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: 1/ : . 2/ - - 3/ : . - 4/ : - . . - 5/ 2019 / 12 / 31 : 500 . 000 : 25 . 000 : 50 . 000 : 12 . 000 : 50 , 000 : 100 . 000 : 200 . 000 2019 - 238 . 000 263 . 000 - 275 . 000 - 250 , 000 6/ 200 . 000 2019 15 . 000 . 2019 : 45 . 000 () : 30 . 000 () : 25 . 000 () 2019 - 205 . 000 - 175 . 000 195 . 000 - 7 2019 / 12 / 31 : : 20 . 000 : 25 . 000 : 60 . 000 : 200 . 000 : 100 . 000 : 12 . 000 2019 - 97 . 000 72 . 000 - 60 . 000 - : () 2019/12/31 442.000 | 68 . 000 | 17 . 600 69 . 000 | 451 , 000 75 . 000 | | 175 . 000 | 1 8 . 400 115 . 000 | 60 . 000 56.000 79.000 31.000 60.000 3.000 157,000 24.000 23,000 410.000 60.000 20.000 | : - 1- 2- 3- 4- 5- 6- 7- 2010 / 1 / 1 200 (100 2 2014 / 12 / 31 : - 2000 2014 / 1 / 1 000, 1 150 ) 90 180 15000 2a02 / 15 400 12 4 - 2018 (1 ) 2019 / 1291 : (1 a1231 (1 )| 202a02 / 15 (1 ) - 15 2020a2 (1 ) The first question: Choose the correct answer 1/Which of the following is not considered within the facility's operational activities: A - Payments to suppliers B - Tax payments C - Receipts from clients Dr. Sale of fixed assets 2 / Among the methods for disclosing additional information: A - Alaadhaan brackets B - Explanatory notes C - corresponding items Dr. all of the above 3/ When displaying information in the statement of financial position, it must be achieved in the presentation: A - Clarity B - Readability C-Full Disclosure D - All of the above 4 / Certificates of assurance of sold goods that extend for more than one accounting period appear within: A - Long-term obligations B- Estimated potential liabilities C - short term assets D- Answer A and B. 5/ You have the following information related to Al-Ofoq Company for the year ending on 12/31/2019: Cash received from clients: 500,000 riyals, dividends to shareholders paid in cash: 25,000 riyals, taxes paid in cash: 50,000 riyals, interest paid to lenders: 12000 Riyals, granting loans to others: 50,000 riyals, bond issuance: 100,000 riyals, cash paid to suppliers: 200,000 riyals. What is the amount of net cash flow from operating activities during 2019? A-238 thousand riyals B - 263 thousand riyals C-275 thousand riyals D - 250 thousand riyals 6 / The net income of Al-Abeer Company was 200 thousand riyals for the year 2019 and the only item in the income statement that did not affect the cash was the consumption which amounted to 15 thousand riyals for the year. The changes in the items of the financial position list during the year 2019 were as follows: Net debtors account 45 thousand riyals (increase), inventory: 30 thousand riyals (decrease), creditors account: 25 thousand riyals (decrease), what is the amount of net cash flows from operating activities during the year 2019? 7 / You have had the following information related to Al-Sabah Company for the year ended 31/12/2019: Cash dividends to shareholders: 20 thousand riyals, payments for the purchase of fixed assets: 25 thousand riyals, proceeds from the issuance of shares: 60 thousand riyals, payments to pay bonds : 200 thousand riyals, proceeds from the issuance of bonds: 100 thousand riyals, payments to lenders against interest on loans: 12 thousand riyals What is the amount of net cash flows from financing activities during 2019? A - a decrease of 97 thousand riyals B - a decrease of 72 thousand riyals C-a decrease of 60 thousand riyals D - nothing to deny : 1/ : . 2/ - - 3/ : . - 4/ : - . . - 5/ 2019 / 12 / 31 : 500 . 000 : 25 . 000 : 50 . 000 : 12 . 000 : 50 , 000 : 100 . 000 : 200 . 000 2019 - 238 . 000 263 . 000 - 275 . 000 - 250 , 000 6/ 200 . 000 2019 15 . 000 . 2019 : 45 . 000 () : 30 . 000 () : 25 . 000 () 2019 - 205 . 000 - 175 . 000 195 . 000 - 7 2019 / 12 / 31 : : 20 . 000 : 25 . 000 : 60 . 000 : 200 . 000 : 100 . 000 : 12 . 000 2019 - 97 . 000 72 . 000 - 60 . 000 - : () 2019/12/31 442.000 | 68 . 000 | 17 . 600 69 . 000 | 451 , 000 75 . 000 | | 175 . 000 | 1 8 . 400 115 . 000 | 60 . 000 56.000 79.000 31.000 60.000 3.000 157,000 24.000 23,000 410.000 60.000 20.000 | : - 1- 2- 3- 4- 5- 6- 7- 2010 / 1 / 1 200 (100 2 2014 / 12 / 31 : - 2000 2014 / 1 / 1 000, 1 150 ) 90 180 15000 2a02 / 15 400 12 4 - 2018 (1 ) 2019 / 1291 : (1 a1231 (1 )| 202a02 / 15 (1 ) - 15 2020a2 (1 ) The first question: Choose the correct answer 1/Which of the following is not considered within the facility's operational activities: A - Payments to suppliers B - Tax payments C - Receipts from clients Dr. Sale of fixed assets 2 / Among the methods for disclosing additional information: A - Alaadhaan brackets B - Explanatory notes C - corresponding items Dr. all of the above 3/ When displaying information in the statement of financial position, it must be achieved in the presentation: A - Clarity B - Readability C-Full Disclosure D - All of the above 4 / Certificates of assurance of sold goods that extend for more than one accounting period appear within: A - Long-term obligations B- Estimated potential liabilities C - short term assets D- Answer A and B. 5/ You have the following information related to Al-Ofoq Company for the year ending on 12/31/2019: Cash received from clients: 500,000 riyals, dividends to shareholders paid in cash: 25,000 riyals, taxes paid in cash: 50,000 riyals, interest paid to lenders: 12000 Riyals, granting loans to others: 50,000 riyals, bond issuance: 100,000 riyals, cash paid to suppliers: 200,000 riyals. What is the amount of net cash flow from operating activities during 2019? A-238 thousand riyals B - 263 thousand riyals C-275 thousand riyals D - 250 thousand riyals 6 / The net income of Al-Abeer Company was 200 thousand riyals for the year 2019 and the only item in the income statement that did not affect the cash was the consumption which amounted to 15 thousand riyals for the year. The changes in the items of the financial position list during the year 2019 were as follows: Net debtors account 45 thousand riyals (increase), inventory: 30 thousand riyals (decrease), creditors account: 25 thousand riyals (decrease), what is the amount of net cash flows from operating activities during the year 2019? 7 / You have had the following information related to Al-Sabah Company for the year ended 31/12/2019: Cash dividends to shareholders: 20 thousand riyals, payments for the purchase of fixed assets: 25 thousand riyals, proceeds from the issuance of shares: 60 thousand riyals, payments to pay bonds : 200 thousand riyals, proceeds from the issuance of bonds: 100 thousand riyals, payments to lenders against interest on loans: 12 thousand riyals What is the amount of net cash flows from financing activities during 2019? A - a decrease of 97 thousand riyals B - a decrease of 72 thousand riyals C-a decrease of 60 thousand riyals D - nothing to deny

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