Accounting Principles Quiz

10 Questions

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

Finansal tabloların тільки işleminle ilgili olmasını sağlar.

İşletmenin uzun vadede devam edeceği varsayımı hangi muhasebe ilkesine dayanır?

Devam eden işletme ilkesi

Tüm işlemlerin aynı para biriminde kaydedilmesini hangi muhasebe ilkesi sağlar?

Parasal birim ilkesi

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

Tarihi maliyet ilkesi

Gelir ve giderlerin同じ dönemde bildirilmesini hangi muhasebe ilkesi sağlar?

Uyarlama ilkesi

Mühasebe döneminde finansal raporların hazırlanması için hangi aralık gerekir?

Çeyrek yıllık

Maddi olma kavramı, hangi etkiyi dikkate alır?

Kullanıcıların kararlarına etkisi

Tutarlılık kavramı, hangi amaca hizmet eder?

Zaman içindeki finansal raporlarının karşılaştırılabilirliğini sağlamak

Tam açıklama kavramı, hangi amaca hizmet eder?

Kullanıcıların karar almalarını etkilemediği bilgileri sağlamasını önlemek

Hangisi finansal raporlarının hazırlanması için gerekli değildir?

Muhasebe döneminde finansal raporların hazırlanması

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.