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Exam Review

Key Facts: SGS Exam

130

Official test questions

TÜRMOB / TESMER

165 min

Exam duration

TÜRMOB / TESMER

60

Passing score (relative)

TESMER

TRY 1,635

2026 Sitting fee

TÜRMOB Fee Schedule

Independent English-language MCQ study adaptation for SGS, with Turkish text retained for language skills. The official test has 130 five-option questions in 165 minutes: 100 field, 20 general culture/ability and 10 foreign-language items. The passing threshold is a relative score of 60 out of 100, rather than 60 correct answers. English practice does not cover the German or French language choices.

Sample SGS Practice Questions

Try these sample questions to review concepts for the SGS exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 130+ question experience with AI tutoring.

1Under the Turkish Uniform Chart of Accounts (Tekdüzen Hesap Planı), which account is credited when an enterprise receives a promissory note from a customer in settlement of an open trade receivable?
A.120 Alıcılar (Trade Debtors)
B.121 Alacak Senetleri (Notes Receivable)
C.320 Satıcılar (Trade Creditors)
D.100 Kasa (Cash)
Explanation: When an existing open account customer receivable is converted into a formal promissory note, 121 Alacak Senetleri is debited (asset increases) and 120 Alıcılar is credited (asset decreases).
2An enterprise purchases commercial goods for 100,000 TL plus fully deductible VAT at a stated rate of 20%, on credit. Which journal entry correctly records this transaction under the Turkish Uniform Chart of Accounts?
A.Debit 153 Ticari Mallar 100,000 TL, Debit 191 İndirilecek KDV 20,000 TL; Credit 320 Satıcılar 120,000 TL
B.Debit 153 Ticari Mallar 120,000 TL; Credit 320 Satıcılar 120,000 TL
C.Debit 153 Ticari Mallar 100,000 TL, Debit 391 Hesaplanan KDV 20,000 TL; Credit 320 Satıcılar 120,000 TL
D.Debit 621 Satılan Ticari Mallar Maliyeti 100,000 TL, Debit 191 İndirilecek KDV 20,000 TL; Credit 320 Satıcılar 120,000 TL
Explanation: Purchases of merchandise are debited to 153 Ticari Mallar at cost (100,000 TL). The input VAT paid or accrued is debited to 191 İndirilecek KDV (20,000 TL). The total credit liability to suppliers is credited to 320 Satıcılar (120,000 TL).
3At the end of the tax period, an enterprise determines that account 191 İndirilecek KDV has a balance of 85,000 TL and account 391 Hesaplanan KDV has a balance of 110,000 TL. Which account is credited to balance the settlement journal entry?
A.360 Ödenecek Vergi ve Fonlar for 25,000 TL
B.190 Devreden KDV for 25,000 TL
C.191 İndirilecek KDV for 110,000 TL
D.391 Hesaplanan KDV for 25,000 TL
Explanation: Because output VAT (391, 110,000 TL) exceeds input VAT (191, 85,000 TL), the difference of 25,000 TL represents VAT payable to the tax administration, which is credited to 360 Ödenecek Vergi ve Fonlar.
4An enterprise holds an overdue trade receivable of 50,000 TL that has entered formal legal protest and collection proceedings (dava ve icra safhası). What is the initial reclassification entry required before establishing a doubtful debt allowance under Turkish accounting rules?
A.Debit 128 Şüpheli Ticari Alacaklar 50,000 TL; Credit 120 Alıcılar 50,000 TL
B.Debit 654 Karşılık Giderleri 50,000 TL; Credit 129 Şüpheli Ticari Alacaklar Karşılığı 50,000 TL
C.Debit 689 Diğer Olağandışı Gider ve Zararlar 50,000 TL; Credit 120 Alıcılar 50,000 TL
D.Debit 120 Alıcılar 50,000 TL; Credit 128 Şüpheli Ticari Alacaklar 50,000 TL
Explanation: Under the Turkish Uniform Chart of Accounts and VUK Article 323, an unsecured receivable undergoing legal or enforcement proceedings must first be reclassified out of ordinary receivables by debiting 128 Şüpheli Ticari Alacaklar and crediting 120 Alıcılar.
5Which valuation basis is defined under Tax Procedure Law (VUK) Article 266 as the nominal value written on a financial instrument or debt claim?
A.Mukayyet değer (Book / registered value)
B.İtibari değer (Face / par value)
C.Maliyet bedeli (Cost value)
D.Tasarruf değeri (Present / realizable value)
Explanation: VUK Article 266 defines itibari değer as the value written on securities and instruments. It differs from mukayyet değer, the amount recorded in the accounting books under Article 265.
6Under the Turkish Uniform Chart of Accounts, which account is used to record the cost of merchandise sold during the accounting period?
A.621 Satılan Ticari Mallar Maliyeti
B.153 Ticari Mallar
C.710 Direkt İlk Madde ve Malzeme Giderleri
D.620 Satılan Mamuller Maliyeti
Explanation: Account 621 Satılan Ticari Mallar Maliyeti is the income statement expense account that records the historical acquisition cost of traded merchandise sold during the period.
7An enterprise purchased machinery on 1 January 2024 for 240,000 TL with an estimated useful life of 5 years (normal depreciation rate of 20%). If the enterprise applies the declining balance method (azalan bakiyeler usulü), what is the depreciation expense for the second year (2025)?
A.57,600 TL
B.96,000 TL
C.48,000 TL
D.38,400 TL
Explanation: Under VUK Mükerrer Article 315, the declining balance rate is twice the normal rate, subject to a 50% ceiling. Year 1 depreciation is 240,000 × 40% = 96,000 TL, leaving 144,000 TL. Year 2 depreciation is 144,000 × 40% = 57,600 TL.
8When an enterprise issues a check payable on presentation to settle a vendor balance, which account is initially credited in the Turkish Uniform Chart of Accounts?
A.103 Verilen Çekler ve Ödeme Emirleri (-)
B.101 Alınan Çekler
C.102 Bankalar
D.321 Borç Senetleri
Explanation: Issuing a check to a vendor or creditor is recorded by debiting 320 Satıcılar and crediting 103 Verilen Çekler ve Ödeme Emirleri, which operates as a contra-asset account offsetting liquid assets.
9Which of the following accounts is classified under Özkaynaklar (Equity - Group 5) as a contra-equity (negative) account?
A.501 Ödenmemiş Sermaye (-)
B.500 Sermaye
C.540 Yasal Yedekler
D.542 Olağanüstü Yedekler
Explanation: 501 Ödenmemiş Sermaye (Unpaid Capital) represents the portion of committed equity capital not yet paid in by shareholders. It is a contra-equity account with a debit balance that reduces total equity.
10An enterprise sells merchandise for 50,000 TL + 20% VAT. The customer pays 20,000 TL by bank transfer, 10,000 TL in cash, and the remainder is left on open account. What amount is debited to 120 Alıcılar?
A.30,000 TL
B.20,000 TL
C.34,000 TL
D.50,000 TL
Explanation: Total invoice amount = 50,000 TL + 20% VAT (10,000 TL) = 60,000 TL. Cash received = 10,000 TL (debit 100 Kasa). Bank transfer = 20,000 TL (debit 102 Bankalar). The remaining balance on open account = 60,000 - 30,000 = 30,000 TL, debited to 120 Alıcılar.

About the SGS Exam

The SMMM Staja Giriş Sınavı (SGS) is the centralized competitive entrance examination required by TÜRMOB and TESMER to commence the mandatory 3-year Certified Public Accountant traineeship in Turkey under Law No. 3568. OpenExamPrep provides an independent English-language MCQ study adaptation.

Exam sponsor: TÜRMOB / TESMER (with Ankara University). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

A single 165-minute multiple-choice session comprising 20 General Culture/Ability items, 10 Foreign Language items, and 100 Field Knowledge items across accounting, law, and economics.

Time Limit

165 minutes

Passing Score

60 out of 100 (Relative Evaluation System / Bağıl Değerlendirme Sistemi)

Exam / Certification Fees

TRY 1,635 examination fee (initial file fee TRY 10,500)

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

100 items; 80% official scoring weight

Field Knowledge (Alan Bilgisi)

Accounting, cost, financial analysis, audit, law, taxation, economics and public finance. Practice allocations within this section are editorial, not asserted official subtopic percentages.

20 items; 13.33% official scoring weight

General Culture and Ability

Mathematics, Turkish-language skills and principles and history of the Turkish Revolution.

10 items; 6.67% official scoring weight

Foreign Language

English language practice in this bank; candidates may choose English, German or French for the official section.

Preparing for the SGS Exam

What You Need to Know

  • Passing score: 60 out of 100 (Relative Evaluation System / Bağıl Değerlendirme Sistemi)
  • Assessment: A single 165-minute multiple-choice session comprising 20 General Culture/Ability items, 10 Foreign Language items, and 100 Field Knowledge items across accounting, law, and economics.
  • Time limit: 165 minutes
  • Exam / certification fees: TRY 1,635 examination fee (initial file fee TRY 10,500) Official sources

Using Our Practice Resources

  • Work through all 130 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

SGS: Suggested Study Strategy

1Master the Turkish Uniform Chart of Accounts (Tekdüzen Hesap Planı) and standard year-end closing entries.
2Focus heavily on commercial law (TTK) corporate rules and Turkish tax procedures (VUK, GVK, KVK, KDVK).
3Practice cost allocation methods and break-even calculations until procedures are automatic.
4Review KGK audit standards and basic TMS/TFRS standard definitions.

Frequently Asked Questions

What is the SMMM Staja Giriş Sınavı (SGS)?

SGS is the national entrance examination administered by TÜRMOB/TESMER (in cooperation with Ankara University) that eligible university graduates must pass to begin the 3-year practical accounting traineeship required to qualify as a Serbest Muhasebeci Mali Müşavir (SMMM) in Turkey.

How is the official SGS scored?

SGS uses a Relative Evaluation System (Bağıl Değerlendirme Sistemi) where raw scores are converted into standardized scores. A candidate must achieve a converted score of at least 60 to pass and open a practical training file.

Are these questions an official translation of the SGS?

No. This is an independent English-language MCQ study adaptation. The official main test is in Turkish and includes a foreign-language section chosen from English, German or French. Turkish text is retained here when it is the skill being tested; this is not an official translation or language-environment simulation.