課程名稱︰中級會計學上
課程性質︰必修
課程教師︰李艷榕
開課學院：管理學院
開課系所︰會計學系
考試日期（年月日）︰2012年11月5日
考試時限（分鐘）：90分鐘
是否需發放獎勵金：是
（如未明確表示，則不予發放）
試題 :
1.(20 points)Listed below are several qualitative characteristics,accounting
principles and assumptions.Match the letter of each with the appropriate
phrase that states its application.
A.Economic entity assumption G.Expense recognition principle
B.Going concern assumption H.Full disclosure principle
C.Monetary unit assumption I.Relevance
D.Periodicity assumption J.Faithful representation
E.Cost principle K.Comparability
F.Revenue recognition principle
(1)Stable-dollar assumption(do not use historical cost principle).
(2)It is probable that future economic benefits will flow to the company and it
is possible to reliably measure the amount.
(3)Presentation of error-free information.
(4)Yearly financial reports.
(5)Business enterprise assumed to have a long life.
(6)Notes as part of necessary information to a fair presentation.
(7)Affairs of the business distinguished from those of its owners.
(8)Valuing assets at amounts originally paid for them.
(9)Application of the same accounting principles as in the preceding year.
(10)Presentation of timely information with predictive and feedback value.
2.(12 points)Amo Co. sold goods with a list price of $24,000(gross) on terms
of 2/15,n/30 on December 14,2006.By December 26,Amo Co. had collected on
$16,000(gross) of these receivvables.On December 31,all remaining balances had
been collected.
Required
Prepare all necessary journal entries using:
(1)gross method
(2)net method
3.(28 points)Dart Company is making a four-column bank reconciliation at June
30 from the folling data.
May 31 June 30
Balance per bank statement $6,500 $8,500
Balance per book 6,800 8,354
Deposits in transit 1,000 1,350
Outstanding checks 700 850
June receipts June disbursements
Balance per bank statement $13,000 $11,000
Balance per book 11,859 10,305
(a)A salary check to an employee for $200 was recorded by the bank for $400.
(b)Note collected by bank,recorded after receiving the bank statement was
$1,500 for June.
(c)Service charge,after receiving the bank statement was $100 for June.
(d)NSF checks recorded after receiving the bank statement was $500 for June.
(e)Dart recorded a $356 check received from customer in June as $365.
(f)A check for $250 to creditor on account that cleared the bank in June was
journalized and posted for $205.
Required
Prepare a four-column bank reconciliation at June 30.
4.(24 points)忠明公司於99年12月1日以其對忠山公司之應收帳款$500,000向第一銀行設
定擔保，借款$350,000，並開立本票，手續費為借款金額的2%，並應按月支付未償還部
分之借款利息1%。12月份忠明公司共收回設定擔保之應收帳款$250,000，發生退回
$5,000，於12月31日將全部收現數另加計利息償還銀行。100年1月份除發生銷貨折扣
$2,000及呆帳$12,000外，其餘設定擔保之應收帳款全數收回，並於1月31日還清銀行借
款。試分別為忠明公司與第一銀行做上述有關應收帳款擔保借款之必要分錄。（可用英
文作答）
5.(6 points)Prior to recording the recorvery and collection of a $1,500
account receivable previously written off and the adjusting entry for bad
debt expense for the year,the general ledger reflected the following
information:
Sales $2,000,000
Sales Discounts 200,000
Accounts Receivable,December 31 350,000
Sales Returns & Allowances 30,000
Allowance for Dunbtful Accounts 600(debit)
Required
(1)Compute the amount of the bad debt expense assuming it is based on 0.8% of
net sales.
(2)Prepare the adjusting entry for bad debts assuming it is based on 3.4% of
the ending accounts receivable.
6.(10 points)Answer the following indepenent questions.Round your answers to
the nearest dollar.
(1)Garretson Corporation will receive $10,000 today(January 1,2012),and also
on each january 1st for the next five years(2013-2017).What is the
present value of the six $10,000 receipts,assuming a 10% interest rate?
(2)Jane wants to set aside funds to take an around the world cruise in four
years.Jane expects that she will need $12,000 for her dream vacation.If
she is able to earn 8% per annum on an investment,how much will she need
to set aside at the beginning of each year to accumulate sufficient
funds?
(3)On January 1,2012,Haley Co. issued five-year bonds with a face amount of
$2,000,000 and a stated interest rate of 8% payable annually on December
31.The bonds were priced to yield 9%.What is the carrying amount of the
bonds on December 31,2013?
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