As an accountant for “AL OTAIBI Shop”, you have been asked by the owner to prepare the
following documents to the external editor:
1- The General journal and ledger for the year 2020. (7 points)
2- The worksheet and the financial statements (Income statement & Balance Sheet
statements). (7 points)
3- The trial balance per-closing. (Must be separated from the worksheet). (1 points)
4- Opening new Accounting Books for the New Accounting Period 2021 and prepare the
opening trail balance. (3 points)
Instructions:
1- The exam due date is Tuesday 13 / 9 / 1442 (25/4/2021) by email. Note: Students who
send the exam after the due date will lose 1 point for each.
2- The Accounting documents (the answer) must have no amendments or cancellation of
any kind, and must be hand written.
3- The answer must be organized and completed. (2 points).


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