FINANCIAL ACCOUNTING P-2
I. THEORIES
1. Which of
the following statements best described the terms “liability” ?
a. An excess
of equity over current assets
b. Resources
to meet financial commitments as they fall due
c. The
rental interest in the assets of the entity after deducting all of its
liabilities
d. A present
obligation of the entity arising from past events
2. In which
section of the statement of financial position should employment taxes that are
due for settlement in 15 months’ time be presented?
a. current
liabilities b. current assets c. non current liabilities d. non current assets
3. An entity has a loan due for repayment in six
months’ time, but the entity has the option to refinance for repayment two
years later. The entity plans to refinance this loan. In which section of the
statement of financial position should this loan presented?
a. current
liabilities b. current assets c. non current liabilities d. non current assets
4. Which of the following would be classified as
non current liability?
a. unearned
revenue
b.
mandatorily redeemable preference share
c. the
currently maturing portion of long-term debt
d. accrued
salaries payable to management
5. Which of
the following is not a current liability?
a. income
tax payable
b. one year
magazine subscription received in advance
c. unearned
interest income related to non interest bearing long term note receivable
d. estimated
warranty liability
6. It is an event that creates a legal or
constructive obligation because the entity has no other realistic alternative
but to settle the obligation.
a.
obligating event b. past event c. subsequent event d. current event
7. An outflow of resources embodying economic
benefits is regarded as “probable “ when?
a. the
probability that the event will occur is greater than the probability that the
event will not occur
b. the
probability that the event will not occur is greater than the probability that
the event will occur.
c. the
probability that the event will occur is the same as the probability that the
event will not occur
d. the
probability that the event will occur is 90% likely.
8. Where the
provision being measured involves a large population of items, the obligation
is estimated by “weighing” all possible outcomes by their associated
probabilities. The name for this statistical method of estimation is?
a. expected
value b. present value c. current value d. extrapolation
9. A legal
obligation is an obligation that is derived from all of the following, except?
a.
legislation b. a contract c. other operation of law d. an established pattern of past
practice
10. For
which of the following should a provision be recognized?
a. future
operating losses
b. obligations
under insurance contracts
c.
reductions in fair value of financial instruments
d.
obligations for plant decommissioning costs
11. It is
possible asset that arises from past event and whose existence will be
confirmed only by the occurrence or nonoccurrence of one or more uncertain
future events not wholly within the control of the entity.
a.
Contingent asset b. Other asset c. Suspense Account d. Current asset
12. Which
statement is incorrect concerning contingent liability?
a. A
contingent liability is not recognized in the financial statements.
b. A
contingent liability is disclosed only.
c. If the
contingent liability is remote, no disclosure is required.
d. A
contingent liability is both probable and measurable.
13. The
likelihood that the future event will or will not occur can be expressed by a
range of outcome. Which range means that the future event occurring is very
slight?
a. Probable b. Reasonably possible
c. Certain d. Remote
14. An item
that is not a contingent liability is
a. Premium
offer to customers for labels or box tops
b.
Accommodation endorsement on customer note
c.
Additional compensation that may be payable on a dispute now being arbitrated
d. Pending
lawsuit
15.
Contingent assets are usually recognized when
a. Realized
b.
Occurrence is reasonably possible and the amount can be reliably measured
c.
Occurrence is probable and the amount can be reliably measured
d. The
amount can be reliably measured
16. Which of
the following is the proper accounting treatment of a contingent asset?
a. An accrued
account
b. Deferred
earnings
c. An
account receivable with an additional disclosure explaining the nature of the
transaction
d. A
disclosure only
17. At
year-end, an entity was suing a competitor for patent infringement. The award
from the probable favorable outcome could be reliably measured. The entity’s
financial statements shall report the expected award as
a.
Receivable and revenue b.
Receivable and reduction of patent
c.
Receivable and deferred revenue d.
Disclosure only
18.
Contingent liabilities will or will not become actual liabilities depending on
a. Whether
they are probable and measurable
b. The
degree of uncertainty.
c. The
present condition suggesting a liability
d. The
outcome of a future event
19. Pending
litigation would generally be considered
a.
Nonmonetary liability b.
Contingent liability c.
Estimated liability d. Current
liability
20. Under
international accounting standard, the valuation method used for bonds payable
is
a.
Historical cost
b.
Discounted cash flow valuation at current yield rate
c. Maturity
amount
d.
Discounted cash flow valuation at yield rate at issuance
II. PROBLEMS
1. During
2010, Day Company sold 500,000 boxes of cake mix under a new sales promotional
program. Each box contains one coupon which entitles the customer to a baking
pan upon remittance of P40. Day pays P50 per pan and P5 for handling and
shipping. Day estimates that 80% of the coupons will be redeemed, even though
only 300,000 coupons had been processed during 2010. What amount should Day
report as a liability for unredeemed coupons on December 31, 2010?
a. 1,000,000 b. 1,500,000 c. 3,000,000 d.
5,000,000
2. Bold
Company estimates its annual warranty expense at 2% of annual set sales. The
following data are available:
Net Sales 4,000,000
Warranty
liability
January 1, 2010 60,000
credit
Warranty payments during 2010 50,000 debit
What is the
warranty liability on December 31, 2010?
a. 10,000 b. 70,000 c. 80,000 d.
90,000
3. Chato
Company sells electrical goods covered by a one-year warranty for any defects.
Of the sales of P70, 000,000 for the year, the entity estimates that 3% will
have major defect, 5% will have minor defect and 92% will have no defect.
The cost of
repairs would be P5, 000,000 if all the products sold had major defect and
P3,000,000 if all had minor defect.
What amount
should be recognized as a warranty provision?
a. 8,000,000 b. 5,600,000 c. 300,000 d.
190,000
4. Cobb
Department Store sells gift certificates redeemable only when merchandise is
purchased. These gift certificates have an expiration date of the two years
after issuance date. Upon redemption or expiration, Cobb recognizes the
unearned revenue as realized.
Information for the current year is as follows :
Unearned
revenue, January 1, 2010 650,000
Gift
certificates sold 2,250,000
Gift
certificates redeemed 1,950,000
Expired gift
certificates 100,000
Cost of
goods sold 60%
On December 31,2010, what amount should be reported as unearned revenue?
a. 510,000 b. 570,000 c. 850,000 d.
950,000
5. Greene
Company sells office equipment service contacts agreeing to service equipment
for a two-year period. Cash receipts from contracts are credited to unearned
service contract revenue and service contract costs are charged to service
contract expense as incurred. Revenue from service contracts is recognized as
earned over the lives of the contracts. Additional information for the year ended
December 31, 2010 is as follows:
Unearned
service contract revenue at January 1 600,000
Cash
receipts from service contracts sold 980,000
Service
contract revenue recognized 860,000
Service
contract expense 520,000
What amount should be reported as unearned service contract revenue on
December 31,2010?
a. 460,000 b. 480,000 c. 490,000 d.
720,000
6. Sweet
Company sells equipment service contract that covers a two-year period. The
sales price of each contract is P600. Sweet’s past experience is that of total
pesos spent for repairs on service contracts, 40% is incurred evenly during the
first contract year and 60% evenly durin the second contract year Sweet sold
1,000 contracts evenly throughout 2010.
In
its December 31,2010 statement of financial position, what amount should Sweet
reports as deferred service revenue?
a. 540,000 b. 480,000 c. 360,000 d.
300,000
7. On the
first day of each month, Ron Mortgage Company receives from Kent Company an
escrow deposit of P250,000 in an escrow account. Ron’s 2010 real estate tax is P2,800,000, payable
in equal installments on the first day of each calendar quarter. On January
1,2010, the balance in the escrow account was P300,000. On September 30,2010, what amount should be
reported as escrow liability?
a. 1,150,000 b. 450,000 c. 850,000 d.
150,000
8. On July
1,2010 , the Quezon City government issued realty tax assessment for its fiscal year ended June 30,2011. On
September 1, 2010, Fang Company purchased a land in Quezon City. The purchased
price was reduced by a credit for accrued realty taxes. Fang does not record
the entire year’s real estate tax obligation but instead records tax expenses
at the end of each month by adjusting prepaid real estate taxes or real estate
taxes payable as appropriate. On November 1,200, Fang paid the first of two
equal installments of P600,000 for realty taxes.
What amount of the payment
should Fang record as a debit to real estate taxes payable?
a. 200,000 b. 400,000 c. 500,000 d.
600,000
9. Aubrey
Company has a 12-month accounting period
ending December 31. On April 1,2010, it introduced a new contractual bonuses
for the year to march 31,2011
will amount to P900,000. What amount liability for bonuses should be recorded
on December 31,2010?
a. 225,000 b. 900,000 c. 675,000 d.
0
10. On
February 5,2011, an employee filed a P2,000,000 lawsuit against Steel Company
for damages suffered when one of Steel’s plant exploded on December 29,2010.
Steel’s legal counsel expects the entity will probably lose the lawsuit and
estimates the loss to be P500,000. The employee has offered to settle the
lawsuit out of court for P900,000 but Steel Company will not agree to the
settlement.
In its December 31,2010
statement of financial position, what amount should Steel Company report as
liability from lawsuit?
a. 2,000,000 b. 1,000,000 c. 900,000 d.
500,000
11. During 2010, Beal Company became involved in
a tax dispute with the BIR. On December 31,2010, Beal’s tax advisor believed
that an unfavorable outcome was probable and a reasonable estimate of
additional taxes was P500,000. After the 2010 financial statement were issued ,
Beal received and accepted a BIR settlement offer of
P550,000. What amount of accrued liability would Beal have reported in its
December 31,2010 statement of financial position?
a. 650,000 b. 550,000 c. 500,000 d.
0
12. Concord
Company sells motorcycle helmets. In 2010, Concord sold 4,000,000 helmets
before discovering a significant defect
in their construction. By December 31,2010, two lawsuits had been filed against
Concord. The first lawsuit which Concord has little chance of winning, is
expected to be settled out of court for
P1,500,000 in January 2011. Concord ‘s attorneys think the entity has a 50-50 chance of winning
the second lawsuit, which is for P1,000,000. What is the accrued liability on
December 31,2010 as a result of the lawsuit?
a. 1,500,000 b. 1,000,000 c. 2,500,000 d. 0
13. On November 5,2010, A Cute Company truck was
in an accident with an auto driven by
Good. Cute received notice on
January 15,2011 of a lawsuit for P700,000 damages for personal injuries
suffered by Good. Cute’s counsel believed it is probable that Good will be
awarded an estimated amount in the
range between P200,000 and P450,000 and
no amount is a better estimate of potential liability than any other amount.
Cute’s accounting year ends on December 31, and the 2010 financial statements
were issued on March 1,2011. What amount
of loss should Cute accrue on December 31,2010?
a. 450,000 b. 200,000 c. 325,000 d.
0
14. In may
2010, Casco Company filed suits against Wayne Company seeking P1,900,000
damages for patent infringement. A court verdict in November 2010 awarded Caso
P1,500,000 in damages, but Wayne’s appeal is not expected to be decided before
2011. Caso’s counsel believed it is probable that Caso will be successful
against Wayne for an estimated amount in the range between P800,000 and
P1,100,000, with P1M considered the most likely amount. What amount should Caso
record as income from the lawsuit for the year ended December 31,2010?
a. 1,500,000 b. 1,100,000 c. 1,000,000 d.
0
15. During
2010, Micer Company filed against West Company seeking damages for patent infringement. On December
31,2010, Micer’s legal counsel believed that it was probable that Micer would
be successful against West for an estimated amount of P1,500,000. In March
2011, Micer was awarded P1M and received full payment thereof. In Micer’s 2010
financial statements issued February 2011, how should this award be reported?
a. As a receivable and revenue
of P1M
b. as a receivable and deferred revenue of P1M
c. as a disclosure of a
contingent asset of P1M
d. as a disclosure of contingent
asset of P1,500,0000
16. Soree
Company had the following long term debt:
Sinking
fund, maturing in installments 2,200,000
Industrial
revenue bonds, maturing in installments 1,800,000
Subordinated bonds, maturing on a single date 3,000,000
What is the total amount of
serial bonds?
a. 3M b. 4M c.
4.8M d. 7M
17. Polo Company
had the following long term debt:
Bonds
maturing in installments secured by machinery 1M
Bonds
maturing on a single date secured by realty 1.8M
Collateral
trust bonds 2M
What is the total amount of
Debenture bonds?
a. 2M b. 1M c.
1.8M d. 0
18. On April
1,2010, Greg Company issued at 99 plus accrued interest, 2000 of its 8%,
P1000 face
val
ue bonds. The bonds are dated January 1,2010 mature on January 1,2020 and pay
interest on January 1 and July 1. Greg
paid bond issue cost of P70,000. From the bond issuance, what is the net cash
received by Greg Company?
a. 2,020,000 b. 1,980,000 c. 1,950,000
d.
1,910,000
19. On March
1,2010, Candy Company issued at 103 plus accrued interest 4000 of its 9%, P1000 face value
bonds. The bonds are dated January 1,2010 and mature on January 1,2020.
Interest is payable semi annually on January 1 and July 1. Candy paid issue
cost of P200,000. What is the net cash received from the bond issuance?
a. 4,320,000 b. 4,180,000 c. 4,120,000 d.
3,980,000
20. On
November 1,2010, Mason Company issued P8M of its 10-year, 8% term bonds dated
October 1,2010. The bonds were sold to yield 10% with total proceeds of P7M
plus accrued interest. Interest is paid every april 1 and October 1. What
should Mason report for accrued interest payable in its December 31,2010
statement of financial position?
a. 175,000 b. 160,000 c. 116,667 d. 106,667
21. On
September 1, 2006, Looper Co. issued a note payable to National Bank in the
amount of P1,200,000, bearing interest at 12%, and payable in three equal
annual principal payments of P400,000. On this date, the bank's prime rate was
11%. The first payment for interest and principal was made on September 1,
2007. At December 31, 2007, Looper should record accrued interest payable of
a. P48,000.
b. P44,000.
c. P32,000.
d. P29,334.
7% note payable
issued October 1, 2006, maturing September 30, 2007 P250,000
8% note payable issued April 1, 2006, payable in six
equal annual
installments
of P150,000 beginning April 1, 2007 600,000
Sauder 's December 31, 2006 financial statements were issued on
March 31, 2007. On January 15, 2007, the entire P600,000 balance of the 8% note
was refinanced by issuance of a long-term obligation payable in a lump sum. In
addition, on March 10, 2007, Sauder
consummated a noncancelable agreement with the lender to refinance the 7%, P250,000
note on a long-term basis, on readily determinable terms that have not yet been
implemented. On the December 31, 2006 balance sheet, the amount of the notes
payable that Sauder should classify
as short-term obligations is
a. P175,000.
b. P125,000.
c. P50,000.
d. P0.
23. Barr
Company’s salaried employees are paid biweekly. Occasionally, advances made to
employees are paid back by payroll deductions. Information relating to salaries
for the calendar year 2007 is as follows: 12/31/06 12/31/07
Employee advances 12,000 18,000
Accrued salaries payable 65,000 ?
Salaries expense during the year 650,000
Salaries paid during the year (gross) 625,000
At December 31, 2007, what
amount should Barr report for accrued salaries payable?
a. P90,000.
b. P84,000.
c. P72,000.
d. P25,000.
24. Dexter
Co. sells major household appliance service contracts for cash. The service
contracts are for a one-year, two-year, or three-year period. Cash receipts
from contracts are credited to unearned service contract revenues. This account
had a balance of P480,000 at December 31, 2006 before year-end adjustment.
Service contract costs are charged as incurred to the service contract expense
account, which had a balance of P120,000 at December 31, 2006. Outstanding
service contracts at December 31, 2006 expire as follows:
During 2007 During 2008 During 2009
P100,000 P160,000 P70,000
What amount should be reported
as unearned service contract revenues in Dexter's December 31, 2006 balance
sheet?
a. P360,000.
b. P330,000.
c. P240,000.
d. P220,000.
25. Utley Trading
Stamp Co. records stamp service revenue and provides for the cost of
redemptions in the year stamps are sold to licensees. Utley's past experience
indicates that only 80% of the stamps sold to licensees will be redeemed.
Utley's liability for stamp redemptions was P7,500,000 at December 31, 2005.
Additional information for 2006 is as follows:
Stamp service revenue from stamps sold to licensees P5,000,000
Cost of redemptions 3,400,000
If all the stamps sold in 2006 were presented for redemption in 2007,
the redemption cost would be P2,500,000. What amount should Utley
report as a liability for stamp redemptions at December 31, 2006?
a. P9,100,000.
b. P6,600,000.
c. P6,100,000.
d. P4,100,000
.
26. During
2006, Blass Co. introduced a new product carrying a two-year warranty against
defects. The estimated warranty costs related to dollar sales are 2% within 12
months following sale and 4% in the second 12 months following sale. Sales and
actual warranty expenditures for the years ended December 31, 2006 and 2007 are
as follows:
Actual
Warranty
Sales Expenditures
2006 P 800,000 P12,000
2007 1,000,000 30,000
P1,800,000 P42,000
At December 31, 2007, Blass
should report an estimated warranty liability of
a. P0.
b.P10,000.
c.P30,000.
d.P66,000.
27.
On January 1, 2007, Bleeker Co. issued eight-year bonds with a face
value of P1,000,000 and a stated
interest rate of 6%, payable semiannually on June 30 and December 31. The bonds were sold to yield 8%. Table values are:
Present value of 1 for 8 periods at 6%................................................ .627
Present value of 1 for 8 periods at 8%................................................ .540
Present value of 1 for 16 periods at 3%.............................................. .623
Present value of 1 for 16 periods at 4%.............................................. .534
Present value of annuity for 8 periods at 6%...................................... 6.210
Present value of annuity for 8 periods at 8%...................................... 5.747
Present value of annuity for 16 periods at 3%.................................... 12.561
Present value of annuity for 16 periods at 4%.................................... 11.652
The issue price of the bonds is
a.
P883,560.
b. P884,820.
c. P889,560.
d. P999,600.
28. Limeway Company issues P5,000,000, 6%, 5-year
bonds dated January 1, 2007 on January 1, 2007. The bonds pay interest
semiannually on June 30 and December 31. The bonds are issued to yield 5%. What
are the proceeds from the bond issue?
|
|
2.5%
|
3.0%
|
5.0%
|
6.0%
|
|
Present value of a single sum for
5 periods
|
.88385
|
.86261
|
.78353
|
.74726
|
|
Present value of a single sum for
10 periods
|
.78120
|
.74409
|
.61391
|
.55839
|
|
Present value of an annuity for 5
periods
|
4.64583
|
4.57971
|
4.32948
|
4.21236
|
|
Present value of an annuity for 10
periods
|
8.75206
|
8.53020
|
7.72173
|
7.36009
|
a. P5,000,000
b. P5,216,494
c. P5,218,809
d.P5,217,308
29. Amstop Company
issues P20,000,000 of 10-year, 9% bonds on March 1, 2007 at 97 plus accrued
interest. The bonds are dated January 1, 2007, and pay interest on June 30 and
December 31. What is the total cash received on the issue date?
a.P19,400,000
b.P20,450,000
c.P19,700,000
d.P19,100,000
30. Houghton Company issues P10,000,000, 6%, 5-year
bonds dated January 1, 2007 on January 1, 2007. The bonds pays interest
semiannually on June 30 and December 31.
The bonds are issued to yield 5%. What are the proceeds from the bond
issue?
|
|
2.5%
|
3.0%
|
5.0%
|
6.0%
|
|
Present value of a single sum for
5 periods
|
.88385
|
.86261
|
.78353
|
.74726
|
|
Present value of a single sum for
10 periods
|
.78120
|
.74409
|
.61391
|
.55839
|
|
Present value of an annuity for 5
periods
|
4.64583
|
4.57971
|
4.32948
|
4.21236
|
|
Present value of an annuity for 10
periods
|
8.75206
|
8.53020
|
7.72173
|
7.36009
|
a.P10,000,000
b.P10,432,988
c.P10,437,618
d.P10,434,616
31. Benton Company
issues P10,000,000 of 10-year, 9% bonds on March 1, 2007 at 97 plus accrued
interest. The bonds are dated January 1, 2007, and pay interest on June 30 and
December 31. What is the total cash received on the issue date?
a.P9,700,000
b.P10,225,000
c.P9,850,000
d.P9,550,000
32. The December 31,
2006, balance sheet of Eddy Corporation includes the following items:
9% bonds payable due December 31, 2015 P1,000,000
Unamortized premium on bonds payable 27,000
The bonds were issued on December 31, 2005, at 103, with
interest payable on July 1 and December 31 of each year. Eddy
uses straight-line amortization. On March 1, 2007, Eddy retired P400,000 of these bonds at 98 plus accrued interest.
What should Eddy record as a gain on
retirement of these bonds? Ignore taxes.
a.P18,800.
b.P10,800.
c.P18,600.
d.P20,000.
33. On January 1,
2001, Gonzalez Corporation issued P4,500,000 of 10% ten-year bonds at 103. The bonds are callable at the option of
Gonzalez at 105. Gonzalez has recorded amortization of the bond premium on the
straight-line method (which was not materially different from the
effective-interest method).
On
December 31, 2007, when the fair market value of the bonds was 96, Gonzalez
repurchased P1,000,000 of the bonds in the open market at 96. Gonzalez has
recorded interest and amortization for 2007. Ignoring income taxes and assuming
that the gain is material, Gonzalez should report this reacquisition as
a. a loss of P49,000.
b. a gain of P49,000.
c. a loss of P61,000.
d. a gain of P61,000.
34. The 10% bonds
payable of Klein Company had a net carrying amount of P570,000 on December 31,
2006. The bonds, which had a face value of P600,000, were issued at a discount
to yield 12%. The amortization of the bond discount was recorded under the
effective-interest method. Interest was paid on January 1 and July 1 of each
year. On July 2, 2007, several years before their maturity, Klein retired the
bonds at 102. The interest payment on July 1, 2007 was made as scheduled. What is
the loss that Klein should record on the early retirement of the bonds on July
2, 2007? Ignore taxes.
a.P12,000.
b.P37,800.
c.P33,600.
d.P42,000.
35. The 12% bonds payable of Keane Co. had a carrying
amount of P832,000 on December 31, 2006. The bonds, which had a face value of P800,000,
were issued at a premium to yield 10%. Keane uses the effective-interest method
of amortization. Interest is paid on June 30 and December 31. On June 30, 2007,
several years before their maturity, Keane retired the bonds at 104 plus
accrued interest. The loss on retirement, ignoring taxes, is
a. P0.
b. P6,400.
c. P9,920.
d.P32,000.
36. Axlon Company issues
P10,000,000 face value of bonds at 96 on January 1, 2006. The bonds are dated
January 1, 2006, pay interest semiannually at 8% on June 30 and December 31,
and mature in 10 years. Straight-line amortization is used for discounts and
premiums. On September 1, 2009, P6,000,000 of the bonds are called at 102 plus
accrued interest. What gain or loss would be recognized on the called bonds on
September 1, 2009?
a. P600,000 loss
b. P272,000 loss
c. P360,000 loss
d. P453,333 loss
37. Goebel Company
issues P5,000,000 face value of bonds at 96 on January 1, 2006. The bonds are
dated January 1, 2006, pay interest semiannually at 8% on June 30 and December
31, and mature in 10 years. Straight-line amortization is used for discounts and
premiums. On September 1, 2009, P3,000,000 of the bonds are called at 102 plus
accrued interest. What gain or loss would be recognized on the called bonds on
September 1, 2009?
a.P300,000 loss
b.P136,000 loss
c.P180,000 loss
d.P226,667 loss
38. On July 1, 2007,
Pryce Co. issued 1,000 of its 10%, P1,000 bonds at 99 plus accrued interest.
The bonds are dated April 1, 2007 and mature on April 1, 2017. Interest is
payable semiannually on April 1 and October 1. What amount did Pryce receive
from the bond issuance?
a.P1,015,000
b.P1,000,000
c.P990,000
d.P965,00
39. On
January 1, 2007, Gomez Co. issued its 10% bonds in the face amount of P3,000,000,
which mature on January 1, 2017. The bonds were issued for P3,405,000 to yield
8%, resulting in bond premium of P405,000. Gomez uses the effective-interest
method of amortizing bond premium. Interest is payable annually on December 31.
At December 31, 2007, Gomez's adjusted unamortized bond premium should be
a.P405,000.
b.P377,400.
c.P364,500.
dP304,500.
40. On July 1, 2005,
Kitel, Inc. issued 9% bonds in the face amount of P5,000,000, which mature on
July 1, 2015. The bonds were issued for P4,695,000 to yield 10%, resulting in a
bond discount of P305,000. Kitel uses the effective-interest method of
amortizing bond discount. Interest is payable annually on June 30. At June 30,
2007, Kitel's unamortized bond discount should be
a.P264,050.
b.P255,000.
c.P244,000.
d.P215,000.
تعتبر شركة الدرع المثالي من افضل شركات الخدمات فى المملكة العربية السعودية وتقدم العديد من الخدمات مثل شركة تعقيم بالرياض بالاضافة الى شركة تعقيم بجدة و شركة تعقيم بالدمام و شركة تعقيم بالقصيم بفضل جودة الخدمات التى تقدمها الشركة دائما تحصل على تقيم اعلى مما جعلها من اكثر الشركات ثقة لعملائها
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