[開課系所]:財金/風保/經濟/企管
[課程名稱]:會計學
[老師名稱]:謝瑞壬 老師
[開課學期]:96.2
[類型]:期中考
1.The following informationpertains to Worthy Video Company.
(1).Cash balance per bank,July 31,$7,263
(2).July bank service charge not recorded by the depositor $28
(3).Cash balance per books,July 31,$7,284.
(4).Deposits in transit,July31,$1,500
(5).Bank collectd $8,000 note for Worthy in July,plus interedt $36,less
collection fee$20.The collection has not been recorded by Worthy,and
no interest has been accrued.
(6).Outstanding check,July 31,$691
Instructions
(a) Prepare a bank reconciliation at July 31.
(b) Journalize the adjusting entries at July 31 on the books
of Worthy Video Company.
2.At December 31,2007,the trail balance of Nora Company contained contained
the following amounts before adjustments.
Debits Credits
Accounts receiveable $ 230,000
Allowance for doubtful accounts $ 1,200
Sales 845,000
Instructions
(a)Prepare the adjusting entry at December 31,2007,to record bad debts
expense assuming that the aging schedule indicates that $10,800 of
accounts receivable will be uncollectible.
(b)Repeat part (a) assuming that instead of a credit balance there is a
$1,200 debit balance in the Allowance for doubtful accounts.
(c)During the next mouth,January 2008,a $2,100 account receivable is
written off as uncollectible. Prepare the journal entry to record the
write-off ...
(d)Repeat part (c) assuming that Nora Compancy uses the direct write-off
method in stead of the allowance method in accounting for uncollectible
accounts receivable.
3.Feng Company install a computerized manufacturing machine in its factory
at the beginning of the year at a cost of $38,300.The machine's useful
life is estimated at 5 years, or 181,500 units of product,with a $2,000
salvage value.During its second year,machine produces 31,000 units of
product.Determine the machine's second-year depreciation under the
(1)straight-line (2)units-of-activity,and (3)double-declining-balance
methods.
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