課程名稱︰會計學乙二下
課程性質︰必修
課程教師︰蔡彥卿
開課學院：管理學院
開課系所︰財金系
考試日期（年月日）︰99.03.24
考試時限（分鐘）：12:40-14:00 (80min)
是否需發放獎勵金：是
（如未明確表示，則不予發放）
試題 :
Ⅰ. Edwards Co. include one coupon in each bag of dog food it sells. In return
for 4 coupons, customers receive a dog toy that the company purchase for
$1.20 each. Edwards's experience indicates that 60 percent of the coupons
will be redeemed. During 2010, 100,000 bags of dog food were sold, 12,000
toys were purchased, anf 40,000 coupons were redeemed. During 2011,
120,000 bags of dog food were sold, 16,000 toys were purchased, and 60,000
coupons were redeemed.
Required:
Determine the premium expense to be reported in the income statement and
the estimated liability for premiums on the balance sheet for 2010 and
2011. (12 points)
Ⅱ. Ellison Company's balance sheet shows:
Common stock, $20 par $3,000,000
Paid-in capital in excess of par 1,050,000
Retained earnings 750,000
Required:
Record the following transactions by the cost method. (12points)
1.Bought 5,000 shares of its common stock at $29 a share.
2.Sold 2,500 treasury shares at $30 a share.
3.Sold 1,000 shares of treasury stock at $26 a share.
Ⅲ. Gonzalez Equipment Company sold 600 Rollomatics during 2010 at $4,000 each
During 2010, Gonzalez spent $30,000 servicing the 2-year warranties that
accompany the Rollomatic. All applicable transactions are on a cash basis.
Required:
1.Prepare 2010 entries for Gonzalez using the expense warranty approach.
Assume that Gonzalez estimates the total cost of servicing the
warranties will be $150,000 for 2 years. (12 points)
2.Prepare 2010 entries for Gonzalez assuming that the warranties are not
an integral part of the sale. Assume that of the sales total, $200,000
relates to sales of warranty contracts. Gonzalez estimates the total
cost of servicing the warranties will be $150,000 for 2 years. Estimate
revenues earned on the basis of costs incurred and estimated costs.
(12 points)
Ⅳ. The following data were taken from the balance sheet accounts of Symbol
Two Corporation on June 30, 2010.
Current assets $125,000
Investments 365,000
Common stock (par value $1) 70,000
Paid-in capital in excess of par 680,000
Retained earnings 963,000
Required:
Prepare the required journal entries for the following unrelated items.
(24 points)
1.The par value of the capital stock is reduced to $0.50 with a 2-for-1
stock split.
2.A 10% stock dividend is declared September 12, 2010 and distributed
October 1, 2010 when the market value of the shares is $25 per share.
3.A property dividend is declared September 12, 2010, and paid October 1,
2010, in common shares in another company held as an equity investment.
The equity investment has a book value of $50,000 and a fair market value
of $205,000.
Ⅴ. 東河公司積欠松江公司利率10%之應付票據$2,000,000一紙，另積欠利息$200,000，
應付票據到期日為X8年12月31日，今因東河公司財務困難，於X5年12月31日進行債務
整理，經雙方協議，松江公司同意東河公司以成本$4,000,000、累計折舊$2,800,000
、公平市價$1,800,000之房屋一棟清償上項本息，試作東河公司債務整理之分錄。
(12 points)
Ⅵ. 力行公司對永南公司之應付票據面額$6,000,000，利率8%（相當於當時之市場利率）
，力行公司於X4年12月31日票據到期時無力償還本金，且已積欠利息$500,000，遂與
永南公司商議修改債務條件，並支付債務協商費用$100,000，調整債務條款如下：
(1)票據到期日延至X9年底
(2)利率降為4%
(3)本金不變，積欠利息免除。
若協商當時借款市場利率為10%，試作力行公司X4年12月31日債務整理及X5年12月
31日支付利息之分錄。(16 points)
PVF(5,8%)=0.680583 PVF(5,10%)=0.620921
PVF-OA(5,8%)=3.992710 PVF-OA(5,10%)=3.790787
--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 61.230.114.182