大學一年級上學期-會計學原理-會計學原理2014年期中考試答案

PAGE2014年《會計學原理》期中考試答案PartITrueorFalse(20marks)1-5:TFTFT6-10:TFFTF11-15:FFTFT16-20:TFFFT21-25:FTTTF26-30:TFTTF31-35:FFFTF36-40:TFTTTPartIImultiplechoice(50marks)1-5:cbdaa6-10:badbc11-15:baccc16-20:dabee21-25:beaed26-30:cddccPartIIIjournalizingProblemone(12marks)Dr:insuranceexpense1,240Cr:prepaidinsurance1,240b.Dr:suppliesexpense780Cr:supplies780c.Dr:Depreciationexpense350Cr:AccumulatedDepreciation350e.Dr:Accountsreceivable200Cr:feesearned200f.Dr:unearnedrentrevenue800Cr:rentearned800g.Dr:wagesexpense200Cr:wagespayable200h.Dr:propertytaxexpense450Cr:propertytaxpayable450i.Dr:interestexpense600Cr:interestpayable600Problemtwo(14marks)Oct. 4 Inventory 6,000 AccountsPayable 6,000 6 AccountsReceivable 5,940 SalesRevenue 5,940 CostofGoodsSold 3,600 Inventory 3,600 7 AccountsPayable 400 Inventory 400 13 SalesReturnsandAllowances 330 AccountsReceivable 330 Inventory 200 CostofGoodsSold 200 14 AccountsPayable($6,000–$400) 5,600 Cash($5,600×.99) 5,544 Inventory($5,600×.01) 56Problemthree(8marks)Dr:servicerevenue21,720Cr:inesummary21,720Dr:inesummary12,270Cr:salaryexpense6,920Depreciationexpense2,000Rentexpense1,200Suppliesexpense800Utilitiesexpense950Insuranceexpense400Dr:inesummary9450Cr:sarapollis,capital9450Dr:sarapollis,capital4800Cr:sarapollis,withdrawal4800ProblemFour(4marks)Mar. 1 PettyCash 200 Cash 200 15 PostageExpense 76 DeliveryExpense 42 MiscellaneousExpense 22 TravelExpense 49 CashOverandShort 5 Cash 194 20 PettyCash 100 Cash 100ProblemFive(16marks)BankReconciliationSeptember30Cashbalanceperbank $7,000Add: (1)Depositintransit 5,700 12,700Less: (4)Outstandingchecks 6,000Adjustedcashbalanceperbooks $6,700Cashbalanceperbooks $5,459Add: (5)AccountsPayableError $81 (7)Collect$1,500noteandinterest$60 1,560 1,641 7,100Less: (2)Checkprinting 40 (6)NSFCheck 360 400Adjustedcashbalanceperbooks $6,700Note:Item(3)isnotareconcilingitem.(每個調整項目2分，共12分，特別注意項目3不需要調整)(b)(4marks)Sept. 30 Cash 81 AccountsPayable 81 (TocorrecterrorinrecordingCheckNo.138) 30 Cash 1,560 NotesReceivable 1,500 InterestRevenue 60 (Torecordcollectionofnotereceivableand interestbythebank) 3