課程名稱︰會計學甲一上 課程性質︰資管系必修 課程教師︰萬瑞霞 開課學院：管理學院 開課系所︰會計系 考試日期（年月日）︰99/12/10 考試時限（分鐘）：60分鐘 是否需發放獎勵金：是 （如未明確表示，則不予發放） 1. Paxson Supply Company use a periodic inventory system. During September, the following transactions and events occurred. Sept. 3 Purchased 80 backpacks at $30 each from Barnes Company, terms 2/10, n/30. Sept. 6 Received credit of $150 for the return of 5 backpacks purchased on Sept. 3 that were defective. Sept. 9 Sold 15 backpacks for $40 each to Starr Books, terms 2/10, n/30. Sept.13 Paid Barnes Company in full. INSTRUCTIONS Journalize the September transactions for Paxson Supply Company. 2. The following information is available for Sager Company: Administrative expenses $ 30,000 Cost of goods sold $245,000 Sales $350,000 Sales returns and allowances $ 15,000 Selling expenses $ 50,000 INSTRUCTIONS Computa each of the following : (A) Net Sales (B) Gross Profit (C) Income from operations 3. Newell Company completed the following transactions in October : Credit Sales Sales Returns Date of Collection ----------------- ------------------- -------------------- Date Amount Terms Date Amount Oct. 3 $ 900 2/10,n/30 Oct. 8 Oct.11 1,200 3/10,n/30 Oct.14 $ 200 Oct.16 Oct.17 5,000 1/10,n/30 Oct.20 1,000 Oct.29 Oct.21 1,400 2/10,n/60 Oct.23 200 Oct.27 Oct.23 1,800 2/10,n/30 Oct.27 300 Oct.28 INSTRUCTION (a) Indicate the cash received for each collection. Show your calculations. (b) Prepare the journal entry for the (1) Oct.17 sale. The merchandise sold had a cost of $3,500. (2) Oct.23 sales return. The merchandise returned had a cost of $ 40. (3) Oct.28 collection. Newell used a perpetural inventory system. --

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