課程名稱︰會計學乙二上
課程性質︰必修
課程教師︰葉疏
開課學院：管理學院
開課系所︰財金系
考試日期（年月日）︰96.10.17
考試時限（分鐘）：1.5小時
是否需發放獎勵金：是
（如未明確表示，則不予發放）
試題 :
1.Listed below are several information characteristics and accounting
principles and assumptions. Match the letter of each with the phrase that
states its application. (Items a through k may be used more than once or not
at all.)(39%)
a. Economic entity assumption g. Matching principle
b. Going concern assumption h. Full disclosure principle
c. Monetary unit assumption i. Relevance characteristic
d. Periodicity assumption j. Reliability characteristic
e. Historical cost principle k. Consistency characteristic
f. Revenue recognition principle
__1. Stable-dollar assumption (do not use historical cost principle).
__2. Earning process completed and realizable.
__3. Presentation of error-free information with representational faithfulness.
__4. Yearly financial reports.
__5. Accruals and deferrals in adjusting and closing progress. (Do not use
going concern.)
__6. Useful standard measuring unit for business transactions.
__7. Notes as part of necessary information to a fair presentation.
__8. Affairs of the business distinguished from those of its owners.
__9. Business enterprise assumed to have a long life.
__10.Valuing assets at amounts originally paid for them.
__11.Application of the same accounting principles as in the preceding year.
__12.Summarizing significant accounting policies.
__13.Presentation of timely information with predictive and feedback value.
Answer
c f j d g c h a b e k h i
2.Presented below is information related to Gonzales Corporation for the month
of January 2007.
Cost of goods sold $208,000 Salary expense $61,000
Freight-out 7,000 Sales discounts 8,000
Insurance expense 12,000 Sales returns and allowances 13,000
Rent expense 20,000 Sales 350,000
Required: Prepare the necessary closing entries.(17%)
3.Greco Resort opened for business on June 1 with eight air-conditioned units.
Its trail balance on August is as follows.
Greco Resort
Trail Balance
August 31, 2007
Debit Credit
───── ─────
Cash $ 19,600
Prepaid Insurance 4,500
Supplies 2,600
Land 20,000
Cottages 120,000
Furniture 16,000
Accounts Payable $ 4,500
Unearned Rent Revenue 4,600
Mortgage Payable 60,000
Common Stock 91,000
Retained Earnings 9,000
Dividends 5,000
Rent Revenue 76,200
Salaries Expense 44,800
Utilities Expense 9,200
Repair Expense 3,600
───── ─────
$ 245,300 $ 245,300
═════ ═════
Other data:
(1) The balance in prepaid insurance is a one-year premium paid on June 1,
2007.
(2) An inventory count on August 31 shows $450 od supplies on hand.
(3) Annual depreciation rates are cottages (4%) and furniture (10%). Salvage
value is estimated to be 10% of cost.
(4) Unearned Rent Revenue of $3,800 was earned prior to August 31.
(5) Salaries of $375 were unpaid at August 31.
(6) Rentals of $800 were due from tenants at August 31.
(7) The mortgage interest rate is 8% per year.
Required:
(a) Journalized the adjusting entries on August 31 for the 3-month period
June 1-August 31.(Omit explanations.)(14%)
(b) Prepare an adjusted trial balance on August 31.(10%)
(c) Prepare an income statement, and a classified balance sheet.(20%)
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