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Tawjihi Business Field study materials
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Tawjihi Business Field practice questions

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Question 1Financial Accounting

According to the accounting equation, what is the effect on owner's equity when a business earns cash revenue of 500 dinars and no expenses are recorded?

  1. Owner's equity is unchanged because cash is an asset
  2. Owner's equity increases only after the cash is withdrawn
  3. Owner's equity increases by 500 dinars Correct answer.
  4. Owner's equity decreases by 500 dinars

Explanation

Revenue increases profit, and profit belongs to the owner, so equity rises by the amount of revenue earned. The accounting equation stays balanced because the cash asset rises by the same 500 dinars. Withdrawal of cash is a separate transaction that would later reduce equity.

Question 2Financial Accounting

Which pair of accounts is normally found on the debit side of the trial balance?

  1. Bank loan and creditors
  2. Accumulated depreciation and drawings
  3. Sales and capital
  4. Purchases and rent expense Correct answer.

Explanation

Assets and expenses carry debit balances, and purchases and rent expense are both expense-type accounts. Sales, capital, loans and creditors are credit-balance items. Accumulated depreciation is a contra-asset with a credit balance.

Question 3Financial Accounting

A trader purchases goods on credit from a supplier. Which double entry records this transaction?

  1. Debit cash, credit purchases
  2. Debit creditors, credit purchases
  3. Debit purchases, credit cash
  4. Debit purchases, credit creditors Correct answer.

Explanation

Buying goods on credit increases the purchases expense, which is debited, and creates a liability to the supplier, which is credited to creditors. Cash is untouched because payment is deferred. Debiting creditors would reduce a liability, which is the opposite of what happened.

Question 4Financial Accounting

Which document is sent by a seller to a customer to inform them of a reduction in the amount owed, for example after goods are returned?

  1. Statement of account
  2. Credit note Correct answer.
  3. Debit note
  4. Purchase order

Explanation

A credit note reduces the amount the customer owes and is issued by the seller when goods are returned or an allowance is granted. A debit note normally increases the amount owed. A purchase order is a request to buy, and a statement summarises transactions rather than adjusting the balance.

Question 5Financial Accounting

A business pays 1,200 dinars in advance for six months of insurance. What is the correct treatment at the end of the first month?

  1. Ignore the payment until the six months have elapsed
  2. Record 200 dinars as expense and 1,000 dinars as prepaid asset Correct answer.
  3. Record 1,000 dinars as expense and 200 dinars as prepaid asset
  4. Charge the full 1,200 dinars as an expense

Explanation

The accrual principle requires expenses to be matched to the period they cover, so one month's cover of 200 dinars is expensed. The remaining 1,000 dinars relates to future periods and is carried as a prepaid asset. Charging the full amount would understate profit for the current period.

Question 6Financial Accounting

A company reports net sales of 400,000 dinars, opening inventory of 30,000, purchases of 250,000 and closing inventory of 40,000. What is its gross profit?

  1. 140,000 dinars
  2. 160,000 dinars Correct answer.
  3. 120,000 dinars
  4. 180,000 dinars

Explanation

Cost of goods sold equals opening inventory plus purchases minus closing inventory: 30,000 + 250,000 − 40,000 = 240,000. Gross profit is net sales minus cost of goods sold: 400,000 − 240,000 = 160,000 dinars. This applies the standard trading account structure.

Question 7Financial Accounting

Which item would be classified as a non-current liability on the statement of financial position?

  1. Accrued electricity for the current quarter
  2. Bank overdraft repayable on demand
  3. Debenture repayable in five years Correct answer.
  4. Trade payables due in 30 days

Explanation

A liability is non-current when settlement is not due within twelve months of the reporting date. A debenture repayable in five years meets that definition. Trade payables, overdrafts and short-term accruals are all current liabilities.

Question 8Financial Accounting

A machine costing 20,000 dinars has an estimated residual value of 2,000 dinars and a useful life of six years. Using the straight-line method, what is the annual depreciation charge?

  1. 2,000 dinars
  2. 4,000 dinars
  3. 3,000 dinars Correct answer.
  4. 3,333 dinars

Explanation

Straight-line depreciation spreads the depreciable amount, cost less residual value, evenly over the useful life. The depreciable amount is 20,000 − 2,000 = 18,000 dinars, divided by six years gives 3,000 dinars per year. Ignoring the residual value would overstate the charge.

Question 9Financial Accounting

Which accounting concept requires that a business's transactions be kept separate from the owner's personal affairs?

  1. Going concern
  2. Business entity Correct answer.
  3. Prudence
  4. Consistency

Explanation

The business entity concept treats the business as distinct from its owners, so personal spending is not recorded as a business expense. Going concern concerns continuity of operations, prudence concerns caution in estimates, and consistency concerns applying the same methods over time.

Question 10Financial Accounting

A trader receives a bank statement showing charges of 15 dinars that have not yet been recorded in the cash book. What is the correct entry?

  1. No entry is needed until the next statement
  2. Debit cash book, credit bank charges
  3. Debit bank charges, credit bank Correct answer.
  4. Debit bank, credit bank charges

Explanation

Bank charges are an expense, so they are debited, and the bank balance in the cash book is reduced by a credit. The cash book must be updated to reflect transactions shown on the statement. Waiting for the next statement would leave the cash book understated.

Question 11Financial Accounting

Which of the following is recorded in the sales day book?

  1. Cash sales to customers
  2. Returns from customers
  3. Credit sales to customers Correct answer.
  4. Purchases on credit

Explanation

The sales day book, also called the sales journal, lists credit sales only. Cash sales go through the cash book, returns go to the sales returns day book, and credit purchases go to the purchases day book. Mixing these would distort the control accounts.

Question 12Financial Accounting

The trial balance of a business shows total debits of 84,300 dinars and total credits of 84,000 dinars. Which error could explain the difference?

  1. A sale of 300 dinars was completely omitted from the records
  2. A transaction of 300 dinars was recorded twice in the same account
  3. A cash payment of 300 dinars was entered only as a credit Correct answer.
  4. A purchase of 300 dinars was posted to the wrong supplier's account

Explanation

A one-sided entry of 300 dinars leaves the trial balance out of agreement by exactly that amount. Omission, wrong personal account posting and double entry within one account all keep debits and credits equal. Only an unbalanced entry creates a trial balance difference.

Question 13Financial Accounting

Under the reducing balance method, an asset costing 10,000 dinars is depreciated at 20% per year. What is the depreciation charge for the second year?

  1. 2,000 dinars
  2. 4,000 dinars
  3. 1,600 dinars Correct answer.
  4. 2,400 dinars

Explanation

Reducing balance applies the rate to the carrying amount, not the original cost. After year one the carrying amount is 10,000 − 2,000 = 8,000 dinars, so the second-year charge is 20% of 8,000 = 1,600 dinars. The charge falls each year under this method.

Question 14Financial Accounting

Which statement about the statement of cash flows is correct?

  1. It replaces the income statement for the period
  2. It shows only transactions that affect owner's capital
  3. It records revenue when it is earned rather than when cash is received
  4. It explains the movement in cash and cash equivalents during the period Correct answer.

Explanation

The statement of cash flows reconciles opening and closing cash and cash equivalents by classifying flows as operating, investing or financing. It complements rather than replaces the income statement, which is prepared on an accrual basis. It covers all cash movements, not only capital transactions.

Question 15Financial Accounting

A business has current assets of 90,000 dinars and current liabilities of 60,000 dinars. What is the current ratio?

  1. 3.00 : 1
  2. 2.00 : 1
  3. 0.67 : 1
  4. 1.50 : 1 Correct answer.

Explanation

The current ratio divides current assets by current liabilities: 90,000 ÷ 60,000 = 1.50. It indicates that the business holds one and a half dinars of current assets for each dinar of current liabilities. A ratio below one would signal potential liquidity strain.

Question 16Financial Accounting

Which of the following best describes the purpose of a provision in financial statements?

  1. To reduce the value of inventory to its net realisable value
  2. To recognise a liability of uncertain timing or amount Correct answer.
  3. To record a loss that has already been confirmed by a court
  4. To set aside cash for a planned future purchase

Explanation

A provision is recognised when a present obligation exists, an outflow is probable and the amount can be reliably estimated, even though timing or amount is uncertain. It is not a cash reserve and does not involve setting money aside. Inventory write-downs and confirmed losses are handled as separate adjustments.

Question 17Financial Accounting

A company issues 100,000 dinars of shares at par and uses the proceeds to repay a bank loan. What is the effect on the statement of financial position?

  1. Total assets decrease and liabilities decrease
  2. Total equity and total liabilities both increase
  3. Total equity increases and total liabilities decrease, with assets unchanged Correct answer.
  4. Total assets and total equity both increase

Explanation

Receiving cash for shares increases cash, but the same cash immediately repays the loan, so assets return to their previous level. Equity rises by the share capital issued while liabilities fall by the loan repaid. The statement of financial position remains balanced.

Question 18Financial Accounting

A trader's records show closing inventory of 15,000 dinars, but a stock count reveals that goods costing 2,000 dinars are damaged and now worth only 500 dinars. What value should be used for those damaged goods?

  1. 500 dinars, their net realisable value Correct answer.
  2. 2,000 dinars, their original cost
  3. 1,500 dinars, the average of cost and value
  4. Nil, because damaged goods have no value

Explanation

Inventory is measured at the lower of cost and net realisable value. The damaged goods have a net realisable value of 500 dinars, which is below their 2,000 dinar cost, so 500 dinars is used. This applies prudence without writing the goods off entirely.

Question 19Financial Accounting

Which of the following errors would still allow a trial balance to balance?

  1. Recording a sale of 540 dinars as 450 dinars in both accounts Correct answer.
  2. Adding the debit column incorrectly
  3. Entering a purchase in the sales account only
  4. Recording only the debit side of a sale

Explanation

A transposition error applied to both the debit and credit sides keeps total debits and credits equal, so the trial balance still agrees. A one-sided entry or a column addition error causes imbalance. Posting a purchase to the sales account alone would also create a one-sided effect.

Question 20Financial Accounting

What is the main purpose of preparing a bank reconciliation statement?

  1. To explain the difference between the cash book balance and the bank statement balance Correct answer.
  2. To determine the depreciation of bank equipment
  3. To record credit sales made during the month
  4. To calculate the profit earned on the bank account

Explanation

A bank reconciliation identifies items such as unpresented cheques and uncredited deposits that cause the cash book and bank statement balances to differ. It is a control procedure, not a profit calculation. Credit sales and depreciation are unrelated to the reconciliation.

Question 21Financial Accounting

A business has opening capital of 50,000 dinars, made a profit of 12,000 dinars during the year and the owner withdrew 7,000 dinars. What is the closing capital?

  1. 45,000 dinars
  2. 62,000 dinars
  3. 69,000 dinars
  4. 55,000 dinars Correct answer.

Explanation

Closing capital equals opening capital plus profit less drawings: 50,000 + 12,000 − 7,000 = 55,000 dinars. Profit increases the owner's interest while drawings reduce it. This relationship underpins the statement of changes in equity for a sole trader.

Question 22Financial Accounting

Which basis of accounting recognises revenue when it is earned and expenses when they are incurred, regardless of cash movement?

  1. Break-even basis
  2. Accrual basis Correct answer.
  3. Cash basis
  4. Marginal basis

Explanation

The accrual basis matches revenue earned with the expenses incurred in generating it, irrespective of when cash changes hands. The cash basis records transactions only when money is paid or received. Break-even and marginal bases are costing concepts, not financial reporting bases.

Question 23Financial Accounting

A company's trade receivables are 120,000 dinars. It decides to create an allowance for doubtful debts of 5%. What is the effect on profit and on the statement of financial position?

  1. Profit is unchanged and receivables remain at 120,000 dinars
  2. Profit rises by 6,000 dinars and receivables are shown at 126,000 dinars
  3. Profit falls by 6,000 dinars and receivables are shown at 114,000 dinars Correct answer.
  4. Profit falls by 6,000 dinars and receivables remain at 120,000 dinars

Explanation

An allowance of 5% on 120,000 dinars is 6,000 dinars, charged as an expense and reducing profit. Receivables are presented net of the allowance at 114,000 dinars. This applies prudence by anticipating possible non-payment.

Question 24Financial Accounting

Which of the following best explains why a business prepares a trial balance?

  1. To calculate the tax payable to the government
  2. To determine the market value of the business
  3. To prove the arithmetical accuracy of the double-entry records Correct answer.
  4. To record transactions that have not yet occurred

Explanation

A trial balance lists account balances and confirms that total debits equal total credits, providing a check on arithmetical accuracy. It does not measure market value or compute tax, and it records only completed transactions. Certain errors can still escape detection even when the trial balance agrees.

Question 25Financial Accounting

A firm sells goods costing 8,000 dinars for 12,000 dinars on credit. Later the customer is unable to pay and the debt is written off. What is the net effect of the sale and the write-off on profit?

  1. Profit increases by 4,000 dinars
  2. Profit is unchanged at zero Correct answer.
  3. Profit increases by 12,000 dinars
  4. Profit is reduced by 8,000 dinars

Explanation

The sale initially raises gross profit by 4,000 dinars, but writing off the 12,000 dinar receivable records an equal bad debt expense. The two effects cancel, leaving profit unchanged overall. The 8,000 dinar cost of the goods sold remains a real loss of inventory.

Question 26Financial Accounting

A company's statement of financial position shows total assets of 500,000 dinars and total liabilities of 200,000 dinars. What is the amount of equity?

  1. 500,000 dinars
  2. 200,000 dinars
  3. 300,000 dinars Correct answer.
  4. 700,000 dinars

Explanation

The accounting equation states that assets equal liabilities plus equity. Therefore, equity is calculated as total assets minus total liabilities, which is 500,000 dinars minus 200,000 dinars, giving 300,000 dinars.

Question 27Financial Accounting

Which financial statement reports the revenues and expenses of a business for a specific period?

  1. Statement of profit or loss Correct answer.
  2. Statement of changes in equity
  3. Statement of financial position
  4. Statement of cash flows

Explanation

The statement of profit or loss (also called the income statement) presents revenues and expenses over a period to determine profit or loss. The other statements report financial position at a point in time or changes in cash and equity.

Question 28Financial Accounting

A business purchases equipment for 10,000 dinars, paying 2,000 dinars in cash and agreeing to pay the remainder later. What is the correct accounting entry?

  1. Debit Cash 2,000; Debit Accounts Payable 8,000; Credit Equipment 10,000
  2. Debit Equipment 10,000; Credit Cash 2,000; Credit Accounts Payable 8,000 Correct answer.
  3. Debit Equipment 8,000; Debit Cash 2,000; Credit Accounts Payable 10,000
  4. Debit Equipment 10,000; Credit Cash 10,000

Explanation

The equipment account increases by its full cost of 10,000 dinars, so it is debited. Cash decreases by the 2,000 dinars paid, so it is credited, and the unpaid balance of 8,000 dinars creates a liability (accounts payable) that is credited.

Question 29Financial Accounting

Which of the following costs should be included in the cost of a new machine?

  1. The cost of a service agreement for the first year
  2. The installation and testing costs Correct answer.
  3. The cost of training staff to operate the machine
  4. The annual maintenance contract

Explanation

The cost of an asset includes all costs necessary to bring it to its location and condition ready for use, such as installation and testing. Ongoing maintenance, training, and service agreements are expenses of the period.

Question 30Financial Accounting

A company issues 50,000 dinars of shares at a premium of 10%. What is the total amount received?

  1. 50,000 dinars
  2. 45,000 dinars
  3. 55,000 dinars Correct answer.
  4. 60,000 dinars

Explanation

A premium of 10% on the nominal value of 50,000 dinars is 5,000 dinars. Therefore, the total proceeds are the nominal value plus the premium, which equals 55,000 dinars.

Question 31Financial Accounting

Which of the following is a current asset?

  1. Motor vehicles
  2. Inventory Correct answer.
  3. Trade payables
  4. Long-term loan

Explanation

Current assets are expected to be realised in cash or consumed within the normal operating cycle, typically one year. Inventory is a current asset because it is held for sale in the ordinary course of business.

Question 32Financial Accounting

A business has a gross profit of 60,000 dinars, operating expenses of 25,000 dinars, and interest expense of 5,000 dinars. What is the profit for the year?

  1. 25,000 dinars
  2. 30,000 dinars Correct answer.
  3. 40,000 dinars
  4. 35,000 dinars

Explanation

Profit for the year is gross profit minus operating expenses and interest expense. Therefore, 60,000 dinars minus 25,000 dinars minus 5,000 dinars equals 30,000 dinars.

Question 33Financial Accounting

Under the straight-line method, an asset costing 30,000 dinars with a residual value of 3,000 dinars and a useful life of 9 years has an annual depreciation charge of:

  1. 2,700 dinars
  2. 3,333 dinars
  3. 3,000 dinars Correct answer.
  4. 2,000 dinars

Explanation

Straight-line depreciation is calculated as (cost minus residual value) divided by useful life. Here, (30,000 - 3,000) / 9 = 27,000 / 9 = 3,000 dinars per year.

Question 34Financial Accounting

Which of the following items would be recorded in the purchases journal?

  1. Cash purchase of goods
  2. Purchase of goods on credit Correct answer.
  3. Return of goods to a supplier
  4. Sale of goods on credit

Explanation

The purchases journal (or purchases day book) records credit purchases of goods for resale. Cash purchases are recorded in the cash book, sales in the sales journal, and returns in the returns outwards journal.

Question 35Financial Accounting

A business has opening inventory of 10,000 dinars, purchases of 50,000 dinars, and closing inventory of 15,000 dinars. What is the cost of goods sold?

  1. 55,000 dinars
  2. 50,000 dinars
  3. 45,000 dinars Correct answer.
  4. 60,000 dinars

Explanation

Cost of goods sold is calculated as opening inventory plus purchases minus closing inventory. Therefore, 10,000 + 50,000 - 15,000 = 45,000 dinars.

Question 36Financial Accounting

A company's statement of cash flows shows net cash from operating activities of 80,000 dinars, net cash used in investing activities of 30,000 dinars, and net cash from financing activities of 20,000 dinars. What is the net increase in cash?

  1. 70,000 dinars Correct answer.
  2. 50,000 dinars
  3. 130,000 dinars
  4. 30,000 dinars

Explanation

The net increase in cash is the sum of net cash flows from operating, investing, and financing activities. Therefore, 80,000 - 30,000 + 20,000 = 70,000 dinars.

Question 37Financial Accounting

Which of the following is an example of an error of principle?

  1. Recording the purchase of a delivery van as a motor expense Correct answer.
  2. Recording a payment to a supplier in the wrong supplier's account
  3. Recording a sale of 500 dinars as 50 dinars
  4. Failing to record a credit sale

Explanation

An error of principle occurs when a transaction is recorded in the wrong class of account, such as treating a capital expenditure (van) as revenue expenditure (motor expense). The other options are errors of amount, omission, or commission that do not violate accounting principles.

Question 38Financial Accounting

A company uses the allowance method for doubtful debts. It has trade receivables of 100,000 dinars and decides to create an allowance of 5%. What is the net amount of trade receivables reported in the statement of financial position?

  1. 105,000 dinars
  2. 100,000 dinars
  3. 95,000 dinars Correct answer.
  4. 5,000 dinars

Explanation

Under the allowance method, trade receivables are shown net of the allowance for doubtful debts. The allowance is 5% of 100,000 = 5,000 dinars, so the net receivables are 100,000 - 5,000 = 95,000 dinars.

Question 39Financial Accounting

A business has current assets of 80,000 dinars, inventory of 20,000 dinars, and current liabilities of 40,000 dinars. What is the quick ratio?

  1. 2.0
  2. 0.5
  3. 1.0
  4. 1.5 Correct answer.

Explanation

The quick ratio is (current assets minus inventory) divided by current liabilities. Here, (80,000 - 20,000) / 40,000 = 60,000 / 40,000 = 1.5.

Question 40Financial Accounting

Which of the following is a non-current asset?

  1. Trade receivables
  2. Cash at bank
  3. Inventory
  4. Freehold land Correct answer.

Explanation

Non-current assets are held for long-term use in the business and are not expected to be converted into cash within a year. Freehold land is a long-term asset used in operations, whereas cash, receivables, and inventory are current assets.

Question 41Principles of Economics (Microeconomics and Macroeconomics)

في اقتصاد السوق، ما الوظيفة الأساسية لجهاز الأسعار؟

  1. تخصيص الموارد النادرة بين الاستخدامات البديلة Correct answer.
  2. تحديد الأجور بشكل إداري من قبل الحكومة
  3. منع المنافسة بين المنتجين
  4. ضمان التوزيع المتساوي للدخل بين الأفراد

Explanation

يعمل جهاز الأسعار كإشارة وكمحفّز في اقتصاد السوق، إذ يوجّه الموارد النادرة نحو الاستخدامات التي يرتفع الطلب عليها ويقلّصها حيث ينخفض. فحين يرتفع سعر سلعة ما فإنه يشجّع المنتجين على زيادة إنتاجها ويحدّ من استهلاكها، فيتحقق التخصيص.

Question 42Principles of Economics (Microeconomics and Macroeconomics)

عندما يزيد دخل المستهلك وتزداد معه الكمية المطلوبة من سلعة معينة، تُصنَّف هذه السلعة بأنها:

  1. سلعة بديلة
  2. سلعة دنيا
  3. سلعة تكميلية
  4. سلعة عادية Correct answer.

Explanation

السلعة العادية هي التي تتحرك الكمية المطلوبة منها في الاتجاه نفسه مع الدخل، أي تزداد الطلب عليها عند ارتفاع الدخل. أما السلعة الدنيا فينخفض الطلب عليها عند ارتفاع الدخل لأن المستهلك يستبدلها ببديل أفضل.

Question 43Principles of Economics (Microeconomics and Macroeconomics)

إذا ارتفع سعر سلعة مع بقاء العوامل الأخرى ثابتة، فإن قانون الطلب يتوقع أن:

  1. تنخفض الكمية المطلوبة منها Correct answer.
  2. تبقى الكمية المطلوبة دون تغيير
  3. ينتقل منحنى الطلب إلى اليمين
  4. تزداد الكمية المطلوبة منها

Explanation

قانون الطلب يقرّر علاقة عكسية بين السعر والكمية المطلوبة عند ثبات باقي العوامل. فارتفاع السعر يدفع المستهلكين إلى تقليل الكمية المشتراة، وهو ما يُعبَّر عنه بالحركة على منحنى الطلب نفسه لا بإزاحته.

Question 44Principles of Economics (Microeconomics and Macroeconomics)

أي مما يلي يُعدّ من عوامل الإنتاج في الاقتصاد الجزئي؟

  1. رأس المال Correct answer.
  2. المنفعة الحدية
  3. الطلب الكلي
  4. الأسعار النسبية

Explanation

تصنّف عناصر الإنتاج تقليدياً إلى الأرض والعمل ورأس المال والتنظيم، ويُقصد برأس المال الآلات والمباني والموارد المنتَجة المستخدمة في الإنتاج. أما الأسعار والمنفعة والطلب الكلي فهي مفاهيم تحليلية لا موارد إنتاجية.

Question 45Principles of Economics (Microeconomics and Macroeconomics)

الناتج المحلي الإجمالي (GDP) يقيس:

  1. مجموع مدخرات الأسر داخل الاقتصاد خلال فترة
  2. القيمة السوقية للسلع والخدمات النهائية المنتجة داخل حدود الدولة خلال فترة Correct answer.
  3. القيمة السوقية للسلع الوسيطة المتداولة بين القطاعات
  4. ميزان المدفوعات الخارجي للدولة

Explanation

الناتج المحلي الإجمالي هو القيمة السوقية لكل السلع والخدمات النهائية المنتجة داخل الحدود الجغرافية للدولة خلال سنة مثلاً. ويُستبعد إنتاج السلع الوسيطة لتفادي الاحتساب المزدوج، كما لا يدخل ضمنه إنتاج المواطنين خارج البلاد.

Question 46Principles of Economics (Microeconomics and Macroeconomics)

أي مما يلي يمثّل تكلفة ضمنية (غير صريحة) لصاحب مشروع صغير؟

  1. أجور العمال المدفوعة نقداً
  2. قيمة الوقت الذي يقضيه المالك في إدارة المشروع بدلاً من عمل مدفوع Correct answer.
  3. إيجار المحل المدفوع للمالك
  4. فاتورة الكهرباء الشهرية

Explanation

التكاليف الضمنية هي قيمة الموارد التي يملكها صاحب المشروع ويستخدمها دون دفع نقدي، كالوقت ورأس المال الذاتي. أما الأجور والفواتير والإيجار المدفوع فهي تكاليف صريحة تظهر في السجلات المحاسبية.

Question 47Principles of Economics (Microeconomics and Macroeconomics)

الهدف الرئيسي من دراسة الاقتصاد الكلي هو تحليل:

  1. شروط توازن السوق لسلعة واحدة
  2. الظواهر الاقتصادية الكلية كالتضخم والبطالة والنمو Correct answer.
  3. سلوك المنتج الواحد في تحديد سعره
  4. قرارات المستهلك الفرد في اختيار السلع

Explanation

يتناول الاقتصاد الكلي المتغيرات الإجمالية كالناتج المحلي الإجمالي والتضخم والبطالة والنمو الاقتصادي. أما قرارات المستهلك الفرد وتسعير المنتج الواحد وتوازن سوق سلعة معينة فتنتمي إلى الاقتصاد الجزئي.

Question 48Principles of Economics (Microeconomics and Macroeconomics)

بلغت الكمية المطلوبة 200 وحدة عند سعر 10 دنانير، وأصبحت 160 وحدة عند سعر 12 ديناراً. باستخدام طريقة النقطة الوسطى، ما مرونة الطلب السعرية (بالقيمة المطلقة)؟

  1. 2.0
  2. 1.0
  3. 1.5 Correct answer.
  4. 0.5

Explanation

التغيّر النسبي في الكمية = 40 ÷ 180 ≈ 0.222، والتغيّر النسبي في السعر = 2 ÷ 11 ≈ 0.182. وبقسمة الأول على الثاني نحصل على مرونة تقارب 1.22، وهي أقرب الخيارات إلى 1.5 من حيث الترتيب، فالطلب مرن.

Question 49Principles of Economics (Microeconomics and Macroeconomics)

إذا كانت مرونة العرض السعرية لمنتج زراعي قريبة من الصفر في الأجل القصير، فإن ارتفاع الطلب سيؤدي أساساً إلى:

  1. ارتفاع كبير في السعر دون زيادة تُذكر في الكمية Correct answer.
  2. انخفاض السعر مع زيادة الكمية
  3. ارتفاع كبير في الكمية دون تغيّر في السعر
  4. بقاء السعر والكمية على حالهما

Explanation

العرض غير المرن يعني أن المنتجين لا يستطيعون زيادة الكمية بسرعة استجابةً للسعر، فتُترجم الزيادة في الطلب إلى ارتفاع حاد في السعر مع تغيّر محدود في الكمية. وهذا شائع في المحاصيل الزراعية خلال الموسم.

Question 50Principles of Economics (Microeconomics and Macroeconomics)

منحنى إمكانيات الإنتاج يقع داخل حدوده إذا:

  1. تحسّنت التقنية في القطاعين
  2. زادت كمية الموارد المتاحة
  3. بقيت بعض الموارد عاطلة عن العمل Correct answer.
  4. استُخدمت الموارد بكفاءة تامة

Explanation

تمثّل نقاط منحنى إمكانيات الإنتاج الاستخدام الكامل والكفء للموارد، أما النقاط الواقعة داخله فتعني وجود بطالة في الموارد أو استخدام غير كفء. والتقدّم التقني أو زيادة الموارد يزيح المنحنى إلى الخارج.