King Saud University
Community college al-majma,ah
Accounting Department.
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Selected ACCOUNTING topics in ENGLISH.
ACCT:102 MHR
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Question (1) :Circle The Best Answer For Each Item Below:
1- Using the accounting procedures from year
(1) Cost Principle
(2) Objectivity Principle
(3) Matching Principle
(4) Consistency Principle.
to year means:
2-the principle that get expenses be matched with revenues is the:
(1) Objectivity Principle
(2) Matching Principle
(3) Cost Principle
(4) Full Disclosure Principle
3- All material information should be disclosed in
the
financial
statements to make these statements clear
and understandable
for the readers is:
(1) Matching Principle
(2) Full Disclosure Principle
(3) Cost Principle
(4) Objectivity Principle
4- Accouting includes:
(1) Measurement.
(2) Recording.
(3) Reporting.
(4) All of the above.
Question (2) :Answer these questions:
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1- Name the accounting concepts and explain four of them.
2- Define The Accounting.
3- Explain The Accounting Cycle.
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4- GAAP reduction of:---------------------------------------
Question (3) :Give The Arabic Equivalent To The Following
Accounting Terminology:
1. Accounting : ________________________________________________
2. Accounting Cycle:____________________________________________
3. Classification of Account:______________________________________
4. Assets:_____________________________________________________
5. Owner’s equity:______________________________________________
6. Winding up:_________________________________________________
7. Going-concern Concept:________________________________________
8. Entity Concept:______________________________________________
9. Liabilities:____________________________________________________
10.Expenses:___________________________________________________
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Question (4) :Give The English Equivalent To The Following
1- Journalizing:________________________________________________
2- Posting:_____________________________________________________
3- Summarizing:________________________________________________
With my best wishes,,
Mahmoud Elsherif
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