Accounting Principles Quiz
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Questions and Answers

Muhasebe varlık kavramı, işlemin sahibi olan kişilerden ve diğer işlemlerden ayrı bir varlık olarak kabul edilir.

  • Finansal tabloların тільки işleminle ilgili olmasını sağlar. (correct)
  • Muhasebe ilkelerinin tümünü sağlar.
  • Tüm işlemlerin dolar veya euro cinsinden kaydedilmesini sağlar.
  • Gelir ve giderlerin aynı dönemde bildirilmesini sağlar.

    • İşletmenin uzun vadede devam edeceği varsayımı hangi muhasebe ilkesine dayanır?

  • Tarihi maliyet ilkesi
  • Muhasebe varlık ilkesi
  • Devam eden işletme ilkesi (correct)
  • Parasal birim ilkesi

    • Tüm işlemlerin aynı para biriminde kaydedilmesini hangi muhasebe ilkesi sağlar?

  • Parasal birim ilkesi (correct)
  • Muhasebe varlık ilkesi
  • Tarihi maliyet ilkesi
  • Devam eden işletme ilkesi

    • Varlıklar ve yükümlülüklerin orijinal satın alma fiyatı veya değeri ile kaydedilmesi hangi muhasebe ilkesine dayanır?

    <p>Tarihi maliyet ilkesi</p> Signup and view all the answers

    Gelir ve giderlerin同じ dönemde bildirilmesini hangi muhasebe ilkesi sağlar?

    <p>Uyarlama ilkesi</p> Signup and view all the answers

    Mühasebe döneminde finansal raporların hazırlanması için hangi aralık gerekir?

    <p>Çeyrek yıllık</p> Signup and view all the answers

    Maddi olma kavramı, hangi etkiyi dikkate alır?

    <p>Kullanıcıların kararlarına etkisi</p> Signup and view all the answers

    Tutarlılık kavramı, hangi amaca hizmet eder?

    <p>Zaman içindeki finansal raporlarının karşılaştırılabilirliğini sağlamak</p> Signup and view all the answers

    Tam açıklama kavramı, hangi amaca hizmet eder?

    <p>Kullanıcıların karar almalarını etkilemediği bilgileri sağlamasını önlemek</p> Signup and view all the answers

    Hangisi finansal raporlarının hazırlanması için gerekli değildir?

    <p>Muhasebe döneminde finansal raporların hazırlanması</p> Signup and view all the answers

    Study Notes

    Accounting Principles

    Accounting Entity

    • The accounting entity concept assumes that the business is a separate entity from its owners and other businesses.
    • This concept is essential for accounting because it allows for the preparation of financial statements that are relevant to the business only.

    Going Concern

    • The going concern concept assumes that the business will continue to operate for the foreseeable future.
    • This concept is important because it allows accountants to prepare financial statements that reflect the business's financial position and performance over time.

    Monetary Unit

    • The monetary unit concept assumes that all transactions are recorded in a common currency, such as dollars or euros.
    • This concept is necessary because it allows for the comparison and aggregation of financial data.

    Historical Cost

    • The historical cost concept assumes that assets and liabilities are recorded at their original purchase price or value.
    • This concept is important because it provides a stable and consistent basis for financial reporting.

    Matching Principle

    • The matching principle requires that expenses be matched with revenues in the same period.
    • This principle is essential for accurate financial reporting because it ensures that revenues and expenses are reported in a consistent and comparable manner.

    Materiality

    • The materiality concept assumes that financial information is material if its omission or misstatement could influence the decisions of users.
    • This concept is important because it ensures that financial reports provide relevant and reliable information to users.

    Consistency

    • The consistency concept requires that accounting methods and procedures be consistent from one period to another.
    • This principle is essential for accurate financial reporting because it allows for comparability between financial statements over time.

    Accounting Period

    • The accounting period concept requires that financial statements be prepared at regular intervals, such as quarterly or annually.
    • This concept is important because it allows users to assess the financial performance and position of the business over time.

    Full Disclosure

    • The full disclosure concept requires that financial statements provide all relevant information necessary for users to make informed decisions.
    • This principle is essential for accurate financial reporting because it ensures that users have access to all necessary information.

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    Description

    Test your knowledge of fundamental accounting principles, including accounting entity, going concern, monetary unit, and more.

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