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CAPITALUNIVERSITYOFECONOMICSANDBUSINESS
EXAMINGATIONOFACCOUNTING(BACHELORDEGREE05)
SCHOOLOFACCOUNTING
Date:Class:NameMarks:
I.Matching(10marks)
Listedbelowaretechnicaltermsinaccounting.
Accountingperiod
Realization
Solvency
Managementaccounting
AmericanAccountingAssociationRunningbalance
Financialposition
Contra-assetaccount
Drawingaccount
NormalbalanceEachofthefollowingstatementsmaydescribeoneofthesetechnicalterms.Foreachstatement,indicatethetermdescribed.
Thedevelopmentandinterpretationofaccountinginformationintendedspecificallytoaidmanagement.
Indicatingthefinancialresourcesandequityofanorganization.
Thespanoftimecoveredbyanincomestatement.
Anunofficialorganizationcomprisedmainlyofaccountingeducators.
Thegenerallyacceptedaccountingprincipleusedindeterminingwhentorecognizerevenue.
Havingthefinancialabilitytopaydebtsastheybecomedue.
Balancerenewedeachtimetheaccountisdebitedorcredited.
ThenatureofbalancetheparticulartypeofAccounthasinusualconditions.
Theaccountusedtoproducetheproperassetvaluationinbalancesheet.
10.Theaccountusedtorecordthewithdrawalsofassetsbytheowner.
II.TrueandFalse(10Marks)
1.Financialaccountinginformationisdesignedprimarilyforinternalinformationusers.
Accountants’focusuponcompletedtransactionlessenstheusefulnessofAccountingreport.
Thephrase“generallyacceptedaccountingprinciples”referstotheaccountingconceptsinuseinUSAandGreatBritain.
Allassetaccountshavedebitbalancesinusualconditions.
Inrunningbalanceformofledgeraccount,thedatecolumnshowsthedatetheentryisrecordedintheaccount.
Thetrialbalanceprovidesproofthattransactionshavebeencorrectlyanalyzedandrecordedintheproperaccounts.
Theuseofcomputerscaneliminatemostofthemechanicalworkinvolvedintheaccountingcycle,butitcannoteliminatetheneedforaccountingpersonnelatall.
Therotationofemployeescanbetakenasaneffectivemethodtostrengththeinternalcontrol.
Financialstatementscanbeprepareddirectlyfromthetrialbalance.
Thepercentage-of-completionmethodisanexceptiontotherealizationprinciple.
III.Translatethefollowing
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