[开课系所]:财金/风保/经济/企管 [课程名称]:会计学 [老师名称]:谢瑞壬 老师 [开课学期]:96.2 [类型]:期中考 1.The following informationpertains to Worthy Video Company. (1).Cash balance per bank,July 31,$7,263 (2).July bank service charge not recorded by the depositor $28 (3).Cash balance per books,July 31,$7,284. (4).Deposits in transit,July31,$1,500 (5).Bank collectd $8,000 note for Worthy in July,plus interedt $36,less collection fee$20.The collection has not been recorded by Worthy,and no interest has been accrued. (6).Outstanding check,July 31,$691 Instructions (a) Prepare a bank reconciliation at July 31. (b) Journalize the adjusting entries at July 31 on the books of Worthy Video Company. 2.At December 31,2007,the trail balance of Nora Company contained contained the following amounts before adjustments. Debits Credits Accounts receiveable $ 230,000 Allowance for doubtful accounts $ 1,200 Sales 845,000 Instructions (a)Prepare the adjusting entry at December 31,2007,to record bad debts expense assuming that the aging schedule indicates that $10,800 of accounts receivable will be uncollectible. (b)Repeat part (a) assuming that instead of a credit balance there is a $1,200 debit balance in the Allowance for doubtful accounts. (c)During the next mouth,January 2008,a $2,100 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off ... (d)Repeat part (c) assuming that Nora Compancy uses the direct write-off method in stead of the allowance method in accounting for uncollectible accounts receivable. 3.Feng Company install a computerized manufacturing machine in its factory at the beginning of the year at a cost of $38,300.The machine's useful life is estimated at 5 years, or 181,500 units of product,with a $2,000 salvage value.During its second year,machine produces 31,000 units of product.Determine the machine's second-year depreciation under the (1)straight-line (2)units-of-activity,and (3)double-declining-balance methods. ==================================== 有拼错字请见谅，搬家整理出来的 囧 --

※ 发信站: 批踢踢实业坊(ptt.cc) ◆ From: 114.46.137.23