課程名稱︰會計學甲一 課程性質︰必修 課程教師︰劉順仁 開課學院：管理學院 開課系所︰會計系 考試日期（年月日）︰2010年1月13日 考試時限（分鐘）：3節課 是否需發放獎勵金：是 謝謝 *[1;33m（如未明確表示，則不予發放）*[m 試題 : 1.(40%)NTU.com is a famous company of clothing industry. Their data are as below: Selected Balance Sheet Accounts 12/31/X4 12/31/X3 _______________________________ ________ ________ Accounts Payable $19,000 $13,000 Inventory 26,000 30,000 Prepaid Expense 7,000 5,000 Retained Earnings 23,000 19,000 Wages Payable 2,000 7,000 Accounts Receivable 29,000 22,000 Accumulated Depreciation 43,000 35,000 Cash 19,000 14,000 Fixed Assets 94,000 79,000 Selected Income Statement Accounts __________________________________ Depreciation Expense $14,000 Gain on Sale of Fixed Asset 3,000 Net Income 23,000 Sales 91,000 Wages Expense 34,000 Other information: a. They paid $30,000 for clothing purchase. b. They paid $50,000 for new equipment on 20X4 January 1 and estimated that the assets' useful life are 10 years (no salvage value). c. The book value of the fixed assets they sold are $20,000. d. Dividends paid are $3,000. (1) Please prepare income statement for this company. (2) How much money did they sell for the fixed assets? (3) Use direct method to calculate operating cash flow. (4) Use indirect method to calculate operating cash flow. (5) Please prepare the statement of cash flows. (此題弔詭的是(3).(4)的cash結果不同... 此為題目瑕疵,以(4)為主) 2.(30%)Nike,Inc., is a supplier of atheletic products. It's balance sheet on May 31,2009, included the following data($ in millions): Accounts receivable, less allowance for doubtful accounts $88 $2,000 (1)The company uses the allowance method for accounting for bad debts. The company added $30 million to the allowance during the year ending May 31, 2009. Write-offs of uncollectible accounts were $25.5 million. Recovery are $5 million. What is alloeance method? Why used it? (2)From(1), Please show the journal entries. (3)Calculate the allowance balance on May 31, 2008. (4)Suppose Nike had used specific write-off method for accounting for bad debts. By using the same information as in (1), show the journal entry. 3.(35%)The data of Faigo company are as below: Action or state NTD($) Quantity Footnote Of Inventory 2010/1/1 Beginning 1000 300 inventory 2010/1/3 Purchase 950 800 2010/1/5 Sale 1200 900 2010/1/6 Sales return 100 2010/1/7 Purchase 900 600 2010/1/8 Purchase 100 return 2010/1/15 Sale 1150 700 2010/1/18 Purchase 850 500 2010/1/22 Sale 1050 600 2010/1/24 Purchase 800 500 (1) Use FIFO and LIFO to calculate ending inventory and cost of goods sold under periodic inventory system on Jan 31, 2010. (2) Use FIFO and LIFO to calculate ending inventory and cost of goods sold under perpetual inventory system on Jan 31, 2010. (3) From (2), suppose that inventory on hand on Jan 31 are 480 units. What could you do? (4) Use Weighting Average method to calculate ending inventory. (5) On what method could the company have more cash on hand? What about tax? (6) Calculate perpetual inventory turnover ratio. Gross profit percentage ratio. (7) Assume that all the entries are cash transactions, please show the journal entry from 2013/1/3 to 2010/1/8.(寫perpetual 的 LIFO & FIFO即可) --

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