Kahoot
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ScribdTranslationsTheme 1
1. The financing of the company can be...
A. Own
B. Ajena
C. Own and others
D. Internal
2. The profitability of the partner or investor is called...
Interest
B. Dividend
C. Tax
D. Capital
3. Accounting is useful for making decisions
A.True
B. False
4. The reports prepared by management accounting are characterized by having
character...
A. External
B. Internal
C. External and internal
D. Informative
5. Which of the following decisions is characterized by having a horizon
short-term forecast?
A. Financing decisions
B. Investment Decisions
C. Operational decisions
D. Strategic decisions
6. The accounting system does not require...
A. Material means
B. Personal
C. Accounting regulations
D. Health knowledge
7. They are not users of internal accounting...
A. The executives of the company
B. The area chiefs
C. The intermediate direction
D. The partners of the company
8. The annual accounts are reports specific to accounting...
A. Financial
B. Of costs or management
C. Mathematics
D. Illegal
9. In what type of accounting is applicable commercial regulation?
A. Financial
B. Of costs or management
C. Physics
D. Illicit
10. Among the requirements of accounting information, is NOT the...
Exhaustiveness
B. Integrity
C. Reliability
D. Relevance
11. Transactions will be recorded when they occur, regardless of their
payment or charge. We are referring to the principle of...
A. Company in operation
B. Accrual
C. Uniformity
D. Prudence
12. Which of the following is an accounting principle?
A. Compensation non-compensation
B. Uniformity
C. Integrity requirements
D. Reliability requirements
13. How many mandatory parts does the PGC have?
A. One
B. Do
C. Three
D. Five
14. Which of the following parts of the PGC is voluntary?
A. Conceptual framework
B. Chart of accounts
C. Registration and Valuation Standards
D. Annual accounts
15. They are not an element of accounting...
A. The assets
B. Liabilities
C. The net worth
D. Payments
16. The acquisition price or production cost is identified with the criterion of
valuation
A. Historical cost
B. Net realizable value
C. Residual value
D. Fair value
17. The rules for registration and valuation are rules...
A. Generics
B. Specials
C. Criminal
D. Administrative
18. Indicate the incorrect answer. The annual accounts…
A. They are an integral part of the PGC
B. They are voluntary application.
C. They are mandatory
19. Which of the following is NOT part of the annual accounts?
A. Balance
B. Profit and Loss Account
C. Memory
D. Chart of accounts
20. The financial statement that complements, expands, and comments on the information
contained in other annual accounts is...
A. The balance
B. The income statement
C. The memory
D. The statement of cash flows
21. The acquisition price or production cost is identified with the criterion of
valuation...
A. Historical cost
B. Net realizable value
C. Residual value
D. Fair value
22. The rules of registration and valuation are rules...
A. Genetics
B. Special
Criminal Law
D. Administrative
23. Indicate the incorrect answer. The annual accounts...
A. They are an integral part of PGC
B. They are voluntarily applicable
C. They are mandatory
24. Which of the following is NOT part of the annual accounts?
A. Balance
B. Income Statement
C. Memory
D. Chart of accounts
25. The financial statement that complements, expands, and comments on the information
contained in other annual accounts is...
A. The balance
B. The profit and loss account
C. The memory
D. The statement of cash flows
Long-term decisions are called operational decisions.
A.True
B. False
27. In March 2018, I purchased a computer for 100 euros. I estimated a useful life
10 years. What is its current book value?
A. 100
B. 60
C. 40
D. 20
In March 2020, I bought a car for 25 euros. I estimated a useful life of 5
years. What is its accumulated depreciation today?
A. 10
B. 15
C. 25
D. 0
I have a van that is fully depreciated and is no longer useful. They offer me for it
250 euros for scrap. These 250 euros are...
A. Book value
B. Amortized cost
C.Residual value
D. Fair value
I have a table valued at 30 euros. The accumulated depreciation is 50.
euro and the deteriorations of 20 euros, how much did I acquire it for?
A. 80
B. 30
C. 50
D. 100
Theme 2
1. "It is the difference between the income and expenses obtained" This definition is
corresponds to...
A. Heritage
B. Result
C. Asset
D. Fair value
If expenses are greater than income, then the result will be...
A. Positive
B. Negative
C. Greater than zero
D. Zero
3. What is the accounting report that shows the equity of a company in
a certain moment?
A. Balance
B. Profit and Loss Account
C. Income statement
D. Memory
4. Assets are presented on the balance sheet according to their...
A. Enforceability
B. Prudence
C. Liquidity
D. Accrual
5. The stocks are part of the...
A. Non-current asset
B. Non-current liabilities
C. Current assets
D. Net worth
6. Suppliers are an example of...
A. Non-current asset
B. Current liabilities
C. Current assets
D. Net worth
7. Is the result of the profit and loss account included in the Balance Sheet?
A. No, it is only recorded in the Income Statement.
B. Yes, in the non-current asset
C. No, the result of the exercise is not included in the Balance
D. Yes, in the net worth
8. Indicate which of the following is incorrect:
A. A = P + PN
B. PN=A-P
C. A = PN + P
D. A = P - PN
9. The statement of changes in equity completes, extends, and comments on the
information on the remaining annual accounts.
A.True
B. False
Theme 3
1. The compound accounting facts
A. They affect a single account
B. They affect two or more accounts
They affect at least three accounts.
They affect, at a minimum, five accounts.
2. The permutative accounting facts
A. They modify the composition of net worth and its account.
B. They affect the non-current liability account
They modify the composition of net worth, but not its amount.
D. They affect the net equity account
3. Mixed accounting facts
They are compounds and permutative.
They are simple and permutative
They are simple and modificative
They are compounds and modifications
The balance of an account is the difference between the sum of charges and the sum of credits.
A. True
B. False
5. When the account balance is on the right side, it is called a debtor.
A. True
B. False
6. The accounts of assets and expenses
A. They grow by having
B. Decreases on the debit side
They grow because of the debt
D. All are incorrect
7. What type of accounts decrease on the debit side?
A. Liabilities
B. Actvos
C. Income
D. Liabilities and income
Theme 4
The accounting year ...
A. Always coincides with the calendar year
B. Always starts on January 1
C. It can start on February 15
It ends on December 31
The accounting year...
A. It always lasts 12 months
B. It can be less than 12 months
C. It is the same as the calendar year
It extends in all companies from January 1 to December 31
3. If the accounting year coincides with the calendar year, then the entry of
opening...
It will take place on January 1st.
It will be done on December 31st
C. It won't be necessary to do it
It will be held on February 1st.
4. What entry represents the composition and value of the equity at the beginning?
of the exercise?
A. The reclassification entry
B. The closing entry
C. The opening entry
D. The accrual entry
5. Ordinary transactions are recorded...
A. Before the opening entry
B. After the closing entry
C. After the opening entry
D. After the adjustment entry
6. Indicate which of the following is NOT an adjusting entry
A. Accrual entry
B. Reclassification entry
C. Rectification seat
D. Closing seat
7. There are three types of accrual adjustment entries
A.True
B. False
8. The conversion of assets into expenses is an example of an adjusting entry.
periodization.
A.True
B. False
9. The closing seat...
A. It is done before the adjustment entry
B. It consists of settling the accounts of income and expenses.
C. Balances the accounts of assets, liabilities, and equity
D. It does not allow determining the company's equity.
