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مكونات اختبار ديوان المحاسبة 

يتكون اختبار ديوان المحاسبة ( تخصص المحاسبة )

من 30 الي 40 سؤال اختيار متعدد تشتمل علي المواد التالية

Financial Accounting – Intermediate Accounting – Managerial Accounting – Auditing

الاختبار يتم علي الكمبيوتر باللغة الإنجليزية والاسئلة بوجه عام بسيطة ولكنها متنوعة حيث تتناول موضوعات متعددة مثل

Accounting Equation – Change in equity – Debit and credit – Journal entries – Adjusting Entries – Closing entries – Financial Statements – Cost of goods sold – Perpetual and Periodic inventory systems – Valuing inventory using FIFO, LIFO and Average Cost – Bank Reconciliation – Bad debt Expenses – Depreciation – Impairment – Sale of assets with gain or loss – Bonds Payable – issue of shares – treasury shares – equity investment – debt investment – statement of cash flow – accounting ratios.

كما يشمل الاختبار أيضا الموضوعات التالية

Variable and fixed cost – Cost of goods manufactured – Break-even point – Budget – sunk cost – relevant and irrelevant cost – job costing – net present value

نموذج من الاسئلة

1. Gafisa Inc. performed services for R$390,000. The company collected R$130,000 in cash. The balance will be collected in 30 days. Performing services for R$390,000 will increase

 
 
 
 

2. The Roy’s Downtown Diner received a bill of $400 from the Emeril Advertising Agency. The owner, Roy James, is postponing payment of the bill until a later date. The effect on specific items in the basic accounting equation is

 
 
 
 

3. If services are rendered for credit, then

 
 
 
 

4. Bumi Corporation purchased an investment in the ordinary shares of another corporation for Rp250,000,000 in 2015. The shares are actively traded on the Indonesian Stock Exchange. The fair value of the investment at December 31, 2017 is Rp268,000,000. If the company follows the fair value principle, the investment will be reported in the 2014 financial statement at

 
 
 
 

5. Which of the following would not be considered internal users of accounting data for a company?

 
 
 
 

6. The retained earnings section of the statement of financial position is determined by

 
 
 
 

7. The economic entity assumption requires that the activities

 
 
 
 

8. Marilu Company began the year with equity of $225,000. During the year, Marilu issued additional ordinary shares in exchange for cash of $315,000, recorded expenses of $900,000, and paid dividends of $60,000. If Marilu’s ending equity was $690,000, what was the company’s revenue for the year?

 
 
 
 

9. The assumption that enables accounting to quantify (measure) economic events is the

 
 
 
 

10. Gunnie Inc., located in Texas, records business transactions in dollars and disregards changes in the value of a dollar over time. Which of the following accounting assumptions does this represent?

 
 
 
 

Question 1 of 10