課程名稱︰會計學甲一上
課程性質︰系定必修
課程教師︰卓佳慶
開課系所︰經濟系
考試時間︰2006.10.27 3:30pm~6:20pm
是否需發放獎勵金：是
（如未明確表示，則不予發放）
試題 :
經濟系 會計學甲 第一次小考
考試時間：3:30~6:20，可提早交卷。
一、Marsha Walker completed these transactions during the first half of
December
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Dec. 2 Invested $14,000 to start a consulting practice titled Marsha Walker,
Consultant.
2 Paid monthly office rent, $500.
3 Paid cash for a Dell computer, $2,000. The computer is expected to
remain in service for five years.
4 Purchased office furniture on account, $3,600. The furniture should
last for five years.
5 Purchased supplies on account, $300.
9 Perform consulting service for a client on account, $1,700.
12 Paid utility expenses, $200.
18 Performed service for a client and received cash for the full amount
of $800.
21 Received $900 in advance for client service to be performed evenly over
the next 30 days.
21 Hired a secretary to be paid $1,500 on the 20th day of each month. The
secretary begins work immediately.
26 Paid $300 on account.
28 Collected $600 on account.
30 Withdrew $1,600 for personal use.
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Required
1.(26 points) Journalize the transactions. Explanations are not required.
2.(7 points) Complete the trial balance column.(Before adjustment.)
二、（接續上題）At December 31 Walker gathers the following information for the
Adjusting entries.
a) Accrued service revenue, $400.
b) Earned a portion of the service revenue collected in advance on December 21.
c) Supplies on hand, $100.
d) Depreciation expense - equipment, $50; and furniture, $60.
e) Accrued expense for secretary's salary - 10 days worked.
(Note: to avoid rounding errors, we base adjusting entries on 30-day months and
360-day years.)
(23 points) Please make these adjustments directly in the adjustments columns,
and complete adjusted trial balance at December 31.
(註)應標示調整項次(a),(b),(c),(d),(e).
三、The amounts of (a) the assets and liabilities of Vail Financial Consultants
at December 31, 20X4, and (b) the revenues and expenses of the company for the
year ended on that date follow. The items are listed in alphabetical order.
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Accounts payable $ 12,000 Note payable $ 31,000
Accounts receivable 3,000 Property tax expenses 2,000
Building 56,000 Rent expense 14,000
Cash 7,000 Salary expense 38,000
Equipment 21,000 Service revenue 108,000
Interest expense 4,000 Supplies 7,000
Interest payable 1,000 Utilities expense 3,000
Land 8,000
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The capital balance of Matthew Vail, the owner, was $43,000 at December 31,
20X3. During 20X4, Vail withdrew $32,000 for personal use.
Required
1.(8 points) Prepared the income statement of Vail Financial Consultants for
the year ended December 31, 20X4.
(Note: please list expenses in decreasing order on the income statement)
2.(4 points) Prepared the company's statement of owner's equity for the year
ended December 31, 20X4.
3.(12 points) Prepared the company's balance sheet at December 31, 20X4.
(Note: please show total liabilities on the balance sheet)
四、(12 points) Following is a list of errors made during the posting process.
Indicate the exact dollar impact (over or under) each error would have on
(1) total assets, (2) totl liabilities, and (3) owner's equity.
a) A $700 debit to the accounts payable account was posted as a $250 debit.
b) A $4,100 credit to cash was never posted.
c) A $1,400 debit to the withdrawals account was posted as a $2,900 debit.
d) A $4,800 credit to the revenue account was debited to the revenue account.
e) A $15,000 debit to the land account was debited to an account instead.
┌───┬───────────┬───────────┬─────────┐
│ Error│ Assets │ Liabilities │ Owner's Equity │
├───┼───────────┼───────────┼─────────┤
│Ex.a) │ No effect │ Over $450 │ No effect │
├───┼───────────┼───────────┼─────────┤
│ b) │ │ │ │
├───┼───────────┼───────────┼─────────┤
│ c) │ │ │ │
├───┼───────────┼───────────┼─────────┤
│ d) │ │ │ │
├───┼───────────┼───────────┼─────────┤
│ e) │ │ │ │
└───┴───────────┴───────────┴─────────┘
五、(8 points) A new employee with little accounting knowledge prepared the
following trial balance. Prepare a corrected trial balance as of December
31, 20X6, based on the incorrect trial balance and the additional data.
Gilbert's Computer Service
Trial Balance
December 31, 20X6
Debit Credit
Cash $11,000
Accounts receivable 7,000
Office supplies 1,700
Prepaud insurance 400
Office equipment 14,300
Accounts payable $16,100
Note payable 8,100
William Gilbert, capital 1,650
William Gilbert, withdrawals 2,500
Service revenue 71,300
Salary expense 1,700
Rent expense 7,600
Advertising expense 4,200
Total $ 112,400 $ 35,150
============ =========
Additional data:
˙All accounts have a normal balance.
˙Service revenue has a transpostion error.
˙Note payable is understated by $7,250.
作答於答案紙上
有些題目有列表格
第三大題需自己建表
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※ 編輯: youngsam 來自: 218.166.148.209 (10/27 22:16)