课程名称：初级会计学
课程性质：整开
课程范围：1~3章
开课教师：郭弘卿
开课学院：商学院
开课系级：会计系
考试日期(年月日)：2014/11/06
考试时限(Mins)：2 hr.
附注：
试题本文：
虽然小弟知道过去老师考前都会重点大提醒，但这次却没有，只有大概讲过会考什么，
希望本篇可以帮助到未来的学弟妹。
I.Multiple Choice
II.Show the effects of each of the listed transactions on the statement of financial position items of Joe Cole Company. Indicate the effects of each transaction by inserting a "+" for an increase, and a "-" for a decrease in the appropriate columns.
(1) Shareholders invested $20,000 cash in exchange for ordinary shares.
(2) Purchased laundry equipment for $7,000, paying $4,000 in cash and the remainder due in 30 days.
(3) Purchased laundry supplies for $1,200 cash.
(4) Received a bill from Campus News for $200 for advertising in the campus newspaper.
(5) Cash receipts from customers for cleaning and laundry amounted to $1,500.
(6) Paid salaries of $400 to student workers.
(7) Billed the Tiger Football Team $100 for cleaning and laundry service.
(8) Paid $200 to Campus News for advertisingthat was previously billed in transaction 4.
(9) Declared and paid $300 in cash dividens.
Assets =Liab. + Equity
Cash AR Supplies Equipment AP Share Cap. Retained Earnings
____ __ ________ _________ __ __________ _________________
III.Given below are the effects on certain accounts of selected transactions entered into by a service company. You are to indicate, b inserting a "Dr." or "Cr." in column (a), whether the change in the account would be recorded as a debit or a credit, and, in the account would be recorded as a credit, and, in column (b), whether the normal balance in the account is a debit or a credit.
Example: Decrease in "Cash"................................(a) (b)
1. Increase in "Service Revenue"............................____ ____
2. Increase in "Accumulated Depreciation"...................____ ____
3. Increase in "Share Capital"..............................____ ____
4. Increase in "Rent Expense"...............................____ ____
5. Increase in "Unearned Revenue"...........................____ ____
6. Decrease in "Accounts Payable"...........................____ ____
7. Increase in "Accounts Receivable"........................____ ____
8. Increase in "Equipment"..................................____ ____
9. Decrease in "Notes Payable"..............................____ ____
10.Increase in "Prepaid Insurance".........................____ ____
IV.Transactions for Tom Petty Company for the month of October are presented below. Journalize each transaction and identify each transaction by number.
1. Issued ordinary shares in exchanger for $55,000 cash.
2. Hired a secretary-receptionist at a salary of $2,000 per month.
3. Purchased equipment costing $20,000 for $3,000 cash and the remainder on credit.
4. Purchased supplies on account for $800.
5. Paid $1,000 for a one-year insurance policy.
6. Received $3,000 cash for services performed.
7. Received $4,000 for services previously performed on account.
8. Paid salaries to employees for $2,500.
9. Paid dividends of $1,000.
V.The December 31, 2014 trial balance of a company includes the following:
Debit Credit
Uneaerned Service Revenue........................ $12,000
Prepaid Rent.....................................$16,000
Prepaid Insurance................................ 8,400
Equipment........................................ 60,000
Accumulated Depreciation-Equipment............... 8,000
Salaries and Wages Expense....................... 30,000
Supplies......................................... 6,000
Additional Data:
1. The equipment has an estimated life of 15 years with no expected residual value.
2. Two-thirds of the unearned service revenue has been earned by December 31.
3. The prepaid rent relates to one-half of a year beginning on October 1, 2014.
4. The prepaid insurance is the annual premium on a policy providing coverage starting on November 1, 2014.
5. Since the last payday, employees have earned an additional $900.
6. A physical inventory showed $1,200 of supplies on hand at year-end.
7. Interest accrued on notes payable at December 31 was $600.
Assuming the company has a fiscal year ending on December 31, prepare the necessary adjusting entries as of December 31,2014.
VI.In the following table, indicate the effects of falling to recognize each of the described adjustments by writing "O" for overstated and "U"for understated.
Failure to Recognize Net Assets Liabilities Equity
Income
1.Depreciation on a building........ ___ ___ ___ ___
2.Consumption of supplies on hand... ___ ___ ___ ___
3.The earning of ticket revenue
received in advance............... ___ ___ ___ ___
4.The earning of interest on a bank
account........................... ___ ___ ___ ___
5.Salaries incurred but unpaid...... ___ ___ ___ ___