课程名称︰ 会计学甲一上 课程性质︰ 国企系必修 课程教师︰ 金成隆 开课学院： 管理学院 开课系所︰ 国企系 考试日期（年月日）︰ 考试时限（分钟）： 试题 : 一、 Listed below are five procedure followed by Parson Company. 1. Several individuals operate the cash register using the same register drawer. 2. A monthly bank reconciliation is prepared by someone who has no other cash responsibilities. 3. Fran Vorbeck writes checks and also records cash payment journal entries, 4. One individual orders inventory, while a differnt individual authorizes payments. 5. Unnumbered sales invoices from credit sales are forwarded to the accounting department every four weeks for recording. Instruction: Indicate whether each procedure is an example of good internal control or of weak internal control. If it is an example of good internal control, indicate which internal control principle is being followed. If it is an example of weak internal control, indicate which internal control principle is violated. Use the tables below. Procedure Good or Weak? Related Internal Control Principle ----------- --------------- ------------------------------------ 1. ________ __________________________ 2. ________ __________________________ 3. ________ __________________________ 4. ________ __________________________ 5. ________ __________________________ 二、 LaSalle Company established a petty cash fund on May 1, cashing a cash for $100. The company reimbursed fund on June 1 and July 1 with the following results. June 1: Cash in fund $1.75. Receipts: delivery expense $31.25 ; postage expense expense $41.00; and miscellaneous expense $25.00. July 1: Cash in fund $3.25. Receipts: delivery expense $21.00 ; entertainment expense $51.00; and miscellaneous expense $24.75. On July 10, LaSalle increased the fund from $100 to $150. Instrctions: Prepare journal entries for LaSalle Company for May 1, June 1, July 1, and July 10. 三、 The following information pertains to Teresina Video Company. 1. Cash balance per bank, July 31, R$7,293. 2. July bank service charge not recorded by the depositor R$28. 3. Cash balance per books, July 31, R$7,427. 4. Deposits in transit, July 31, R$1,500. 5. Bank collected R$700 note for Teresina in July, plus interst R$35, less fee R$25. The collection has not been recorded by Teresina, and no interest has been accrued. 6. Outstanding checks, July 31, R$684. Instructions: (a) Prepare a bank reconciliation at July 31. (b) Journalize the adjusting entries at July 31 on the books of Teresina Video Company. 四、 The cash records of Satter Company show the following four situations. 1. The June 30 bank reconciliation indicated that deposit in transit total €920. During July, the general ledger account Cash shows deposits of €15,750, but the bank statement indicates that only €15,600 in deposits were received during the month. 2. The June 30 bank reconciliation also reported outstanding checks of €880. During the month of July, Satter Company's books show that €17,200 of checks were issued. The bank statement showed that €16,400 of checks cleared the bank in July. 3. In Setember, deposits per the bank statement totaled €26,700, deposits per books were €25,400, and deposits in transit at September 30 were €2,600. 4. In September, cash disbursements per books were €23,700, checks clearing the bank were €24,500, and outstanding checks at September 30 were €2,100. There were no bank debit or credit memoranda. No errors were made by either the bank or Satter Company. Instrucitons: Answer the following questions. (a) In situation (1), what were the deposits in transit at July 31? (b) In situation (2), what were the outstanding checks at July 31? (c) In situation (3), what were the deposits in transit at August 31? (d) In situation (4), what were the outstanding checks at August 31? --

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