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
試題 :
一、 Selected transactions for Spring Green Lawn Care Company are
listed below.
1. Sold ordinary shares for cash to start business.
2. Paid monthly rent.
3. Purchased equipment on account.
4. Billed customers for service performed.
5. Paid dividends.
6. Received cash from billed in (4).
7. Incurred advertising expense on account.
8. Purchased additional equipment for cash.
9. Received cash from customers when service was performed.
Instructions:
List the numbers of the above transactions and describe the effect of
each transaction on assets, liabilities, and equity.
(在適當的欄位註記+,-，該交易對同一欄位有兩種影響者須在該欄分別註記+,-)
┌─────────────────────────────────┐
│ │ Assets │ Liabilities │ Equity │
│─────────────────────────────────│
│ 1. │ │ │ │
│─────────────────────────────────│
│ 2. │ │ │ │
│─────────────────────────────────│
│ 3. │ │ │ │
│─────────────────────────────────│
│ 4. │ │ │ │
│─────────────────────────────────│
│ 5. │ │ │ │
│─────────────────────────────────│
│ 6. │ │ │ │
│─────────────────────────────────│
│ 7. │ │ │ │
│─────────────────────────────────│
│ 8. │ │ │ │
│─────────────────────────────────│
│ 9. │ │ │ │
└─────────────────────────────────┘
二、Presented below is information related to Beijing Real Estate Agency.
Oct. 1 Lynn Robbins begin business as a real estate agent with a
cash investment of ￥150,000 in exchange for ordinary shares.
2 Hires an administrative assitant.
3 Purchases office furniture for ￥25,000, on account.
6 Sells a house and lot for N. Fenning; bills N. Fenning
￥40,000 for realty services provided.
27 Pays ￥15,000 on the balance related to the transaction of
October 3.
30 Pays the administrative assitant ￥20,000 in salary for Oct.
Instructions:
Journalize the transactions. (You may omit explanations.)
三、 On April 1, Holly Dahl established Holiday Travel Agency. The
following transactions were completed during the month.
1. Shareholders invested €15,000 cash in the business in exchange
for ordinary shares.
2. Paid €700 cash for April office rent.
3. Purchased office equipment for €3,000 cash.
4. Incurred €500 of advertising costs in a local newspaper, on
account.
5. Paid €400 cash for office supplies.
6. Earned €10,000 for services provided: €2,500 cash in received
from customers, and the balance of €7,500 is billed to customers
on account.
7. Declared and paid a €300 cash dividend.
8. Paid the local newspaper amount due in transaction (4).
9. Paid employees' salaries €2,500.
10. Received €6,000 in cash from customers billed previously in
transaction (6).
Instrucions:
(a) Prepare a tabular analysis of the transactions using the following
column headings: Cash, Accounts Receivable, Supplies, Equipment,
Accounts Payable, Share Captial, and Retained Earnings (with
separate columns for Revenues, Expenses, and Dividends).
(b) Compute the net income or net loss for April.
四、Selected transactions from the journal of Roberta Mendez,investment
broker. are presented below.
──────────────────────────────────
Date │ Accounts Titles and Explanation │Ref.│Debit │ Credit
──────────────────────────────────
Aug. 1│ Cash │ │5,000 │
│ Share Capital-Ordinary │ │ │ 5,000
│ (Investment of cash for shares)│ │ │
│ │ │ │
10│ Cash │ │2,700 │
│ Service Revenue │ │ │ 2,700
│ (Received cash for service │ │ │
│ provided) │ │ │
│ │ │ │
12│ Equipment │ │5,000 │
│ Cash │ │ │ 1,000
│ Notes Payable │ │ │ 4,000
│ (Purchased office equipment for│ │ │
│ cash and notes payable) │ │ │
│ │ │ │
25│ Accounts receivable │ │1,600 │
│ Service Revenue │ │ │ 1,600
│ (Billed clients for service │ │ │
│ provided) │ │ │
│ │ │ │
31│ Cash │ │ 850 │
│ Accounts Receivable │ │ │ 850
Instructions:
(a) Post the transactions to T-accounts.
(b) Prepare a trial balance at August 31, 2014.
五、 Judi Dench is a licensed dentist. During the first month of the
operaiton of her business, the following events and transactions
occured.
April 1 Shareholders invested $40,000 cash in exchange for
ordinary shares.
1 Hired a secretary-receptionist at a salary of $700 per
week payable monthly.
2 Paid office rent for the month $1,500.
3 Purchased dental supplies on account from Halo Company
$4,300.
10 Provided dental services and billed insurance companies
$6,600
11 Received $1,000 cash advance from Rich Welk for an implant.
20 Received $2,500 cash for services completed and delivered
to Phil Stueben.
30 Paid secretary-receptionist for the month $2,800.
30 Paid $2,700 to Halo Company for accounts payable due.
Instructions:
Journalize the transactions. (You may omit the explanations.)
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