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︰會計系
考試日期（年月日）︰99/12/10
考試時限（分鐘）：60分鐘
是否需發放獎勵金：是
（如未明確表示，則不予發放）
1.
Paxson Supply Company use a periodic inventory system. During September, the
following transactions and events occurred.
Sept. 3 Purchased 80 backpacks at $30 each from Barnes Company, terms 2/10,
n/30.
Sept. 6 Received credit of $150 for the return of 5 backpacks purchased on
Sept. 3 that were defective.
Sept. 9 Sold 15 backpacks for $40 each to Starr Books, terms 2/10, n/30.
Sept.13 Paid Barnes Company in full.
INSTRUCTIONS
Journalize the September transactions for Paxson Supply Company.
2.
The following information is available for Sager Company:
Administrative expenses $ 30,000
Cost of goods sold $245,000
Sales $350,000
Sales returns and allowances $ 15,000
Selling expenses $ 50,000
INSTRUCTIONS
Computa each of the following :
(A) Net Sales
(B) Gross Profit
(C) Income from operations
3.
Newell Company completed the following transactions in October :
Credit Sales Sales Returns Date of Collection
----------------- ------------------- --------------------
Date Amount Terms Date Amount
Oct. 3 $ 900 2/10,n/30 Oct. 8
Oct.11 1,200 3/10,n/30 Oct.14 $ 200 Oct.16
Oct.17 5,000 1/10,n/30 Oct.20 1,000 Oct.29
Oct.21 1,400 2/10,n/60 Oct.23 200 Oct.27
Oct.23 1,800 2/10,n/30 Oct.27 300 Oct.28
INSTRUCTION
(a) Indicate the cash received for each collection. Show your calculations.
(b) Prepare the journal entry for the
(1) Oct.17 sale. The merchandise sold had a cost of $3,500.
(2) Oct.23 sales return. The merchandise returned had a cost of $ 40.
(3) Oct.28 collection.
Newell used a perpetural inventory system.
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※ 編輯: yoyo8089 來自: 140.112.222.71 (12/10 17:29)