39 nguyen ly ke toan

TRƯỜNG ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH KHOA NGOẠI NGỮ TÀI LIỆU HƯỚNG DẪN ÔN TẬP VÀ KIỂM TRA MƠN: NGUN LÝ KẾ TỐN Mục đích Tài liệu nhằm hỗ trợ cho học viên hình thức giáo dục từ xa nắm vững nội dung ôn tập làm kiểm tra hết môn hiệu Tài liệu cần sử dụng với tài liệu học tập môn học giảng giảng viên ôn tập tập trung theo chương trình đào tạo Nội dung hướng dẫn Nội dung tài liệu bao gồm nội dung sau: Phần 1: Các nội dung trọng tâm môn học Bao gồm nội dung trọng tâm môn học xác định dựa mục tiêu học tập, nghĩa kiến thức kỹ cốt lõi mà người học cần có hồn thành mơn học Phần 2: Cách thức ơn tập Mơ tả cách thức để hệ thống hóa kiến thức luyện tập kỹ để đạt nội dung trọng tâm Phần 3: Hướng dẫn làm kiểm tra Mơ tả hình thức kiểm tra đề thi, hướng dẫn cách làm trình bày làm lưu ý sai sót thường gặp, nỗ lực đánh giá cao làm Phần 4: Đề thi mẫu đáp án Cung cấp đề thi mẫu đáp án, có tính chất minh hoạ nhằm giúp học viên hình dung yêu cầu kiểm tra cách thức làm thi -1- PHẦN CÁC NỘI DUNG TRỌNG TÂM Chapter 1: Introduction to Accounting and Business O1 Describe the nature of a business O2 Describe the role of accounting in business O3 Describe the profession of accounting O4 Summarise the development of accounting principles and relate them to practice O5 State the accounting equation and define each element of the equation O6 Describe the financial statements of a sole proprietorship and explain how they interrelate Chapter 2: Analysing Transactions O1 Describe the characteristics of an account O2 List the rules of debit and credit and the normal balances of accounts O3 Prepare a trial balance Chapter 3: The Matching Concept and the Adjusting Process O1 Explain how the matching concept relates to the accrual basis of accounting O2 Explain why adjustments are necessary and list the characteristics of adjusting entries O3 Journalise entries for accounts requiring adjustment O4 Summarise the adjustments process and prepare an adjusted trial balance Chapter 4: Completing the Accounting Cycle O1 Prepare a work sheet O2 Prepare financial statements from a work sheet Chapter 5: Accounting for Trading Businesses O1 Distinguish the activities of a service business from those of a trading business O2 Journalise the entries for trading transactions O3 Prepare a profit and loss statement for a trading business Chapter 6: Cash O1 Describe the nature of cash and the importance of internal control over cash O2 Summarise basic procedures for achieving internal control over cash receipts -2- O3 Summarise basic procedures for achieving internal control over cash payments O4 Describe the nature of a bank account and its use in controlling cash Chapter 7: Receivables O1 Summarise and provide examples of internal control procedures that apply toreceivables O2 Describe the nature of and the accounting for bad debts and doubtful debts Chapter 8: Inventories O1 Compute the cost of inventory under the periodic and perpetual inventory system, using the FIFO,LIFO and Weighted average costing methods O2 Compare and contrast the use of the three inventory costing methods -3- PHẦN CÁCH THỨC ÔN TẬP Chapter 1: Introduction to Accounting and Business Objective (O1): Read section 1.1 – 1.3 in provided reading material O2: Read section 1.4 – 1.5 in provided reading material O3: Read section 1.6 in provided reading material O4: Read section 1.7 & 1.9 in provided reading material O5: Read section 1.10 – 1.11 in provided reading material O6: Read section 1.8 in provided reading material Chapter 2: Analysing Transactions O1: Read section 2.1 – 2.2 in provided reading material O2: Read section 2.3 & 2.5 in provided reading material O3: Read section 2.4 & 2.6 – 2.7 in provided reading material Chapter 3: The Matching Concept and the Adjusting Process O1: Read section 3.1 – 3.2 in provided reading material O2: Read section 3.3 in provided reading material O3: Read section 3.4 in provided reading material O4: Read section 3.5 in provided reading material Chapter 4: Completing the Accounting Cycle O1: Read section 4.1 – 4.2 in provided reading material O2: Read section 4.3 – 4.4 in provided reading material Chapter 5: Accounting for Trading Businesses O1: Read section 5.1 in provided reading material O2: Read section 5.2 – 5.5 in provided reading material O3: Read section 5.6 – 5.7 in provided reading material Chapter 6: Cash O1, O2 & O3: Read section 6.1 – 6.3 in provided reading material O4: Read section 6.4 – 6.5 in provided reading material -4- Chapter 7: Receivables O1: Read section 7.1 – 7.2 in provided reading material O2: Read section 7.3 – 7.4 in provided reading material Chapter 8: Inventories O1: Read section 8.2 – 8.4 in provided reading material O2: Read section 8.6 – 8.7 in provided reading material -5- PHẦN HƯỚNG DẪN LÀM BÀI KIỂM TRA − Mid and final-term assessments are in multiple-choice type − Mid-term assessment includes 20 questions (Subjects cover from Chapter to Chapter 4) − Final-term assessment includes 30-40 questions (Subjects cover from Chapter to Chapter 8) -6- PHẦN ĐỀ THI MẪU VÀ ĐÁP ÁN Following is a pilot paper with the aim is to provide students with the familiarity of how an assessment would be The answers are in bold form Question 1: The size of a business is represented with its: a Total assets b Total revenues c Total liabilities d Total owners’ equities Question 2: During the year 20X0, a business earned $520.000 of sale revenue, $25.000 of interest revenue $11.000 of other income It incurred $41.000 of interest expense, $8.000 of other expenses, $128.000 of operating expenses and $360.000 of Cost of Goods Sold Closing entries for revenue and income accounts is written as followed (ignore income tax): a Dr b Dr Income Summary 556.000 Cr Sale Revenues 520.000 Cr Interest Revenues 25.000 Cr Other Income 11.000 Sale Revenues Dr Interest Revenues Dr Other Income Cr 520.000 25.000 11.000 Income Summary 556.000 c Dr Income Summary 556.000 Cr Revenues d Dr Revenues 556.000 556.000 Cr Income Summary 556.000 Question 3: Financial accounting exists because: a Businesses need to minimize expenses and manage cash efficiently b Businesses need to provide information to outsiders c Businesses need to contribute to national economics d Businesses need to manage resources efficiently and effectively, and measure results of their operations -7- Question 4: A company bought $300 worth of inventories and paid $100 to the seller The rest of the amount will be paid next month The transaction affects: a Balance sheet b Income statement c Statement of Owners’ Equity d Balance Sheet and Income Statement Question 5: Which of the following transactions increase both assets and liabilities of a business? a Purchase inventories with cash b Purchase inventories on credit c Sell inventories to customers on account d Dispose long-term assets and receive cash Question 6: The closing balance of Accumulated Depreciation account is: a Written as a negative number in Liabilities of a Balance Sheet b Written as a negative number in Assets of a Balance Sheet c Written as an expense on Income Statement d Written as a cash outflow amount on Cash-flow Statement Question 7: June/20X0, a company paid $450 for a security service in advance for the third quarter of 20X0 In the end of July/20X0, the adjusting entry is as followed: a Dr Administrative expense Cr b Dr c Dr Cash 150 Administrative expense 150 Cr 150 Prepayment Cash Cr d Dr 150 150 Prepayment 150 Prepayment 450 Cr 450 Cash Question 8: During the early stage of business, which activities always provide positive net cash-flow? a Operating b Financing c Investing -8- d Other Question 10: Which accounting field always exists in all organizations? a Financial b Management c Tax d Auditing Question 10: Which financial statement presents financial position of a business at a point in time? a Balance Sheet b Income Statement c Cashflow Statement d Notes of Financial Statement Question 11: According to the terms of a contract, company A paid company B $500 in advance for some goods in June/20X0 The goods is delivered in July/20X0 15 days after the receipt of the goods, company B received the rest of the payment from company A Revenues is recorded when: a Company B received the second payment b Both companies entered into the sale contract c Finish delivering the goods to company A and company A accepted them d Company B received the first payment Question 12: An Income Statement informs users of: a Revenues, expenses and profits during an accounting period b Revenues, expenses and profits at a point in time c Assets, liabilities and Owners’ Equity at a point in time d Assets, liabilities and Owners’ Equity during an accounting period Question 13: A company bought a vehicle for $400.000 It is expected to have years of useful life At the end of the 4th year, the accumulated depreciation amount is: a $200.000 b $400.000 c $50.000 d None -9- Question 14: Financial statement is prepared by: a Financial accountants b Management accountants c Tax accountants d Directors Question 15: Which accounting principle states that inventories must be presented at the lower of cost and net realizable value? a Prudence b Matching concept c Materiality d Historical cost Question 16: Which of the following transaction increases total assets of a company? a Buying $1.000 worth of goods with cash b Depositing $1.000 cash into the company’s bank account c Transferring $1.000 from company’s bank account to settle a debt d Borrowing $1.000 from a financial institution Question 17: Which account must be credited to when a business buys $1.000 worth of materials, pays $400 in cash and owes the rest to the supplier? a Cash and Account Payables b Inventories and Cash c Inventories and Account Payables d Loan and Account Payables Question 18: Net Income (Profit) is the differences between: a Sale Revenues and Cost of Goods Sold b Sales Revenues and Operating Expenses c Gross Income (Profit) and Selling Expenses d Total Revenues and total expenses Question 19: Perpetual inventory systems can apply to: a FIFO method b Weighted Average method c Both FIFO and Weighted Average methods - 10 - d None of the above Questions 20: Regarding FIFO method, the amount being debited to Cost of Goods Sold is the: a Total cost of newest goods held on hand b Total cost of oldest goods held on hand c Average cost of goods held on hand d None of the above - 11 - ... efficiently b Businesses need to provide information to outsiders c Businesses need to contribute to national economics d Businesses need to manage resources efficiently and effectively, and measure... Chapter 7: Receivables O1 Summarise and provide examples of internal control procedures that apply toreceivables O2 Describe the nature of and the accounting for bad debts and doubtful debts Chapter... 1.11 in provided reading material O6: Read section 1.8 in provided reading material Chapter 2: Analysing Transactions O1: Read section 2.1 – 2.2 in provided reading material O2: Read section 2.3