events

Owner's equity is best depicted by the following

Category: C2: Recording Economic Events

The basic accounting equation may be expressed as

Category: C2: Recording Economic Events

Liabilities

Category: C2: Recording Economic Events

Liabilities of a company would not include

Category: C2: Recording Economic Events

If total liabilities increased by $30,000 and owner’s equity increased by $20,000 during a period of time, then total assets must change by what amount and direction during that same period?

Category: C2: Recording Economic Events

The accounting equation for Quattro Enterprises is as follows

Assets = Liabilities + Owner’s Equity

$60,000+$60,000=120,000
If Quattro purchases office equipment on account for $25,000, the accounting equation will change to

Category: C2: Recording Economic Events

As of June 30, 2014, Actual Tigers Company has assets of $100,000 and owner’s equity of $40,000. What are the liabilities for Actual Tigers Company as of June 30, 2014

Category: C2: Recording Economic Events

If total liabilities increased by $8,000, then

Category: C2: Recording Economic Events

Collection of a $1,000 Accounts Receivable

Category: C2: Recording Economic Events

Misra Company compiled the following financial information as of December 31, 2014
Revenues $340,000; Owner’s Capital (1/1/14) 140,000; Equipment 80,000; Expenses 250,000; Cash 90,000; Owner’s Drawings 20,000; Supplies 10,000; Accounts payable 40,000; Accounts receivable 70,000

Misra’s assets on December 31, 2014 are

Category: C2: Recording Economic Events

Match the following terms and definitions
a. Accounts receivable   c. Accounts payable
b. Creditor              d. Note payable

Amounts due from customers
Amounts owed to suppliers for goods and services purchased
Amounts owed to bank
Party to whom money is owed

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C3

Category: C3: Adjusting the Accounts

Monthly and quarterly time periods are called

Category: C3: Adjusting the Accounts

In a service-type business, revenue is considered recognized

Category: C3: Adjusting the Accounts

The expense recognition principle states that expenses should be matched with revenues. Another way of stating the principle is

Category: C3: Adjusting the Accounts

Buffalo Co. purchased a five-year insurance policy on April 1, 2023 for $60,000. The adjusting entry on December 31, 2023 is

Category: C3: Adjusting the Accounts

Ryan, an employee, will not receive her paycheck until April 2. Based on services performed from March 15 to March 31, her salary was $1,000. The adjusting entry on March 31 is

Category: C3: Adjusting the Accounts

Accounting time periods that are one year in length are referred to as interim periods

Category: C3: Adjusting the Accounts

Income will always be greater under the cash basis of accounting than under the accrual basis of accounting

Category: C3: Adjusting the Accounts

The cash basis of accounting is not in accordance with generally accepted accounting principles

Category: C3: Adjusting the Accounts

The revenue recognition principle dictates that revenue be recognized in the accounting period in which cash is received

Category: C3: Adjusting the Accounts

Adjusting entries are not necessary if the trial balance debit and credit columns are equal

Category: C3: Adjusting the Accounts

Depreciation on equipment is $900 for the period. What is the correct adjusting entry

Category: C3: Adjusting the Accounts

Supplies purchased during the period total $500. At the end of the period, $150 remain unused

What is the correct adjusting entry

Category: C3: Adjusting the Accounts

Prepaid rent account shows $1,000. By year-end, $400 is still unexpired. What is the correct adjusting entry

Category: C3: Adjusting the Accounts

On June 1, during its first month of operations, Noor Co. purchased supplies for $4,500. At June 30, the supplies inventory shows $1,000 on hand. What is the correct adjusting entry

Category: C3: Adjusting the Accounts

On July 1, 2023, Ali Co. pays $12,000 for a 2-year insurance policy. Prepare the adjusting entry on December 31, 2023

Category: C3: Adjusting the Accounts

Ranch Realty did not record $3,900 of August rent (3 tenants in $900 apartments and one tenant in a $1,200 apartment). What is the correct adjusting entry

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C4

Category: C4: Completing the Accounting Cycle

After closing entries have been journalized and posted, all temporary accounts in the ledger should have

Category: C4: Completing the Accounting Cycle

Closing entries are journalized after

Category: C4: Completing the Accounting Cycle

Which of the following accounts will appear in a post-closing trial balance

Category: C4: Completing the Accounting Cycle

The purpose of the post-closing trial balance is to

Category: C4: Completing the Accounting Cycle

Closing entries are unnecessary if the income statement is prepared directly from the adjusted trial balance

Category: C4: Completing the Accounting Cycle

Owner's drawings account is closed to Income Summary

Category: C4: Completing the Accounting Cycle

After closing entries have been journalized and posted, all temporary accounts in the ledger should have zero balances

Category: C4: Completing the Accounting Cycle

Closing entries are journalized after adjusting entries are journalized and posted

Category: C4: Completing the Accounting Cycle

The amounts reported on the income statement should agree with the Post-Closing Trial Balance

Category: C4: Completing the Accounting Cycle

 Which of the following accounts will NOT be closed at the end of the accounting period

Category: C4: Completing the Accounting Cycle

The Income Summary account is a temporary account used only during the closing process

Category: C4: Completing the Accounting Cycle

A post-closing trial balance includes all revenue and expense accounts

Category: C4: Completing the Accounting Cycle

Closing entries transfer the balances of permanent accounts to the Owner’s Capital account

Category: C4: Completing the Accounting Cycle

The purpose of closing entries is to reset the balances of temporary accounts to zero for the next accounting period

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C5

Category: C5: Merchandising Operations

Net income is gross profit less

Category: C5: Merchandising Operations

A merchandising company that sells directly to consumers is a

Category: C5: Merchandising Operations

Two categories of expenses for merchandising companies are

Category: C5: Merchandising Operations

Sales revenue less cost of goods sold is called

Category: C5: Merchandising Operations

Glenn Company purchased merchandise inventory with an invoice price of $9,000 and credit terms of 2/10, n/30. What is the net cost of the goods if paid within the discount period

Category: C5: Merchandising Operations

Jake’s Market recorded these events: Received goods for $60,000, returned $1,200, paid $300 freight, and paid invoice within discount period. Inventory increased by

Category: C5: Merchandising Operations

In a periodic inventory system, cost of goods sold is determined only at the end of the accounting period

Category: C5: Merchandising Operations

Sales discounts are recorded as an expense in the income statement

Category: C5: Merchandising Operations

Sales Returns and Allowances is a contra-revenue account

Category: C5: Merchandising Operations

Gross profit is equal to net sales minus cost of goods sold

Category: C5: Merchandising Operations

A wholesaler sells merchandise directly to the end consumer

Category: C5: Merchandising Operations

Dakin Co. uses a perpetual inventory system. Record the following transactions
1. Purchased $20,000 of merchandise, terms 2/10, n/30
2. Paid freight $500
3. Returned $1,000 of merchandise
4. Paid invoice within discount period

What is the final balance of the Inventory account after these transactions

Category: C5: Merchandising Operations

In a perpetual inventory system, freight costs on incoming merchandise are added to the Inventory account

Category: C5: Merchandising Operations

Sales Discounts are recorded as an expense in the income statement

Category: C5: Merchandising Operations

When goods are returned to a supplier under a perpetual inventory system, the Inventory account is decreased

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C6

Category: C6: Reporting and Analyzing Inventory

In a perpetual inventory system, the Cost of Goods Sold account is used

Category: C6: Reporting and Analyzing Inventory

Sales revenues are usually considered earned when

Category: C6: Reporting and Analyzing Inventory

Sales revenue

Category: C6: Reporting and Analyzing Inventory

The perpetual inventory system provides a continuous record of the quantity and cost of inventory

Category: C6: Reporting and Analyzing Inventory

Revenue from the sale of merchandise should be recognized when cash is received

Category: C6: Reporting and Analyzing Inventory

In a perpetual system, the Inventory account is debited for purchases of merchandise

Category: C6: Reporting and Analyzing Inventory

Under perpetual inventory, no entry is required when goods are returned by customers

Category: C6: Reporting and Analyzing Inventory

In a perpetual inventory system, every purchase of merchandise is recorded directly in the Inventory account

Category: C6: Reporting and Analyzing Inventory

Cost of Goods Sold is recorded only at the end of the accounting period in a perpetual inventory system

Category: C6: Reporting and Analyzing Inventory

When goods are sold under a perpetual inventory system, both a revenue entry and a cost of goods sold entry are required

Category: C6: Reporting and Analyzing Inventory

Freight-in costs are included as part of the cost of inventory under a perpetual inventory system

Category: C6: Reporting and Analyzing Inventory

Under a perpetual inventory system, which account is debited when merchandise is purchased

Category: C6: Reporting and Analyzing Inventory

When goods are sold on account under a perpetual inventory system, the journal entry to record the sale includes a

Category: C6: Reporting and Analyzing Inventory

From the seller’s perspective, which of the following items would remain in inventory under the perpetual system

Category: C6: Reporting and Analyzing Inventory

In a perpetual inventory system, when a customer returns merchandise, the seller

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