:‫أسئلة المقابلة‬

.‫ ليش اخترت هالشركة‬،‫ ليش دخلتي اكاونتنق‬،‫تعرفين عن نفسك‬

:KPMG ‫اسئلة مقابلة‬
‫وش الماترياليتي" األهمية النسبية" ؟‬ •
Concept within auditing and accounting relating to the importance/significance of an
amount, transaction.

‫أنواع الرسك ؟‬ •

1) Control risk. This is the risk that potential material misstatements would
not be detected or prevented by a client's control systems.

2) Detection risk. This is the risk that the audit procedures used are not
capable of detecting a material misstatement.

3) Inherent risk. This is the risk that a client's financial statements are
susceptible to material misstatements.
‫الستاندرد حق بروبوريتي اند بالنت اند اكويبمنت ؟‬ •
the definition of Property, Plant and Equipment as per IAS 16.
‫؟‬Dep. ‫طرق‬ •
1) Straight-Line Depreciation.
2) Declining Balance Depreciation.
3) Sum-of-the-Years' Digits Depreciation.
4) Units of Production Depreciation
‫طريقة اعادة التقدير‬4 . ‫طريقة مجموع الوحدات‬3 . ‫القسط المتناقص‬2 . ‫ القسط الثابت‬: 1 .‫طرق حساب هى‬

:‫اسئلة مقابلة البسام‬

)‫ ووين يتسجل ؟ (تكرر لكذا طالبة‬،‫ وكيف نحسبه‬، ‫ وقيده‬،‫ ماهو‬Dep exp •
Depreciation refers to decreasing value of any asset that is in use. ‫اإلهالك هو النقص‬
.‫التدريجى فى قيمة األصل‬
From Dep. Exp. To Acc. Dep.
On the income statement, it is listed as depreciation expense, and refers to the
amount of depreciation that was charged to expense only in that reporting period
 )‫ ووين يستجل بأي قائمة ؟ (تكرر لكذا طالبة‬،‫ وايش هو‬،‫قيده‬Accumulated •
sells or disposes of the asset : From Acc. Dep. To Asset
Accumulated depreciation(Cr ‫ (دائن‬is recorded on the balance sheet - the
fixed assets
How? asset's original value is adjusted during each fiscal year to reflect a
current, depreciated value.
)‫االوديت اوبينين ومتى نحدد أي راي (تكرر لكذا طالبة‬ •
1) Unqualified opinion- fair presentation of F.S free from material
misstatements
2) Qualified- immeterial misstatements overall fair presentation
3) Adverse opinion
4) Disclaimer opinion
‫ وايش تحتوي عليه‬،‫الكاش فلو ليش الشركة تسويها‬ •
to provide information about cash receipts, cash payments, and the net change
in cash resulting from the operating, investing, and financing activities of a
company during the period.

Cash flow activity:

1) Operating
2) Financing
3) Investing
)‫ايش البنود اللي موجوده في االونرز ايكوتي(تكرر لكذا طالبة‬ •
The owner’s equity is a business owner’s claim against the assets of the business. It
is also called the capital of the business and is calculated by subtracting equity of
creditors from the total equity.

1. Retained earnings: amount of money transferred to the balance

sheet as retained earnings rather than paying it out as dividends is
included in the value of the shareholder’s equity

2. Outstanding shares: amount of stock that had been sold to

investors but have not been repurchased by the company

3. Treasury stock: number of stocks that have been repurchased

from the shareholders and investors by the company

4. Additional paid-in capital: amount of money that shareholders have

paid to acquire stock above the stated par value of the stock
 ‫عن القوائم ومحتوياتها (تكرر لكذا طالبة ومره مهم)‬ ‫•‬
‫‪1 .‬قائمة الدخل ‪2 .‬قائمة المركز المالى ‪3 .‬قائمة التغير فى حقوق الملكية ‪4 .‬قائمة التدفقات النقدية ‪5 .‬قائمة التوزيعات‪.‬‬
‫‪(1) balance sheets; (2) income statements; (3) cash flow statements; and (4) statements of‬‬
‫‪shareholders’ equity.‬‬

‫أنواع المراجعة‬ ‫•‬

‫المراجعة المالية ( ‪: )Financier Audit‬‬ ‫‪)1‬‬
‫‪ - 2‬مراجعة العمليات ( ‪: )Opérationnel Audit‬‬ ‫‪)2‬‬
‫‪ -3‬المراجعة الجبائية ‪: Fiscal Audit‬‬ ‫‪)3‬‬
‫المراجعة االجتماعية ‪: Social Audit‬‬ ‫‪)4‬‬
‫مراجعة اإلعالم اآللي ‪: Informatique Audit‬‬ ‫‪)5‬‬
‫مراجعة اإلستراتيجية ‪: stratégique Audit‬‬ ‫‪)6‬‬
‫مراجعة الجودة ‪: Qualité Audit‬‬ ‫‪)7‬‬

‫القروس بروفت كيف‬ ‫•‬

‫‪At income statement and can be calculated by subtracting the cost of goods‬‬
‫)‪sold (COGS) from revenue (sales‬‬

‫أنواع المخصصات‬ ‫•‬

‫‪capital reserves, revenue reserves, statutory reserves, realized reserves, unrealized‬‬
‫‪reserves.‬‬

‫مخصصات متعلقة باألصول‪ ،‬مثل مخصص االصول الثابتة ومخصص الديون المشكوك فيها ‪2 .‬مخصصات متعلقة باالتزامات‬
‫مثل مخصص الضرائب ومخصص مكافأة نهاية الخدمة‪.‬‬

‫أنواع االحنياطي‬ ‫•‬

‫‪Restructuring Liabilities, Provisions for bad debts, Guarantees,‬‬
‫‪Depreciation,Accruals, Pension‬‬
‫‪ .1‬احتياطيات الزامية مثل االحتياطي القانونى واالحتياطي النظامى ‪2 .‬احتياطات اختيارية مثل االحتياطى العام‬
‫واحتياطى الطوارئ‪ .‬ويكون االحتياطي القانونى بنسبة ‪% 5‬من األرباح ويجوز ايقافه اذا وصل الى نصف رأس المال‬
‫وال يجوز التصرف اال فى الغرض الذى انشأ من اجله‪.‬‬
 ‫الفرق بين االحتياطي والمخصص‬ •
Provisions – This refers to keeping the money for a given liability. In short, EXPENSES.
Reserves – Refers to retaining some amount from the profit for future use. In short,
PROFITS.

‫وعن االنكوم ستيتمنت ليش نسويها‬ •

details of profitability and business activities of the company to the
stakeholders.
‫وش الرقم الي يطلع في الكاش فلو‬ •
 :‫اسئلة محاسبة عامة لمكاتب المراجعة‬
‫قيد المخزون‬ •
From Inventory to Cash or Acc. Payable
‫ النقدية‬/‫ المخزون إلى ح‬/‫من ح‬
‫قيد المبيعات‬ •
‫المبيعات‬/ ‫من العمالء او الصندوق او البنك الى ح‬

From Cash or Acc. Receivable To Sales Revenue

‫قيد المشتريات‬ •
‫العمالء او الصندوق او البنك‬/ ‫المشتريات الى ح‬/‫من ح‬
From Purchase to Acc. Payable or Cash

)‫قيد الخصم النقدي ( يسجل بدفاتر البائع مبلغ الخصم‬ •

From/ Acc. Rec or Cash To/ Sales Rev

)‫قيد الخصم التجاري (اليسجل بدفاتر المحاسبية يسجل كعملية بيع‬ •

no record is to be maintained in the books of accounts of both

the buyer and seller.
‫انواع االستثمارات‬ •

1) Debt securities are financial instruments that represent a right to a

determined stream of cash flows for a definite period of time, such
as bonds. “Held to maturity – Available for Sale – Trading “
2) Equity securities are financial instruments that represent residual
(ownership) interest in a company, for example, shares of common
stock, etc.
3) Derivative securities are financial instruments which ‘derive’ their
value from other financial instruments, such as forward contracts,
futures contacts, options, etc.
T.Azzah Alzahrani

Auditing reports

Immaterial Misstatement (unlikely to affect the decisions)

No additional Information Addational information

unmodified audit report Unmodified audit report with emphasis of a matter

Material misstatement would affect a user’s decision but do not

overshadow the financial statements as a whole
( NOT pervasive)

departure from IFRS or local

scope limitation
standards
T.Azzah Alzahrani

Material misstatement would affect a user’s decision AND

overshadow the financial statements as a whole
(pervasive)

A severe Scope limitation

lack independence
(lack of knowledge by the auditor )

Material misstatement would affect a user’s decision AND

overshadow the financial statements as a whole
(pervasive)
The overall statements are so materially misstated or misleading

A severe departure from IFRS or local standards

(The auditor has knowledge)

Compilation and Coordination | ALI ALQADEEB

https://www.linkedin.com/in/ali-alqadeeb-070068187/

@aj_alqadeeb
Q1. How many types of business transactions are there in
accounting ?

Ans.There are two types of business transactions in accounting – revenue and capital.

Q2. Explain real and nominal accounts with examples.

Ans. A real account is an account of assets and liabilities. E.g. land account, building account,
etc.
A nominal account is an account of income and expenses. E.g. salary account, wages
account, etc.

Q3. Which accounting platforms have you worked on? Which one do
you prefer the most?

Ans. Describe the accounting platforms (QuickBooks, Microsoft Dynamic GP, etc.) that you
have worked with and which one you liked the most.

Q4. What is double entry bookkeeping? What are the rules

associated with it?

Ans. Double entry bookkeeping is an accounting principle where every debit has a
corresponding credit. Thus, the total debit is always equal to the total credit. In this system,
when one account is debited then another account gets credited at the same time.

@aj_alqadeeb
Q5. What is working capital?

Ans. Working capital is calculated as current assets minus current liabilities, which is used in
day-to-day trading.

Q6. How do you maintain accounting accuracy?

Ans. Maintaining the accuracy of an organisation’s accounting is an important activity as it

can result in a huge loss. There are various tools and resources which can be used to limit the
potential for errors to creep in and address quickly if any errors do arise.

Q7. What is TDS? Where do you show TDS on a balance sheet?

Ans. TDS (Tax Deducted at Source) is a concept aimed at collecting tax at every source of
income. In a balance sheet, it is shown in the assets section, right after the head current asset.

Q8. What is the difference between ‘accounts payable (AP)’ and

‘accounts receivable (AR)’?
Ans.
Accounts Payable Accounts Receivable
The amount a company owes because it The amount a company has right to collect
purchased goods or services on credit from a because it sold goods or services on credit to
vendor or supplier. a customer.
Accounts payable are liabilities. Accounts receivable are assets.
Q9. What is the difference between a trial balance and a balance
sheet?

Ans. A trial balance is the list of all balances in a ledger account and is used to check the
arithmetical accuracy in recording and posting. A balance sheet, on the other hand, is a
statement which shows the assets, liabilities and equity of a company and is used to ascertain
its financial position on a particular date.

Q10. Is it possible for a company to show positive cash flows and

still be in grave trouble?

Ans. Yes, if it shows an unsustainable improvement in working capital and involves lack of
revenue going forward in the pipeline.

Q11. What are the common errors in accounting?

@aj_alqadeeb
Ans. The common errors in accounting are – errors of omission, errors of commission, errors
of principle and compensating error.

Q12. What is the difference between inactive and dormant

accounts?

Ans. Inactive accounts are which that are closed and will not be used in the future. Dormant
accounts are not currently functional but may be used in the future.

Q13. Are you familiar with the Accounting Standards? How many
accounting standards are there in India?

Ans. There are currently 41 Accounting Standards which are usually issued by the Accounting
Standards Board (ASB).

Q14. Why do you think Accounting Standards are mandatory?

Ans. Accounting Standards play an important role in preparing a good and accurate financial
report. It ensures reliability and relevance in financial reports.

Q15. Have you ever helped your company to save money or use
their available financial resources effectively?

Ans. Explain if you have proposed an idea which has affected the company’s finances
positively. Tell how you have optimised the process and how you came to such a decision
through historical data reviewing.

Q16. If our organisation has three bank accounts for processing

payments, what is the minimum number of ledgers it needs?

Ans.Three ledgers for each account for proper accounting and reconciliation processes.
Q17. What are some of the ways to estimate bad debts?

Ans. Some of the popular ways of estimating bad debts are – percentage of outstanding
accounts, aging analysis and percentage of credit sales.

Q18. What is a deferred tax liability?

Ans. Deferred tax liability signifies that a company may pay more tax in the future due to
current transactions.

Q19. What is a deferred tax asset and how is the value created?

Ans. A deferred tax asset is when the tax amount has been paid or has been carried forward
but has still not been recognized in the income statement. The value is created by taking the
difference between the book income and the taxable income

Q20. What is the equation for Acid-Test Ratio in accounting?

Ans. The equation for Acid-Test Ratio in accounting

Acid-Test Ratio = (Current assets – Inventory) / Current Liabilities

Q21. What are the popular accounting applications?

Ans. I am familiar with accounting apps like CGram Software, Financial Force, Microsoft
Accounting Professional, Microsoft Dynamics AX and Microsoft Small Business Financials.

Q22. Which accounting application you like the most and why?

Ans. I find Microsoft Accounting Professional the best as it offers reliable and fast processing
of accounting transactions, thereby saving time and increasing proficiency.

Q23. Tell me something about GST.

Ans. GST is the acronym for Goods and Service Tax and it is an indirect tax other than the
income tax. The seller charges it to the customer on the value of the service or product sold.
The seller then deposits the GST to the government.

Q24. What is bank reconciliation statement?

Ans. A bank reconciliation statement or BRS is a form that allows individuals to compare their
personal bank account records to that of the bank. BRS is prepared when the passbook
balance differs from the cashbook balance.

Q25. What is tally accounting?

Ans. It is an accounting software used by small business and shops to manage routine
accounting transactions.
@aj_alqadeeb
Q26. What are fictitious assets?
Ans. Fictitious assets are intangible assets and their benefit is derived over a longer period,
for example good will, rights, deferred revenue expenditure, miscellaneous expenses,
preliminary expenses, and accumulated loss, among others.

Q27. Can you explain the basic accounting equation?

Ans. Yes, since we know that accounting is all about assets, liabilities and capital. Hence, its
equation can be summarized as:
Assets = Liabilities + Owners Equity.

Q28. What are the different branches of accounting?

Financial Accounting - Management Accounting - Cost Accounting

Q29. What is the meaning of purchase return in accounting?

Ans. As the name suggests, purchase return is a transaction where the buyer of merchandise,
inventory or fixed assets returns these defective or unsatisfactory products back to the seller.

Q30. What is retail banking?

Ans. Retail banking or consumer banking involves a retail client, where individual customers
use local branches of larger commercial banks.

Q31. What is offset accounting?

Ans. Offset accounting is a process of canceling an accounting entry with an equal but
opposite entry. It decreases the net amount of another account to create a net balance.

Q32. What are trade bills?

Ans. These are the bills generated against each transaction. It is a part of documentation
procedure for all types of transactions.

Q33. What is fair value accounting?

Ans. As per fair value accounting, a company has to show the value of all of its assets in terms
of price on balance sheet on which that asset can be sold.

Q34. What happens to the cash, which is collected from the

customers but not recorded as revenue?
Ans. It goes into “Deferred Revenue” on the balance sheet as a liability if no revenue has
been earned yet.

Q35. Why did you choose accounting as your profession?

 Ans. I was good at numbers and accounting since my school days, but it was during my 10+2;
I decided to adopt this field as a profession and did Bachelor’s and then Master’s in
Accounting.
Q36. What is a MIS report, have you prepared any?
Ans. Yes, I have prepared MIS reports. It is an acronym for Management Information System,
and this report is generated to identify the efficiency of any department of a company.

Q37. What is a company’s payable cycle?

Ans. It is the time required by the company to pay all its account payables.

Q38. What is Scrap Value in accounting?

Ans. Scrap Value is the residual value of an asset that any asset holds after its estimated
lifetime.

Q39. Which account is responsible for interest payable?

Ans. Current liability account is responsible for interest payable.

Q40. What is departmental accounting system?

It is a type of accounting information system that records all the financial information and
activities of the department. This financial information can be used to check profitability and
efficiency of every department.

Q41. What is a perpetual inventory system?

Perpetual inventory is a methodology that involves recording the sale or purchase of inventory
immediately using enterprise asset management software and computerized point-of-sale
systems.

Q42. What do you mean when you say that you have negative
working capital?
When a company’s current liabilities exceed its current assets, it is named as negative working
capital. It is a common terminology in certain industries like retail and restaurant businesses.

Q43. What are the major constraints that can hamper relevant and
reliable financial statements?
1. Delay, which leads to irrelevant information
2. No balance between costs and benefits
3. No balance between the qualitative characteristics
4. No clarity in true and fair view presentation

Q44. Tell me the golden rules of accounting, just mention the

statements.
• Debit the receiver, credit the giver
• Debit what comes in, credit what goes out
• Debit all expenses and losses, credit all incomes and gains

Q45. Please elaborate, what this statement means – “Debit the

Receiver, Credit the Giver”.
So, this is among the most frequently asked accounting interview questions. Your reply should
be –
This principle is used in the case of personal accounts. If a person is giving any amount either
in cash or by cheque to an organization, it becomes an inflow and thus that person must be
credited in the books of accounts. Therefore, when an organization received the money or
cheque, it needs to credit the person who is paying and debit the organization.

Q46. Any idea what is ICAI?

Of course, it is the abbreviation of Institute of Chartered Accountants in India.

Q47. What do you mean by premises?

Premises refer to fixed assets presented on a balance sheet.

Q48. What is Executive Accounting?

Executive Accounting is specifically designed for the service-based businesses. This term is
popular in finance, advertising and public relations businesses.

Q49. What are bills receivable?

Bills receivable are the proceeds or payments, which a merchant or a company will be
receiving from its customers.
When replying to accounting interview questions, be very specific and don’t speak up
generic stuff.

Q50. Define Balancing.

Balancing means equating or balancing both debit and credit sides of a T-account.

Q51. What is Marginal Cost?

If there is any increase in the number of units produced, the total cost of output is changed.
Marginal cost is that change in the cost of an additional unit of output.

Q52. What are Trade Bills?

Every transaction is documented and the trade bills are those documents, generated against
each transaction.

Q53. Can you define the term Material Facts?

 Yes, these are the documents such as vouchers, bills, debit and credit notes, or receipts, etc.
They serve as the base of every account book.

Q54. What are the different stages of Double Entry System?

• Recording transactions in the accounting systems
• Preparing a trial balance in respective ledger accounts
• Preparing final documents and closing the books of accounts

Q55. What are the disadvantages of a Double Entry System?

• Difficult to find the errors, especially when transactions are recorded in the books
• In case of any error, extensive clerical labor is required
• You can’t disclose all the information of a transaction, which is not properly recorded in the
journal

Q56. What is Assets Minus Liabilities?

It stands for an owner’s or a stockholder’s equity.

Q57. What is GAAP?

GAAP is the abbreviation for Generally Accepted Accounting Principles (GAAP) issued by the
Institute of Chartered Accountants of India (ICAI) and the provisions of the Companies Act,
1956. It is a cluster of accounting standards and common industry usage, and it is used by
organizations to:

• Record their financial information properly

• Summarize accounting records into financial statements
• Disclose information whenever required

Q58. Can you tell me some examples for liability accounts?

• Accounts Payable
• Accrued Expenses
• Bonds Payable
• Customer Deposits
• Income Taxes Payable
• Installment Loans Payable
• Interest Payable
• Lawsuits Payable
• Mortgage Loans Payable
• Notes Payable
• Salaries Payable
• Warranty Liability

Q59. What is the difference between accounts receivable and

deferred revenue?
 Accounts receivable is yet-to be received cash from products or services that are already
sold/delivered to customers, whereas, deferred revenue is the cash received from customers
for services or goods not yet delivered.

Q60. Where should you record a cash discount in journal entry?

A cash discount should be recorded as a reduction of expense in cash account.

Q 61. What is compound journal entry?

A compound journal entry is just like other accounting entry; the only difference is that it affects
more than two account heads. The compound journal entry has one debit, more than one
credits, or more than one of both debits and credits.

Q 62. What is the dual aspect term?

The dual aspect suggests that every business transaction requires double entry bookkeeping.
This can be understood with the example- If you purchase anything, you give the cash and
receive the stuff, and when you sell anything, you lose the stuff and earn the money. This
defines the aspects of every transaction.

@aj_alqadeeb
Q 63. What is retail banking?
Retain banking is also known as consumer banking, where individuals use the local branches
of larger commercial banks.

Q 64. Define depreciation.

Depreciation refers to decreasing value of any asset that is in use.

Q 65. What are the different types of depreciation?

1. Straight Line Method
2. Written Down Value Method

Q 66. What is the difference between the consignor and consignee?

Consigner – S/he is the shipper of the goods
Consignee – S/he is the recipient of the goods.

Q 67. Define Partitioning.

Partitioning refers to the division/subdivision/grouping/regrouping of financial transactions in a
given financial year.

Q 68. Differentiate between Provision and Reserve.

 Provisions – This refers to keeping the money for a given liability. In short, EXPENSES.
Reserves – Refers to retaining some amount from the profit for future use. In short, PROFITS.

Q 69. What is an over accrual?

It is a situation where the estimate for accrual journal entry is very high, and this may apply to
an accrual of revenue or expense.
@aj_alqadeeb
Q 70. What is reversing journal entries?
Reversing entries refer to the journal entries that are made when an accounting period starts.
These entries reverse or cancel the adjusting journal entries that were made at the end of the
previous accounting period.

Q 71. Name some intangible assets.

• Patents
• Copyrights
• Trademarks
• Brand names
• Domain names

Q 72. What is Bad debt expense?

Bad debts expense is asset accounts receivable of a company and is considered to be
uncollectible accounts expense or doubtful accounts expense.

Q 73. When do you capitalize rather than expense a purchase?

An item’s cost is capitalized is it is expected to be consumed by the company over a long
period. This way their economic value does not depreciate.

Q 74. When does goodwill increase?

Goodwill can be increased through the acquisition of another company as a subsidiary, by
paying more than the fair value of its tangible and intangible assets.

Q 75. What are Revenue Recognition and Matching Principles?

Revenue Recognition Principle – This principle suggests that the revenue should be
recognized and recorded when it is realized and earned, no matter when the amount has been
paid.
Matching Principle – This principle dictates the companies to report an expense on its income
statement the time the related revenues are earned. It is associated with the accrual basis of
accounting.

Q 76. Name different accounting concepts.

• Accounting Period Concept
• Business Entity Concept
• Cost Concept
• Dual Aspect Concept
• Going Concern Concept
• Matching Concept
• Money Measurement Concept

@aj_alqadeeb
Q 77. What is the owner’s equity?
The owner’s equity is a business owner’s claim against the assets of the business. It is also
called the capital of the business and is calculated by subtracting equity of creditors from the
total equity.

Q 78. What is a debit note?

Debit note or debit memorandum is a commercial document sent to a seller, by a buyer,
formally requesting a credit note. The original document is sent to the party to whom the goods
are being returned and the duplicate copy is kept for office record.

Q 79. What is a credit note?

Credit note is a receipt given to buyer who has returned a product, by the seller/shop. This
intimation suggests that the buyer’s account is being credited for the purpose indicated.

Q 80. Explain Contingent Liabilities.

Contingent Liabilities are potential obligations that may or may not become an actual liability.
They may or may not be incurred by an entity, based on the outcome of an uncertain future
event, e.g. – If an ex-employee of an ABC company sues it for gender discrimination for any
particular sum, the company has a contingent liability. In case the company is found guilty, it
will have a liability, and if it is not found guilty, the company will not have an actual liability.

Q 81. What is GST?

GST or Goods and Service Tax is an indirect tax charged on the value of the service or product
sold to a customer. Here the consumers pay the tax to the seller, who thereby deposits the
GST to the government.

Q 82. Can you name some common errors in accounting?

• Error of omission
• Error of commission
• Error of original entry
• Error of accounting principle
• Compensating error
• Error of entry reversal
• Error of duplication
 ‫منقول للفائدة اسأل هللا لي ولكم التوفيق ‪....‬‬
‫اخوكم ‪ /‬علي القضيب‬
‫‪@aj_alqadeeb‬‬

‫وأخيرا‬
‫علَى‬ ‫ش ْيءٍ قَ ْد َكتَبَهُ َّ‬
‫اّللُ لَكَ َولَ ْو اجْ ت َ َمعُوا َ‬ ‫علَى أ َ ْن يَ ْنفَعُوكَ ِب َ‬
‫ش ْيءٍ لَ ْم يَ ْنفَعُوكَ ِإالَّ بِ َ‬ ‫( َوا ْعلَ ْم أَنَّ األمة لَ ْو اجْ ت َ َمعَتْ َ‬
‫علَ ْيكَ )‬ ‫ش ْيءٍ قَ ْد َكتَبَهُ َّ‬
‫اّللُ َ‬ ‫ش ْيءٍ لَ ْم يَض ُُّروكَ ِإالَّ بِ َ‬‫أ َ ْن يَض ُُّروكَ بِ َ‬

‫المصدر ‪https://learning.naukri.com/articles/top-accounting-interview-questions-answers/ :‬‬

‫‪@wojood_96‬‬

‫اسئلة مقابالت شخصية للمحاسبين‬

‫السؤال االول‪:‬ماهى الدورة المحاسبية ؟‬

‫‪ .1‬تحليل العمليات المالية‬

‫‪ .2‬تسجيل العمليات المالية (قيود اليومية)‬
‫‪ .3‬ترحيل العمليات المالية الى حسابات االستاذ‬
‫‪ .4‬اعداد ميزان المراجعة (قبل التسوية)‬
‫‪ .5‬تسجيل قيود التسوية (التسويات الجردية)‬
‫‪ .6‬ترحيل قيود التسوية‬
‫‪ .7‬اعداد ميزان المراجعة (بعد التسوية )‬
‫‪ .8‬اعداد القوائم المالية‬
‫‪ .9‬قيود االقفال‬

‫السؤال الثانى ‪:‬ماهى القوائم المالية ؟‬

‫‪ .1‬قائمة الدخل‬
‫‪ .2‬قائمة المركز المالى‬
‫‪ .3‬قائمة التغير فى حقوق الملكية‬
‫‪ .4‬قائمة التدفقات النقدية‬
‫‪ .5‬قائمة التوزيعات‬

‫السؤال الثالث‪:‬ماهى عناصر قائمة الدخل باختصار؟‬

‫صافى المبيعات‬
‫‪(-‬تكلفة المبيعات)‬
‫= مجمل الربح‬
‫‪(-‬المصاريف االدارية والعمومية)‬
‫= صافى الربح التشغيلى‬
‫‪+‬ايرادات اخرى غير عادية‬
‫‪(-‬مصاريف اخرى)‬
‫‪+‬صافى ربح الفترة‬
‫السؤال الرابع‪:‬ماهى فائدة ميزان المراجعة بالمجاميع؟‬

‫هى ان يطابق ميزان المراجعة مجموع قيود اليومية المركزية ‪.‬‬

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‫السؤال الخامس ‪:‬ماهى اجراءات اثبات قيد اليومية ؟وماهى اجراءات مراجعة القيد ؟‬

‫يتم اثبات القيد عن طريق االحداث التى ادت الى نشأة العملية المالية مثل فاتورة شراء او بيع‬

‫وتتم المراجعة عن طريق التأكد من صحة الترحيل‪.‬‬

‫السؤال الخامس‪ :‬ماهو الحساب الذى ال يظهر فى ميزان المراجعة قبل الجرد والتسويات ويظهر فى ميزان المراجعة بعد‬
‫الجرد والتسويات فى نظام الجرد الدورى ولماذا ؟‬

‫الحساب هو مخزون اخر المدة‬

‫الن فى الجرد الدورى ال يظهر حساب المخزون فى اليقود ويكون القيد عند الشراء ‪:‬‬

‫من ح‪/‬المشتريات‬

‫الى ح ‪/‬العمالء او الصندوق او البنك‬

‫والقيد عند البيع ‪:‬‬

‫من ح ‪ /‬العمالء او الصندوق او البنك‬

‫الى ح ‪/‬المبيعات‬

‫السؤال السادس ‪ :‬ماهو الفرق بين الموازنة والميزانية ؟‬

‫الموازنة تعبر عن ارصدة تقديرية للعام القادم‬

‫الميزانية تعبر عن االرصدة الفعلية عن السنة المالية المنتهية‬

‫السؤال السابع ‪:‬ماهى طبيعة حساب االصول والخصوم وحقوق الملكية؟ ولماذا؟‬

‫االصول مدينة النها استخدام لالموال‬

‫والخصوم وحقوق الملكية دائنة النها مصادر لالموال‬

‫ووفقا لقاعدة القيد المزدوج فان كل عملية مالية لها طرف مدين وطرف دائن وبنفس القيمة والطرف المدين هو االخذ‬
‫والدائن هو العاطى‬

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‫السؤال الثامن‪:‬ماهى الحسابات التى يتم اقفالها فى نهاية العام المالى ؟ ولماذا؟ وماهى الحسابات التى ال يتم اقفالها ؟ ولماذا‬
‫؟‬

‫حسابات قائمة الدخل هى التى يتم اقفالها فى نهاية العام الجارى‬

‫الن قائمة الدخل تعبر عن نتيجة اعمال المنشأة خالل عام مالى محدد‬

‫اما الميزانية ال يتم اقفالها النها تعبر عن موقف الشركة المالى منذ بداية التأسيس وحتى تاريخ معين‬

‫السؤال التاسع‪ :‬ماهى اجراءات جرد االصول الثابتة ؟ وكيف يتم معاملة االصول المهلكة دفتريا ومازالت تعمل ؟‬

‫يتم جرد االصول عن طريق التحقق الفعلى لهذة االصول مع المقارنة بما هو موجود بالدفاتر ومعرفة االضافات‬
‫واالستبعات التى تمت خالل هذة الفترة‬

‫اما اذا تم اهالك االصل دفتريا ومازال يعمل تكون القيمة الدفترية ‪ 1‬صحيح ويتم االفصاح غن ذلك فى االيضاحات‬
‫المتممة‬

‫السؤال العاشر‪ :‬ما الفرق بين ايراد الفترة وااليراد المقدم وااليراد المستحق والمصروف المقدم والمصروف المستحق ؟‬
‫ايراد الفترة هو االيراد الناتج عن مزاولة النشاط خالل الفترة المالية‬
‫االيراد المقدم هى ايرادات محصلة فعال وال تخص الفترة المالية الحالية وتخص سنوات مالية قادمة وتعتبر التزام متداول‬
‫االيراد المستحق ‪ :‬هى ايرادات تخص الفترة المالية الحالية ولم تحصل وتعتبر اصل متداول‬
‫المصروف المقدم ‪:‬هى مصروفات مدفوعة تخص الفترة المالية القادمة وتعتبر اصل متداول‬
‫المصروف المستحق ‪:‬هى مصروفات تخص الفترة المالية الحالية ولم تسدد وتعتبر التزام متداول‬

‫السؤال الحادى عشر ‪ :‬ما هى طرق حساب االهالك ؟‬

‫االهالك هو النقص التدريجى فى قيمة االصل‬

‫العوامل المؤثرة فى حساب االهالك هى ‪:‬‬

‫‪ .1‬تكلفة االصل‬
‫‪ .2‬العمر االقتصادى لالصل‬
‫‪ .3‬قيمة الخردة‬
‫‪ .4‬الطريقة المستخدمة لتوزيع التكلفة على العمر االنتاجى‬

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 ‫‪@wojood_96‬‬

‫طرق حساب االهالك هى ‪:‬‬

‫‪ .1‬القسط الثابت‬
‫‪ .2‬القسط المتناقص‬
‫‪ .3‬طريقة مجموع الوحدات‬
‫‪ .4‬طريقة اعادة التقدير‬

‫السؤال الثانى عشر‪ :‬مالفرق بين المخصص واالحتياطى ؟ وماهى انواع المخصصات واالحتياطات ؟‬

‫االحتياطي‬ ‫المخصص‬
‫لمقابلة خسائر محتملة الحدوث‬ ‫لمقابلة خسارة مؤكدة او على وشك الحدوث‬
‫توزيع للربح‬ ‫تعتبر عبئ او تحمل على الربح‬
‫حقوق ملكية‬ ‫خصوم متداولة‬
‫يتم اثباتة فى قائمة التوزيعات‬ ‫يتم اثباتة فى قائمة الدخل‬

‫انواع المخصصات ‪:‬‬

‫‪ .1‬مخصصات متعلقة باالصول مثل مخصص االصول الثابتة ومخصص الديون المشكوك فيها‬
‫‪ .2‬مخصصات متعلقة باالتزامات مثل مخصص الضرائب ومخصص مكافأة نهاية الخدمة‬

‫انواع االحتياطات ‪:‬‬

‫‪ .1‬احتياطيات الزامية مثل االحتياطى القانونى واالجتياطى النظامى‬

‫‪ .2‬احتياطات اختيارية مثل االحتياطى العام واحتياطى الطوارئ‬

‫ويكون االحتياطى القانونى بنسبة ‪ %5‬من االرباح ويجوز ايقافة اذا وصل الى نصف رأس المال وال يجوز التصرف اال‬
‫فى الغرض الذى انشأ من اجلة‬

‫السؤال الثالت عشر‪ :‬مالمقصود بمراكز التكلفة؟‬

‫هى عبارة عن االقسام التى يت تحميل المصروفات عليها حتى يتم تحديد تكلفة كل قسم عن طريق معدالت تحميل معينة‬
‫لالقسام‬
‫السؤال الرابع عشر‪ :‬هل يجوز اقفال جارى الشريك فى حساب رأس المال ؟ ولماذا؟‬

‫ال يجوز‬
‫الن رأس المال المثبت فى عقد الشركة ال يجوز زيادتة او تخفيضة اال بقرار وموافقة سواء من مجلس االدارة او اصحاب‬
‫الشركة‬

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‫‪@wojood_96‬‬

‫السؤال الخامس عشر‪ :‬ماالفرق بين تكاليف التحويل والتكاليف االولية ؟‬

‫التكاليف االولية‪( :‬هى المواد المباشرة ‪+‬االجور المباشرة )‬

‫تكاليف التحويل‪( :‬هى تكلفة االجور‪+‬التكاليف الصناعية غير المباشرة)‬

‫السؤال السادس عشر‪ :‬مالفرق بين المصروف االيرادى والرأسمالى ؟‬

‫المصروف االيرادى هو المصروف الذى ساهم فى تحقيق االيراد خالل الفترة‬

‫المصروف الرأسمالى هو المصروف الذى يساهم فى تحقيق االيراد فى الفترة المالية الحالية والفترات التالية‬

‫السؤال السابع عشر‪ :‬ماهو رأس المال العامل ؟ وماهو هو صافى رأس المال العامل؟‬

‫رأس المال العامل هو عبارة عن (االصول المتداولة)‬

‫صافى رأس المال العامل عبارة عن (االصول المتداولة ‪-‬الخصوم المتداولة )‬

‫السؤال الثامن عشر‪ :‬ماهى انواع الشركات ؟‬

‫اوال‪ :‬شركات االشخاص مثل ‪:‬‬

‫‪ .1‬شركات التضامن‬
‫‪ .2‬شركات التوصية البسيطة‬
‫‪ .3‬شركات المحاصة‬

‫ثانيا‪ :‬شركات االموال مثل ‪:‬‬

‫‪ .1‬شركات المساهمة‬
‫‪ .2‬شركات ذات المسؤلية المحدودة‬
‫‪ .3‬شركات التوصية باالسهم‬

‫منقول للفائدة اسأل هللا لي ولكم التوفيق ‪...‬‬

‫اختكم ‪ :‬وجود الحربي‬
‫‪@Wojood_96‬‬

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