第一題(30%)金城五於民國88年1月1日投資現金$120,000成立"金城五管
理顧問服務事務所",提供客戶管理顧問服務,並將其辦公大樓部份樓層出租o
以下為該事務所的部份工作底稿:
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                      金城五管理顧問服務事務所
                            部份工作底稿
                             民國88年度
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                            試算表                  調整後試算表
                    ~~~~~~~~~~~~~~~~~~~~~~~~~~~~  ~~~~~~~~~~~~~~~~~~~~~~~~~
    科目名稱            借方             貸方       借方          貸方
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~  ~~~~~~~~~~~~~~~~~~~~~~~~~
現金                $  12,500                     $  12,500
應收帳款               23,600                        23,600
預付保險費              3,100                         1,600
土地                   56,000                        56,000
建築物                106,000                       106,000
設備                   48,000                        48,000
應付帳款                               $  10,400                $  10,400
預付租金收入                               4,000                    1,800
應付票據                                 100,000                  100,000
資本--郭靖                               120,000                  120,000
業主提取--郭靖         20,000                        20,000
服務收入                                  75,600                   75,600
租金收入                                  24,000                   26,200
薪資費用               32,000                        32,000
廣告費                 17,000                        17,000
水電費                 15,800                        15,800
                    -----------        ----------
總計                $ 334,000          $ 334,000
保險費                                                1,500
折舊費用--建築物                                      2,500
累計折舊--建築物                                                    2,500
折舊費用--設備                                        3,900
累計折舊--設備                                                      3,900
利息費用                                             10,000
應付利息                                                           10,000
                                                  ~~~~~~~~~~~   ~~~~~~~~~~~~
總計                                              $ 350,400     $ 350,400
                                                  ===========   ============
############################################################################
試作:
1.  編製完整工作底稿
2.  編製損益表
3.  編製業主權益變動表
4.  編製正確格式的帳戶式資產負債表(注意:應付票據中$10,000將於下一年度到期)
5.  做調整分錄
6.  做結帳分錄
7.  編製結帳後試算表
第二題(30%)Bill Klinton,CPA was retained by Everlast TV Repair to prepare
financial statements for April 1999. Klinton accumulated all the ledger
balance per Everlast's records and found the following:
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                       Everlast TV Repair
                         Trial Balance
                         April 30,1999
-----------------------------------------------------
        Account Titles               Dr.          Cr.
Cash                               $  5,100
Account Receivable                    3,200
Supplies                                800
Equipment                            10,600
Accumulated Depreciation                       $  1,350
Account Payable                                   2,100
Salaries Payable                                    500
Unearned Revenue                                    890
S. Morris,Capital                                13,900
Service Revenue                                   5,450
Salaries Expense                      3,300
Advertising Expense                     400
Miscellaneous Expense                   290
Depreciation Expense                    500
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Bill Clinton reviewed the records and found the following errors:
1. Cash recieved from a customer on account was recored as $750 instead of
   $570.
2. A payment of $30 for advertising expense was entered as a debit to
   Miscellaneous Expense $30 and a credit to Cash $30.
3. The first salary payment this month was for $1,900, which included $500 of
   salaries payable on March 31. The payment was recorded as a debit to
   Salaries Expense $1,900 and a credit to Cash $1,900.(No reversing entries
   were made on April 1.)
4. The purchase, on account, of a typewriter costing $340 was recorded as a
   debit to Supplies and a credit to Accounts Payable for $340.
5. A cash payment of repair expense on equipment for $86 was recorded as a
   debit to Equipment $68 and a credit to Cash $68.
Instructions:
(a) Prepare an analysis of each error showing (1) the incorrect entry, (2)
the correct entry, and(3) the correcting entry. Item 4 and 5 occurred on
April 30, 1990 (b) Prepare a correct trial balance.
第三題(24%)黃容會計師事務所於民國88年發生下列交易:

3月1日:支付租賃公司未來12個月之辦公設備租賃費用,合計$240,000
9月1日:與客戶簽約自本日起提供該客戶未來2年之會計專業服務,並預先
       收取現金$960,000
12月31日:(1)員工自12月25日至12月31日之薪資$300,000尚未支付. 民國89年
            1月5日支付員工薪資共計$400,000.
         (2)自7月1日至12月31日之利息收入$600,000尚未收現. 民國89年1月
            31日收到7個月之利息$700,000.
情況一:黃容會計師事務所對預收預付項目於發生時記錄於資產負債表類科目.
情況二:黃容會計師事務所對預收預付項目於發生時記錄於損益表類科目.
掑嬪O針對情況一及情況二做黃容會計師事務所下列之分錄:
1. 民國88年3月1日,9月1日之分錄.
2. 民國88年12月31日之調整分錄.
3. 民國89年1月1日之迴轉分錄.
4. 民國89年1月5日,1月31日之分錄.
第四題(18%).Data relating to the balance of various accounts affected by
adjusting or closing entries appear below. (The entries the changes in the
balances are not given.) You are asked to supply the missong entries which
would logically account for the changes in the account balances.

    1. Interest receivable at 1/1/99 was $600. During 1999 cash received
from debtors for interest on outstanding notes receivable accounted to
$5,250. The 1999 income statement showed interest revenue in the amount of
$5,900. You are to provide the missing adjusting entry.

    2. Unearned rent at 1/1/99 was $4,300 and at 12/31/99 was $9,000. The
records indicate cash receipts from rental sources during 1999 amounted
to $42,500, all ofwhich was credited to the Unearned Rent Account. You are
to prepare the missing adjusting entry.

    3. Prepaid rent at 1/1/99 was $9,000. During 1999 rent patments of
$125,000 were made and charged to "rent expense." The 1999 income statement
shows as a general expense the item "rent expense" in the amount of
$127,500. You are to prepare the missing adjusting entry that must have been
made, assuming reversing entries are not made.