課程名稱︰ 會計學甲一上
課程性質︰ 國企系必修
課程教師︰ 金成隆
開課學院： 管理學院
開課系所︰ 國企系
考試日期（年月日）︰
考試時限（分鐘）：
試題 :
一、 Selected accounts of Welch Company are shown below.
Supplies Expense Accounts Receivable Unearned Service Revenue
------------------ ------------------- -------------------------
7/31 800│ 7/31 620│ 7/31 900 │7/1 Bal. 1,500
│ │ │7/20 750
│
Supplies Salaries and Wages Expense
------------------------------------ --------------------------
7/1 Bal. 1,100 │ 7/31 800 7/15 1,200 │
7/10 200 │ 7/31 1,200 │
│ │
Salaries and Wages Payable Service Revenue
-------------------------------- -------------------
│ 7/31 1,200 │7/14 2,000
│ │7/31 900
│ │7/31 620
Instructions:
After analyzing the accounts, journalize
(a) the July transactions and
(b) the adjusting entries that were made on July 31. (Hint: July
transactions were for cash)
二、 In its first year of operations, Alnecar Company recognized Rs
30,000 in service revenue, Rs 4,800 of which was on account and
still outstanding at year-end. The remaining Rs 25,200 was
received in cash from customers. The company incurred operating
expense of Rs 17,000. Of these expenses Rs 12,000 was paid in cash
; Rs 5,000 was still owed on account at year-end. In addition,
Alnecar prepaid Rs 2,600 for insurance coverage that would not be
used until the second year of operations.
Instructions:
(a) Compute Alencar's first-year cash flow from operations.
(b) Compute Alencar's first-year net income under accrual-basis
accounting.
三、 The following data are taken from the comparative statements of
financial position of Newman Billiards Club, which prepares its
financial statements using the accrual basis of accounting.
December 31 2014 2013
_________________________________ _____________ ____________
Accounts Receivable from members $12,000 $9,000
Unearned Service Revenue 17,000 20,000
Members are billed based upon their use of the club's facilities.
Unearned service revenues arise from the sale of gift certificates,
which members can apply to their future use of club facilities. The
2014 income statement for the club showed that the service revenue
of $153,000 was recognized during the year.
Instructions:
(a) Prepare journal entries for each of the following events that took
place during 2014.
1. Accounts Receivable from 2013 were all collected.
2. Gift certificates outstanding at the end of 2013 were all deemed.
3. An additional $35,000 worth of gift certificates were sold during
2014. A portion of these was uesd by the recipients during the
year; the remainder was still outstanding at the end of 2014.
4. Services provided to members for 2014 (i.e. those billed in (4)
above) were partially collected.
(b) Determine the amount of cash received by the club, with respect to
member services, during 2014.
四、 Lira Lopez started her own consulting firm, Lira Consulting, Inc.
on May 1, 2014. The trial balance at May 31 is as follows.
Lira Consulting, Inc.
Trial Balance
May 31, 2014
Account Number Accounts Title Debit Credit
--------------- ------------------------ --------- ---------
101 Cash R$ 7,700
112 Accounts Receivable 4,000
126 Supplies 1,500
130 Prepaid Insurance 2,400
157 Equipment 12,000
201 Accounts Payable R$ 4,500
209 Unearned Service Revenue 2,600
311 Share Captial-Ordinary 16,000
400 Service Revenue 8,500
726 Salaries and Wages Expense 3,000
729 Rent Expense 1,000
_________ _________
R$31,600 R$31,600
Other data:
1. R$ 500 of Supplies have been used during the month.
2. Utilities expense incurred but not paid on May 31, 2014, R$ 200.
3. The insurance policy is for 2 years.
4. R$ 1,000 of the balance in the Unearned Service Revenue account
remains unearned at the end of the month.
5. May 31 is a Wednesday, and employees are paid on Firdays. Lisa
Consulting has two employees, who are paid R$ 500 each for a 5-day
work week.
6. The office equipment has a 5-year life with no residual value. It
is being depreciated at R$200 per month for 60 months.
7. Invoices representing R$ 1,400 of services performed during the
month have not been recorded as of May 31.
Instructions:
Prepare the adjusting entries for the month of May.
五、 A review of the ledger of Khan Company at December at December 31,
2014, produces the following data pertaining to the preparation of
annual adjusting entries.
1. Prepaid Insurance €9,300. The company has separate insurance
policies on its buildings and its motor vehicles. Policy B4564 in
the building was purchased on January 1, 2014, for €4,800. This
policy has a term of 2 years.
2. Unearned Rent Reveune €429,000. The company began subleasing
office space in its new building on November 1. At December 31, the
company had the following rental contracts that are paid in full
for the entire term of the lease.
Date Term(in months) Monthly Rent Number of leases
----------- ---------------- ------------- ----------------
Nov. 1 9 €5,000 5
Dec. 1 6 8,500 4
3. Notes Payable €120,000. This balance consists of a note for 9
months at an annual interest rate of 9%, dated November 1.
4. Salaries and Wages Payable €0. There are eight salaries employees.
Salaries are paid every Friday for the current week. Five employees
receive a salary of €640 each per week, and three employees earn
€500 each per week. Assume December 31 is a Wednesday. Employees
do not work on weekends. All employees worked the last 3 days of
December.
Instructions:
Prepare the adjusting entries at December 31, 2014.
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