课程名称︰会计学甲一 课程性质︰系定必修 课程教师︰刘顺仁 开课学院：管理学院 开课系所︰国际企业学系 考试日期（年月日）︰98/11/11 考试时限（分钟）：180 是否需发放奖励金：是 （如未明确表示，则不予发放） 试题 : Total grades are 110. Vincent, a recent graduate of NTU, was penniless on November 30, 2009. 1. On December 1, Vincent inherited 20,000,000 NTD from his parents and invested half of his heritage in his new sole proprietorship, BC products. He also hired some employees. 2. On December 1, he also paid 24,000 NTD for a 1-year insurance policy covering fire, casualty, and related risks. 3. On December 1, he also signed a 1-year lease on a office, paying 120,000 NTD cash in advance for the occupancy of 12 months. 4. On December 1, he also borrowed 6,000,000 NTD from NTU-bank for 5 years. The interest is 10% and is paid on May 31 every year. 5. On December 3, he purchased a new house in Banchiao privately for a down payment of 3,000,000 NTD plus a home mortage payable 5,000,000 NTD. 6. On December 4, he purchased some office supplies for 10,000 NTD. 7. On December 5, he accquired 100,000 NTD inventory, 50,000 NTD for cash and 50.000 NTD on an open account. 8. On December 6, he accquired equipment for 1,000,000 NTD, in exchange for a 500,000 NTD cash down payment and a 500,000 NTD promissory note. Vincent estimates this equipment can be used for 10 years and no salvage. 9. On December 8, he sold 200,000 NTD inventory whose cost are 50,000 NTD, 80,000 for cash and 120,000 are on an open account. 10.On December 10, the customer paid 100,000 NTD in advance and told the company to deliver the goods on December 27. 11.On December 20, he collected 100,000 NTD from credit customers. 12.On December 25, he paid 20,000 NTD for his home mortage and also paid 100,000 on his promissory note. 13.On December 26, he paid the salary to his employees. The salary expense are 50,000 NTD. 14.On December 27, the company delivered all the goods mentioned on December 10 to the customer and completed the transaction. The cost of goods sold are 25,000 NTD. 15.On December 31, the supplies on hand are worth 4,000 NTD. 16.On December 31, Vincent forgot to record 20,000 NTD of unpaid salary. Questions: (1) Please use the format described in class and textbook to analyze the transactions mentioned above.(15%) (2) If you are a bookkeeper in Vincent's enterprise, could you tell me what is the process of accounting cycle? (Please use figure or table to show your answer)(5%) (3) If you are a bookkeeper in Vincent's enterprise, could you define what is the term "journalize" and please make journal entries regarding the activities mentioned above on an gerenal journal.(20%) (4) After making the journal entry, you have to post journal entries to the ledger accounts. Please define what is the term "posting" and post journal entries to the ledger accounts.(15%) (5) Prepare a trial balance for Vincent's enterprise.(10%) (6) Prepare an income statement for Vincent's enterprise.(10%) (7) Prepare a balance sheet on December 31, 2009. (10%) (8) Please do the closing entry after completing the accounting cycle(5%) (Hint:create an account named "Income Summary" and the close it to "Retained Earnings" account.) (9) If the transaction on December 4 in the general journal is debited to supplies expense 10,000 and credited to cash 10,000, please make corrections.(5%) (10) We know that the transactions on December 8 are good to the enterprise due to the sale of merchandise. Do you know under what conditions should the firm recognize their "sale of goods" to the account "Sales revenue"? and what is the "matching principle" in the transaction on December 8? (10%) (11) What is the firm's ROE(Return on Equity) and ROA(Return on assets)?(5%) --

※ 发信站: 批踢踢实业坊(ptt.cc) ◆ From: 140.112.4.234