Kafedranın adı
Müəllimin adı
Fənnin kodu
Fənnin adı
Sualların sayı
İSE
Fəxri Məmmdov
00531
Maliyyə uçotu
75
Suallar
s/s
Mövzu
Sualın
çətinlik
səviyyəsi
1
01
1(asan)
5
Which type of corporate reports exist and give brief information about them.
2
01
1(asan)
5
Explain the purpose and nature of financial accounting. Please consider also general accounting equation in
an extensive way.
3
01
2(orta)
10
What is the common size balance sheet and how is it prepared?
4
01
2(orta)
10
Describe the assets and their main categories. Distinguish between assets and expenses by providing
examples.
5
01
3(çətin)
20
Explain materiality, accrual basis, going concern, consistency concepts in detail.
Sualın
çəkisi
Sualın mətni
What are the current assets and why we call them current?
6
02
1(asan)
5
Explain the term liquidity and give an example of most liquid assets
7
02
1(asan)
5
8
02
2(orta)
10
Please provide information about contra accounts. Why do these contra accounts exist.? Explain the purpose
of them
9
02
2(orta)
10
Practical question:? Show the correct journal entry for each recordable transaction.
10
02
3(çətin)
20
Practical question: Restate the accounting equation by taking into account the effect of given transactions
11
03
1(asan)
5
What are the rules for debit and credit for different accounts to increase the amount in your business
accounts?
Compare temporary and permanent accounts and illustrate their accounting treatment.
12
03
1(asan)
5
What depreciation methods do you know and why companies use them?
13
03
2(orta)
10
Please provide double entries for Prepayment and Advance Received (in different dates)
14
03
2(orta)
10
15
03
3(çətin)
10
16
04
1(asan)
5
17
04
1(asan)
5
Practical question: Prepare adjusting entries for the given transactions
How is the value of inventories calculated?
What does “Cost of Goods Sold” mean? What kind of costs are typically included in it?
Practical question: Calculate the closing inventory value of the Product using FIFO method
18
04
2(orta)
20
Explain the effect of FİFO method to the balance sheet and income statement in the inflation period.
19
20
04
04
2(orta)
3(çətin)
10
20
Contrast the periodic and perpetual inventory systems. Illustrate how should inventory be recorded under
periodic inventory system.
What are the depreciation and amortization? How do they affect financial statements?
21
05
1(asan)
5
22
05
1(asan)
5
23
05
2(orta)
10
Please distinguish between capital and revenue expenditures
Practical question: Calculate the depreciation charge
Explain deferred taxes. Give example.
24
05
2(orta)
10
25
05
3(çətin)
20
26
06
1(asan)
5
Practical question: Calculate gain/loss on disposal of a non-current asset
What is the goodwill and why does it arise in on the balance sheet?
Compare Straight line and Reducing balance depreciation methods. Which classes of assets
27
06
1(asan)
5
are more appropriate for the applying Reducing Balance method?Explain your answer
Research and Development costs. Definition, components, and recognition of them
28
06
2(orta)
10
29
06
2(orta)
10
Practical question: Calculate the depreciation charge
30
06
3(çətin)
20
Please discuss the possible impact of non-current assets-related estimates on the profit figures of companies.
Illustrate the underlying reason for the discrepancy between the company's cash and profit amount. Which
accounting principle should be applied in profit calculations? Discuss the main outlines the of appropriate
31
07
1(asan)
5
principle.
What are the tangible and intangible assets? Give examples
32
07
1(asan)
5
Practical question: Prepare income statement based on the information presented in Unadjusted Trial
Balance
33
07
2(orta)
10
34
07
2(orta)
10
35
07
3(çətin)
20
36
08
1(asan)
5
Practical question: Calculate the amount of profit based on the given information
Practical question: Prepare an Adjusted Trial Balance by considering the effect of the year-end adjustments
In which ways, are allowance (bad debt expense) for account receivables calculated? Please mention them
and give brief information about them
37
08
1(asan)
5
Practical question: Calculate receivables expense to be recorded in Profit and Loss Statement.
What is the equity method of equity earning calculation?
38
08
2(orta)
10
39
08
2(orta)
10
40
08
3(çətin)
20
41
09
1(asan)
5
Practical question: Calculate the figure that should appear for purchases in the Statement of Profit & Loss
by deriving information from the control account.
Discuss the disadvantages of the direct write-off method of accounting for uncollectibles
Describe single and multi-step format of Income Statement
Explain the difference between operating profit, gross profit and net income
42
09
1(asan)
5
43
09
2(orta)
10
44
09
2(orta)
10
Practical question: Calculate net profit amount after correcting the errors
What are the main activity ratios and where do we take it from?
Practical question: Determine the net profit that the company should report on its income statement
45
09
3(çətin)
20
46
10
1(asan)
5
Accrued liabilities definition and how should it be recorded in financial statements?
47
10
1(asan)
5
Classify the current liabilities examples and give information about each of them.
48
10
2(orta)
10
Explain the case between temporary and permanent differences in calculation of deferred tax.
49
10
2(orta)
10
Practical question: Calculate the deferred tax liability
50
10
3(çətin)
20
Practical question: Prepare balance sheet from given information
51
11
1(asan)
5
Which items comprise a company’s other comprehensive income? Please give detailed information about
them (two items could be explained).
Explain the retained earnings. Where can we see it and what does it show?
52
11
1(asan)
5
Practical question: Find the dividend paid to stockholders
53
11
2(orta)
10
54
11
2(orta)
10
Practical question: Calculate ordinary share capital and share premium amount for the end of the year
55
11
3(çətin)
20
Practical question: Find the operating profit margin for Company
56
12
1(asan)
5
What items are needed from the balance sheet and income statement to prepare the cash flow statement?
How interest paid, interest received, dividend paid, and dividend received should be classified in cash flow
statements?
57
12
1(asan)
5
58
12
2(orta)
10
Practical question: Calculate CFI for the year
59
12
2(orta)
10
Practical question: Calculate CFF for the year
60
12
3(çətin)
20
Practical question: Calculate CFO by applying indirect method
61
13
2(orta)
10
Find the operating profit margin for Company
Why some companies use consolidated balance sheet?
62
13
1(asan)
5
63
13
2(orta)
10
Explain the main principles of the equity method used for reporting the investment in associates
What is the cost method of equity earning calculation?
64
13
1(asan)
5
65
13
3(çətin)
20
Practical question: Calculate the year-end balance of investment in associates
Explain the interest coverage ratio
66
14
1(asan)
5
Explain the pros and cons of debt financing
67
68
14
14
1(asan)
2(orta)
5
10
What is the main difference between the current ratio and the quick ratio? Why do companies the rely on
quick ratio?
Decompose Du Pont System and discuss each element in detail.
69
14
2(orta)
10
70
14
3(çətin)
20
71
15
1(asan)
5
Practical Question: Calculate EPS
Explain the the acid test ratio
Explain cash cycle. What does it mean and how it is calculated?
72
15
1(asan)
5
73
15
2(orta)
10
Please provide suggestions (ways) to improve the net working capital of a business
74
15
2(orta)
10
Practical question: Calculate the cash conversion cycle
75
15
3(çətin)
20
Practical question: Demonstrate the impact of each shown transaction on the current ratio individually