课程名称︰会计学甲一上 课程性质︰资管系必修 课程教师︰万瑞霞 开课学院：管理学院 开课系所︰资管系 考试日期（年月日）︰2011/01/11 考试时限（分钟）：09:30-11:30 是否需发放奖励金：是 （如未明确表示，则不予发放） 试题 : 一、选择题 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、申论题 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日的帐列存款余额为 $73,000，但同一天的银行对帐单余额为$80,200 。如果调节项目仅有在途存款$2,500、银行手续费$10及银行代收票据$3,000与未兑现支票 等项，则未兑现支票总额有多少？又09年7月31日的正确现金余额是多少？ 3. 永春宫斯采历年制，09年部分交易如下： 09年11月 1日 签发凭单及支票设置零用金 $1,000 11月30日 零用金之内容包括手存现金$150及各项收据如下： 办公用品费用$152，杂项费用$120，交通费$389， 进货运费$89。 12月31日 零用金之内容包括手存现金$267及各项收据如下： 办公用品$300，进货运费$148，交际费$252，杂项 费用$63，差旅费$87，因故未补充零用金。 10年 1月 1日 签发凭单支票补充上月所耗用之零用金。 --试作： 上述交易应有之分录。 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. 甲公司的内部稽核人员，於检查过去四年的存货记录时，发现以下的错误： (1)07年的期末存货因将目的地交货之在途存货计入，而高估$30,000。 (2)08年的期末存货因将承销品计入而高估$10,000。 (3)09年的期末存货因疏忽未将进货价格为$25,000之货品计入。 (4)09年度之进货，因会计人员重复对一批进货商品坐进或分录，而高估$15,000。 试作： 　请一下列格式计算上述错误对07年至10年销货成本之影响，请计算四项错误之累计金额 。若该项错误对销货成本为高估，则请於数字後注记「高估」；若为低估，请於数字後注 记「低估」；若无影响，则直接注记「无影响」。 07年 08年 09年 10年 --------------- --------- --------- --------- --------- 错误1 错误2 错误3 错误4 ------------------------------------------------------- 累计影响金额 ------------------------------------------------------- --

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