推 brucehan :推同系XDD 01/14 22:36
推 yupoki :推~ 開課系所是"國企系"吧~ 01/14 23:29
推 bsp0919 :你有訂正錯的嗎? 01/14 23:47
課程名稱︰會計學甲一
課程性質︰必修
課程教師︰劉順仁
開課學院：管理學院
開課系所︰會計系
考試日期（年月日）︰2010年1月13日
考試時限（分鐘）：3節課
是否需發放獎勵金：是 謝謝
*[1;33m（如未明確表示，則不予發放）*[m
試題 :
1.(40%)NTU.com is a famous company of clothing industry. Their data are
as below:
Selected Balance Sheet Accounts 12/31/X4 12/31/X3
_______________________________ ________ ________
Accounts Payable $19,000 $13,000
Inventory 26,000 30,000
Prepaid Expense 7,000 5,000
Retained Earnings 23,000 19,000
Wages Payable 2,000 7,000
Accounts Receivable 29,000 22,000
Accumulated Depreciation 43,000 35,000
Cash 19,000 14,000
Fixed Assets 94,000 79,000
Selected Income Statement Accounts
__________________________________
Depreciation Expense $14,000
Gain on Sale of Fixed Asset 3,000
Net Income 23,000
Sales 91,000
Wages Expense 34,000
Other information:
a. They paid $30,000 for clothing purchase.
b. They paid $50,000 for new equipment on 20X4 January 1 and estimated
that the assets' useful life are 10 years (no salvage value).
c. The book value of the fixed assets they sold are $20,000.
d. Dividends paid are $3,000.
(1) Please prepare income statement for this company.
(2) How much money did they sell for the fixed assets?
(3) Use direct method to calculate operating cash flow.
(4) Use indirect method to calculate operating cash flow.
(5) Please prepare the statement of cash flows.
(此題弔詭的是(3).(4)的cash結果不同... 此為題目瑕疵,以(4)為主)
2.(30%)Nike,Inc., is a supplier of atheletic products. It's balance sheet on
May 31,2009, included the following data($ in millions):
Accounts receivable, less allowance for doubtful accounts $88 $2,000
(1)The company uses the allowance method for accounting for bad debts. The
company added $30 million to the allowance during the year ending May 31,
2009. Write-offs of uncollectible accounts were $25.5 million. Recovery
are $5 million. What is alloeance method? Why used it?
(2)From(1), Please show the journal entries.
(3)Calculate the allowance balance on May 31, 2008.
(4)Suppose Nike had used specific write-off method for accounting for bad
debts. By using the same information as in (1), show the journal entry.
3.(35%)The data of Faigo company are as below:
Action or state NTD($) Quantity Footnote
Of Inventory
2010/1/1 Beginning 1000 300
inventory
2010/1/3 Purchase 950 800
2010/1/5 Sale 1200 900
2010/1/6 Sales return 100
2010/1/7 Purchase 900 600
2010/1/8 Purchase 100
return
2010/1/15 Sale 1150 700
2010/1/18 Purchase 850 500
2010/1/22 Sale 1050 600
2010/1/24 Purchase 800 500
(1) Use FIFO and LIFO to calculate ending inventory and cost of goods sold
under periodic inventory system on Jan 31, 2010.
(2) Use FIFO and LIFO to calculate ending inventory and cost of goods sold
under perpetual inventory system on Jan 31, 2010.
(3) From (2), suppose that inventory on hand on Jan 31 are 480 units. What
could you do?
(4) Use Weighting Average method to calculate ending inventory.
(5) On what method could the company have more cash on hand? What about tax?
(6) Calculate perpetual inventory turnover ratio. Gross profit percentage
ratio.
(7) Assume that all the entries are cash transactions, please show the journal
entry from 2013/1/3 to 2010/1/8.(寫perpetual 的 LIFO & FIFO即可)
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