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︰資管系
考試日期（年月日）︰2011/01/11
考試時限（分鐘）：09:30-11:30
是否需發放獎勵金：是
（如未明確表示，則不予發放）
試題 :
一、選擇題
1.If a petty cash fund is established in the amount of $200, and contains $120
in cash and $85 in receipts for disbursements when it is replenished, the
journal entry to record replenishment should include credits to the following
accounts
a.Petty Cash, $85
b.Petty Cash, $80
c.Cash, $80; Cash Over and Short, $5.
d.Cash, $80.
2.In preparing its bank reconciliation for the month of April 2011, Gantner,
Inc. has available the following information.
Balance per bank statement, 4/30/11 $78,280
NSF check returned with 4/30/11 bank statement 900
Deposits in transit, 4/30/11 10,000
Outstanding checks, 4/30/11 10,400
Bank service charges for April 40
What should be the adjusted cash balance at April 30, 2011?
a. $78,740
b. $77,880
c. $76,980
d. $76,940
3.Fairly Company gathered the following reconciling information in preparing
its April bank reconciliation:
Cash balance per books, 4/30 $4,400
Deposits in transit 600
Notes receivable and interest collected by bank 1,480
Bank charge for check printing 50
Outstanding checks 3,000
NSF check 280
The adjusted cash balance per books on April 30 is
a. $6,150
b. $5,880
c. $5,550
d. $6,110
Use the following information to answer questions 4 and 5
In the month of May, Jansen Company Inc. wrote checks in the amount of $19,550.
In the June, checks in the amount of $17,500 were written. In May, $18,500 of
these checks were presented to the bank for payment, and $16,000 in June.
4. What is the amount of outstanding checks at the end of May ?
a. CHF2,550.
b. CHF1,550.
c. CHF1,500.
d. CHF1,050.
5. What is the amount of outstanding checks at the end of June ?
a. CHF2,550.
b. CHF1,550.
c. CHF1,500.
d. CHF1,050.
二、申論題
1.
Laymon Boat Company's bank statement for the month of September showed a
balance per bank of $7,000. The company's Cash account in the general ledger
had a balance of $4,667 at September 30. Other information is as follows:
(1) Cash receipts for September 30 recorded on the company's books were $4,200
but this amount does not appear on the bank statement.
(2) The bank statement shows a debit memorandum for $40 for check printing
charges.
(3) Check No.119 payable to Mann Company was recorded in the cash payments
journal and cleared the bank for $248. Areview of the accounts payable
subsidiary ledger shows a $ 36 credit balance in the account of Mann
Company and that the payment to them should have been for $284.
(4) The total amount of checks still outstanding at September 30 amounted to
$ 5,800.
(5) Check No.138 was correctly written and paid by the bank for $429. The cash
payment journal reflects an entry for Check No.138 as a debit to Accounts
Payable and a credit to Cash in Bank for $492.
(6) The bank returned an NSF check from a customer $ 550.
(7) The bank included a credit memorandum for $1,260 which represents
collection of a customer's note by the bank for the company; principal
amount of the note was $1,200 and interest was $60. Interst has not been
accrued.
--Instuctions
(a) Prepare a bank reconciliation for Laymon Boat Company at September 30.
(b) Prepare any adjusting entries necessary as a result of the bank
reconciliation.
2.
大昌公司09年7月31日的帳列存款餘額為 $73,000，但同一天的銀行對帳單餘額為$80,200
。如果調節項目僅有在途存款$2,500、銀行手續費$10及銀行代收票據$3,000與未兌現支票
等項，則未兌現支票總額有多少？又09年7月31日的正確現金餘額是多少？
3.
永春宮斯採曆年制，09年部分交易如下：
09年11月 1日 簽發憑單及支票設置零用金 $1,000
11月30日 零用金之內容包括手存現金$150及各項收據如下：
辦公用品費用$152，雜項費用$120，交通費$389，
進貨運費$89。
12月31日 零用金之內容包括手存現金$267及各項收據如下：
辦公用品$300，進貨運費$148，交際費$252，雜項
費用$63，差旅費$87，因故未補充零用金。
10年 1月 1日 簽發憑單支票補充上月所耗用之零用金。
--試作：
上述交易應有之分錄。
4.
Match the internal control principle below with the appropriate cash receipts
procedure described.
a.Documentation procedures
b.Establishment of responsibility
c.Independent internal verification
d.Human resource controls
e.Physical controls
f.Segregation of duties
__ 1. Only designated personnel are authorized to handle cash receipts.
__ 2. Different individuals receive cash and record cash recipts.
__ 3. Use remittance advice and cash register tapes.
__ 4. Store cash in safes and bank vauults.
__ 5. Treasurer compares total receipts to bank deposits daily.
__ 6. Bonding of employees that handle cash.
5.
甲公司的內部稽核人員，於檢查過去四年的存貨記錄時
明天再補完 O _ O
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