課程名稱︰會計學甲一上
課程性質︰資管系必修
課程教師︰萬瑞霞
開課學院：管理學院
開課系所︰資訊管理學系
考試日期（年月日）︰2010/11/08
考試時限（分鐘）：180
是否需發放獎勵金：是
（如未明確表示，則不予發放）
試題 :
注意事項：
1. 嚴禁作弊，違者依校規處分。
2. 可攜帶電子字典與計算機。
3. 中文題請以中文作答，英文題以英文作答，否則不計分。
一、選擇題(20%)
1.收到客戶償付貨欠，該筆交易會影響哪些會計要素？
（Ａ）資產減少、負債減少
（Ｂ）資產增加、負債增加
（Ｃ）資產增加、資產減少
（Ｄ）負債增加、負債減少
2.某企業出總資產及總負債分別為$1,050,000及$600,000，假設由初期到期末，該企業總
資產增加了$350,000，而總負債減少了$152,000，則期末之業主權益應為：
（Ａ）$100,000
（Ｂ）$450,000
（Ｃ）$950,000
（Ｄ）$1,850,000
3.客戶以遠期本票償還其前欠本店貨款，應貸記：
（Ａ）應收帳款
（Ｂ）應收票據
（Ｃ）應付帳款
（Ｄ）應付票據
4.下列何者不屬於費用類科目？
（Ａ）投資損失
（Ｂ）股利
（Ｃ）出售資產損失
（Ｄ）商品盤損
5. The Roy's Downtown Diner received a bill of $400 from the Emeril
Advertising Agency. The owner, Roy James, is postponing payment of the bill
until a later date. The effect on specific items in the basic accounting
equation is
a. a decrease in Cash and an increase in Accounts Payable.
b. a decrease in Cash and an increase in Retained Earnings.
c. an increase in Accounts Payable and a decrease in Retained Earnings.
d. a decrease in Accounts Payable and an increase in Retained Earnings.
6. A flower Shop makes a large sale for $1,000 on November 30. The customer is
sent a statement on December 5 and a check is received on December 10. The
flower shop follows IFRS and applies the revenue recognition principle.
When is the $1,000 considered to be earned ?
a. December 5.
b. December 10.
c. November 30.
d. December 1.
7. The following is selected information from Alpha-Beta-Gamma Corporation
for the fiscal year ending October 31, 2011.
Cash received form customers 300,000
Revenue earned 350,000
Cash paid for expenses 170,000
Cash paid for computers on November 1, 2010 that
will be uesd for 3 years
(annual depreciation is $16,000) 48,000
Expenses incurred, not including any depreciation 200,000
Proceeds from a bank loan, part of which was used
to pay for the computers 100,000
Based on the accrual basis of accounting, what is Alpha-Beta-Gamma
Corporation's net income for the year ending October 31,2011 ?
a. $114,000
b. $134,000
c. $82,000
d. $150,000
8. Sherman Air Charter signed a four-month note payable in the amout of
$8,000 on September 1. The note requires interest at an annual rate
of 6%. The amount of interest to be accrued at the end of September is
a. $ 160.
b. $ 40.
c. $ 480.
d. $ 120.
9.Ayala Company showed the following balances at the end of its first year :
Cash $ 5,000
Prepaid insurance 500
Accounts receivable 2,500
Accounts payable 2,000
Notes payable 3,000
Share capital-ordinary 1,000
Dividends 500
Revenues 15,000
Expenses 12,500
What did Ayala Company show as total credits on its trial balance ?
a. $21,500
b. $21,000
c. $20,500
d. $22,000
10.During February 2011, its first month of operations, the owner of Alona
Enterprises invested cash of $50,000. Alona had cash revenues of $88,000
and paid expenses of $14,000. Assuming no other transactions impacted the
cash account, what is the balance in Cash at February 28 ?
a. $6,000 credit
b. $44,000 debit
c. $58,000 debit
d. $36,000 credit
二、申論題 (80%)
1. (16%)
The bookkeeper for Dole Yard Service mad a number of errors in journalizing
and posting as described below:
1. A debit posting to accounts receivable for $500 was omitted.
2. A payment of accounts payable for $600 was credited to cash and debited to
accounts receibavle.
3. A credit to accounts receibavle for $450 was posted as $45.
4. A cash purchase of equipment for $561 was journalized as a debit to
equipment and a credit to notes payable. The credit posting was made
for $516.
5. A debit posting of $300 for purchase of supplies was credited to supplies.
6. A debit to repairs expense for $571 was posted as $517.
7. A debit posting for wages expense for $900 was made twice.
8. A caash purchase of supplies for $700 was journalized and posted as a debit
to supplies for $70 and a credit to cash for $70.
Instuction
For each error, indicate (a) whether the trial balance will balance; if the
trial balance will not balance, indicate (b) the amount of the difference, and
(c) the trial balance column that will have the lager total. Consider each
error separately. Use the following form, in which error (1) is given as an
example.
(A) (B) (C)
Error In Balance Difference Larger Column
1 No $ 500 Credit
2.(12%)
佳嘉商行每月耗用文具紙張等用品計$4,800，該商行為避免零星購買增加費用，特於民國
09年10月16日一次購入$28,800的文具用品。
試作:
試分別以"購入時計入實帳戶(計實轉虛)"及"購入時計入需帳戶(計虛轉實)"作下列分錄。
(1) 購入時的分錄 。
(2) 期末(12月31日)調整分錄。
(3) 期末(12月31日)結帳分錄。
3.(15%)
旺旺商行試算表之資料如下:
試算表
-----------------------------------------------------
調整前 調整後 結帳後
應付帳款 $7,000 $7,000 $7,000
應收帳款 1,540 2,240 2,240
累計折舊 9,100 11,900 11,900
廣告費 0 11,410 0
現金 42,000 42,000 42,000
折舊費用 0 2,800 0
設備 52,500 52,500 52,500
業主資本 57,540 57,540 71,680
業主往來 7,770 7,700 0
預付廣告費 12,460 1,050 1,050
預付租金 10,500 7,700 7,700
租金費用 0 2,800 0
服務收入 67,200 73,500 0
用品盤存 2,240 490 490
文具用品 1,400 3,150 0
預收收入 16,100 10,500 10,500
薪資費用 26,600 31,500 0
應付薪資 0 4,900 4,900
試作：
旺旺商行之調整分錄與結帳分錄。
4.(13%)
Presented below is an adjusted trial balance for Cowell Company,
at December 31, 2011.
Cash $12,700 Accounts payable $10,000
Accounts receivable 20,000 Notes Payable 9,000
Prepaid insurance 15,000 Accumlated Depreciation-
Equipment 35,000 Equipment 14,000
Depreciation expense 7,000 Service revenue 25,000
Dividends 1,500 Retained earnings 12,000
Advertising expense 1,400 Unearned revenue 16,000
Rent expense 800 Share capital-ordinary 12,000
Salary expense 3,000
Insurance expense 1,600
_____________ ____________
$ 98,000 $ 98,000
Instructions
(a) Prepare closing entries for December 31, 2011.
(b) Determine the balance in the retained earnings account after the entries
have been posted
5.(14%)
以下為威死公司09年12月31日部分調整前試算表：
┌─────────────────────────────┐
│ 威斯公司 │
│ 部分試算表 │
│ 09年 12月 31日 │
├───────────┬────────┬────────┤
│ 科目 │ 借方金額 │ 貸方金額 │
├───────────┼────────┼────────┤
│現金 │$ 57,000 │ │
│預付租金 │ 8,000 │ │
│預付保險費 │ 21,600 │ │
│用品盤存 │ 1,500 │ │
│辦公設備 │ 140,000 │ │
│累計折舊-辦公設備 │ │ $ 12,000 │
│應付票據(三年期 12%) │ │ 100,000 │
│服務收入 │ │ 900,000 │
│租金收入 │ │ 22,000 │
│薪資收入 │ 236,000 │ │
└───────────┴────────┴────────┘
其他資料如下：
(1) 薪資支出為每日 $1,600，上次支付日為12月27日星期日(含當天薪資)。12月31日為
星期一，威斯公司每週工作六天，星期日休假。
(2) 辦公設備本成$140,000，本期應提列折舊$6,000。
(3) 應付票據係09年10月1日開立。
(4) 威斯公司於09年8月1日投保一年保險，支付保費$21,600。
(5) 期末用品盤存$960。
(6) 預付租金$8,000係屬09年12月及09年1月份的租金。
(7) 服務收入$24,000以賺得，但尚未向顧客寄出帳單。
試作：
威斯公司09年12月31日的調整分錄。
6. (10%)
小安公司之會計處理採用應計基礎。帳上 2010 年淨利為 1,500,000。經進一步分析，
發現下列事件：
(1) 2010年12月收到客戶支付2010年11月12月 及 2011年8月之租金計 600,000，全數列
為 2010年之租金收入。
(2) 小安公司每年12月薪資皆於隔年一月支付，但期末均遺漏調整，各年應付薪資之金額
如下，2009年12月薪資$420,000、2010年12月薪資$380,000
(3) 小安公司購買文具用品時皆直接作費用入帳，期末未做調整，其每年庫存如下：
2009年12月31日 $ 120,000,、2010年12月31日 150,000。
假設2010年尚未結帳，試作小安公司2010年必要之更正分錄。
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