Financial accounting an der TU München

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Lerne jetzt mit Karteikarten und Zusammenfassungen für den Kurs Financial accounting an der TU München.

Beispielhafte Karteikarten für Financial accounting an der TU München auf StudySmarter:

Which of the following statements regarding VAT is correct?
A) An entrepreneur’s private withdrawal of his company’s assets is a business transaction which is always subject to VAT.
B) If a receivable is classified as doubtful, VAT has to be corrected immediately.
C) When selling assets under their residual value this sale is never subject to VAT.
D) None of the above mentioned answers is correct.

Beispielhafte Karteikarten für Financial accounting an der TU München auf StudySmarter:

A company receives an interest payment for invested money from the bank. What effect does this business transaction have on the balance sheet ?
A) Income affecting change in total assets (balance reduction).
B) Income non-affecting change in total assets (balance extension).
C) Income affecting assets swap.
D) None of above mentioned answers is correct.
above mentioned answers is correct

Beispielhafte Karteikarten für Financial accounting an der TU München auf StudySmarter:

What does a scheduled depreciation of a production machinery constitute for a company?
A) An investment but not an expense.
B) An expense but not a payment.
C) An income but no receipts.
pense but not a payment.
D) None of the above mentioned answers is correc

Beispielhafte Karteikarten für Financial accounting an der TU München auf StudySmarter:

Which of the following statements regarding formal year-end closings is correct?
A) All income and expense related accounts are closed directly to the capital subscribed account.
B) All income and expense related accounts are closed directly to the closing balance sheet account.
C) All income and expense related accounts are closed directly to the income statement account.
D) All expense related accounts are closed directly to their respective income related accounts.

Beispielhafte Karteikarten für Financial accounting an der TU München auf StudySmarter:

At liabilities-side accounts …
A) … expenses are posted on credit side.
B) … reductions are posted on debit side.
C) … reductions are posted on credit side.
D) … the balance is closed to the income statement account.

Beispielhafte Karteikarten für Financial accounting an der TU München auf StudySmarter:

Which of the following statements regarding T-accounts is correct?
A) A T-account is a two-page calculation, which always has an opening balance as well as additions on debit side.
B) At a T-account, the closing balance always results as the sum of opening balance and additions .
C) The balance of a T-account is the difference between the sum of the opening balance and additions on the one hand and reductions on the other hand.
D) None of the above mentioned answers is correct

Beispielhafte Karteikarten für Financial accounting an der TU München auf StudySmarter:

Which of the following business transactions is not a profit neutral assets swap?
A) Withdrawal from bank account to top up the cash reserves.
B) Purchase of a machinery for 10.000 EUR (net) via bank transfer.
C) A customer pays an amount receivable by bank transfer .
D) Payment of a liability from trade accounts payable via bank transfer.

Beispielhafte Karteikarten für Financial accounting an der TU München auf StudySmarter:

A company receives a bank loan and thus extinguishes a liability from trade accounts payable. What effect does this business transaction have on the balance sheet ?
A) Assets swap.
B) Liabilities swap
C) Balance extension.
D) Balance reduction.

Beispielhafte Karteikarten für Financial accounting an der TU München auf StudySmarter:

Due to a court order a company is paying damages via bank transfer at the amount of the provision
previously formed. What effect does this business transaction have on the balance sheet ?
A) Profit neutral changes in total assets (balance contraction).
B) Income affecting changes in total assets (balance extension).
C) Income non-affecting business transaction (liabilities swap)
D) Income affecting business transaction .

Beispielhafte Karteikarten für Financial accounting an der TU München auf StudySmarter:

Which of the following statements regarding day book and general ledger is correct?
A) The day book structures the postings of all business transactions by objective criteria.
B) The day book is also referred to as Journal.
C) The outline level of the day book is below the general ledger’s outline level.
D) None of the above mentioned statements is correct.

Beispielhafte Karteikarten für Financial accounting an der TU München auf StudySmarter:

What is posted on income statement accounts ?
A) Income statement transactions only.
B) Income only.
C) All transactions, changing the company's equity.
D) None of the answers mentioned above is correct

Beispielhafte Karteikarten für Financial accounting an der TU München auf StudySmarter:

Which (basic) types of legal forms of enterprises can be distinguished under private law?
A) Individual entrepreneurs, partnerships, corporations and public authorities.
B) Individual entrepreneurs, partnerships, corporations.
C) Individual entrepreneurs and partnerships.
D) Individual entrepreneurs and corporations.

Kommilitonen im Kurs Financial accounting an der TU München. erstellen und teilen Zusammenfassungen, Karteikarten, Lernpläne und andere Lernmaterialien mit der intelligenten StudySmarter Lernapp. Jetzt mitmachen!

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Beispielhafte Karteikarten für Financial accounting an der TU München auf StudySmarter:

Financial accounting

Which of the following statements regarding VAT is correct?
A) An entrepreneur’s private withdrawal of his company’s assets is a business transaction which is always subject to VAT.
B) If a receivable is classified as doubtful, VAT has to be corrected immediately.
C) When selling assets under their residual value this sale is never subject to VAT.
D) None of the above mentioned answers is correct.

D) None of the above mentioned answers is correct.

Financial accounting

A company receives an interest payment for invested money from the bank. What effect does this business transaction have on the balance sheet ?
A) Income affecting change in total assets (balance reduction).
B) Income non-affecting change in total assets (balance extension).
C) Income affecting assets swap.
D) None of above mentioned answers is correct.
above mentioned answers is correct

D) None of above mentioned answers is correct.
above mentioned answers is correct

Financial accounting

What does a scheduled depreciation of a production machinery constitute for a company?
A) An investment but not an expense.
B) An expense but not a payment.
C) An income but no receipts.
pense but not a payment.
D) None of the above mentioned answers is correc

B) An expense but not a payment.

Financial accounting

Which of the following statements regarding formal year-end closings is correct?
A) All income and expense related accounts are closed directly to the capital subscribed account.
B) All income and expense related accounts are closed directly to the closing balance sheet account.
C) All income and expense related accounts are closed directly to the income statement account.
D) All expense related accounts are closed directly to their respective income related accounts.

C) All income and expense related accounts are closed directly to the income statement account.

Financial accounting

At liabilities-side accounts …
A) … expenses are posted on credit side.
B) … reductions are posted on debit side.
C) … reductions are posted on credit side.
D) … the balance is closed to the income statement account.

B) … r ductions are booked on debit side.

Financial accounting

Which of the following statements regarding T-accounts is correct?
A) A T-account is a two-page calculation, which always has an opening balance as well as additions on debit side.
B) At a T-account, the closing balance always results as the sum of opening balance and additions .
C) The balance of a T-account is the difference between the sum of the opening balance and additions on the one hand and reductions on the other hand.
D) None of the above mentioned answers is correct

C) The balance of a T-account is the difference between the sum of the opening balance and additions on the one hand and reductions on the other hand.

Financial accounting

Which of the following business transactions is not a profit neutral assets swap?
A) Withdrawal from bank account to top up the cash reserves.
B) Purchase of a machinery for 10.000 EUR (net) via bank transfer.
C) A customer pays an amount receivable by bank transfer .
D) Payment of a liability from trade accounts payable via bank transfer.

D) Payment of a liability from trade accounts payable via bank transfer.

Financial accounting

A company receives a bank loan and thus extinguishes a liability from trade accounts payable. What effect does this business transaction have on the balance sheet ?
A) Assets swap.
B) Liabilities swap
C) Balance extension.
D) Balance reduction.

B) Liabilities swap

Financial accounting

Due to a court order a company is paying damages via bank transfer at the amount of the provision
previously formed. What effect does this business transaction have on the balance sheet ?
A) Profit neutral changes in total assets (balance contraction).
B) Income affecting changes in total assets (balance extension).
C) Income non-affecting business transaction (liabilities swap)
D) Income affecting business transaction .

A) Profit neutral changes in total assets (balance contraction).

Financial accounting

Which of the following statements regarding day book and general ledger is correct?
A) The day book structures the postings of all business transactions by objective criteria.
B) The day book is also referred to as Journal.
C) The outline level of the day book is below the general ledger’s outline level.
D) None of the above mentioned statements is correct.

B) The day book is also referred to as Journal.

Financial accounting

What is posted on income statement accounts ?
A) Income statement transactions only.
B) Income only.
C) All transactions, changing the company's equity.
D) None of the answers mentioned above is correct

A) Income statement transactions only.

Financial accounting

Which (basic) types of legal forms of enterprises can be distinguished under private law?
A) Individual entrepreneurs, partnerships, corporations and public authorities.
B) Individual entrepreneurs, partnerships, corporations.
C) Individual entrepreneurs and partnerships.
D) Individual entrepreneurs and corporations.

B) Individual entrepreneurs, partnerships, corporations.

Melde dich jetzt kostenfrei an um alle Karteikarten und Zusammenfassungen für Financial accounting an der TU München zu sehen

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