課程名稱︰會計學甲一下 課程性質︰必修 課程教師︰王泰昌 / 楊景雯(助教名) 開課學院：管理學院 開課系所︰財金系 考試日期（年月日）︰101.05.23 考試時限（分鐘）：120 是否需發放獎勵金：是 （如未明確表示，則不予發放） 試題 : 會計學一下實習第二次小考 補考 一、Partnership： 1.Ace, Goran, and Notte are forming The Acgono Partnership. Ace is transferring $45,000 of personal cash and equipment worth $38,000 to the partnership. Goran owns land worth $27,000 and a small building worth $112,000, which he transfers to the partnership. There is a long-term mortgage of $30,000 on the land and building, which the partnership assumes. Notte transfers cash of $10,000, accounts receivable of $54,000, supplies worth $5,000, and equipment worth $33,000 to the partnership. The partnership expects to collect $48,000 of the accounts receivable. Prepare a classified balance sheet for the partnership after the partner's investments on December 31, 2010. 2. Fink & Elston Co. reports net income of $34,000. The partnership agreement provides for annual salaries of $24,000 for Fink and $15,000 for Elston and interest allowances of $4,000 to Fink and $6,000 to Elston. Any remaining income or loss is to be shared 70% by Fink and 30% by Elston. Record the journal about the amount of net income distributed to each partner. 3. The ABC Partnership is to be liquidated and you have to prepare a Schedule of Cash Payments for the partnership. Partners Andie, Becka, and Candice income ratio are 2:6:2, respectively. Assume the following: (1) The noncash assets were sold for $90,000. (2) Liabilities were paid in full. (3) The remaining cash was distributed to the partners. (If any partner has a capital deficiency, assume that the partner is able to make up the capital deficiency.) Using the above information, complete the Schedule of Cash Payments below: (Hint: non-cash asset disposal→liability→capital deficiency →partners' capital return) ABC PARTNERSHIP Schedule of Cash Payments Item Cash + Noncash Assets = Liabilities + A's Capital + B's Capital + C's Capital 25,000 + 150,000 = 50,000 + 25,000 + 35,000 + 65,000 4. Bale, Heller, and Winrow share income and losses in a ratio of 3:2:5, respectively. The capital account balances of the partners are as follows: Bale, Capital $600,000 Heller, Capital $360,000 Winrow, Capital $240,000 Prepare the journal entry on the books of the partnership to record the withdrawal of Winrow under the following independent circumstances: (1)The partners agree that Winrow should be paid $280,000 by the partnership for his interest. (2)The partners agree that Winrow should be paid $180,000 by the partnership for his interest. (3)Bale agrees to pay Winrow $180,000 for one-half of his capital interest and Heller agrees to pay Winrow $180,000 for one-half of his capital interest in a personal transaction among the partners. 二、Equity： 1. The equity section of Linton Corporation at December 31 is as follows. LINTON CORPORATION Statement of Financial Position (partial) Equity Preference shares, cumulative, 10,000 shares authorized, 5,000 shares issued and outstanding $ 300,000 Ordinary Shares, no par, 750,000 shares authorized, 300,000 shares issued 1,500,000 Retained earnings 2,050,000 Less: Treasury shares (5,000 common shares) (64,000) Total equity $3,786,000 From a review of the equity section, answer the following questions. (a) How many ordinary shares are outstanding? (b) Assuming there is a stated value, what is the stated value of the ordinary shares? (c) What is the par value of the preference shares? (d) If the annual dividend on preference shares is $18,000, what is the dividend rate? (e) If dividends of $36,000 were in arrears on p/s, what would be the balance in Retained Earnings? 2. Kenner Corporation's equity section at December 31, 2010 appears below: Share capital–ordinary, $20 par, 60,000 outstanding $1,200,000 Share premium–ordinary 150,000 Retained earnings 850,000 Total equity $2,200,000 On June 30, 2011, the Corporation declared a 30% share dividend, payable on July 31, 2011, to shareholders of record on July 15, 2011. The fair value of Kenner Corporation's shares on June 30, 2011, was $15.(large share dividend) On December 1, 2011, the board of directors declared a 3 for 1 share split effective December 15, 2011. Kenner Corporation's shares was selling for $20 on December 1, 2011, before the share split was declared. Par value of the shares was adjusted. Net loss for 2011 was $90,000 and there were no cash dividends declared. (a) Prepare the journal entries on the appropriate dates to record the share dividend and the share split. (b) Fill in the amount that would appear in the equity section for Kenner Corporation at December 31, 2011, for the following items: (1) Share Capital–Ordinary $____________ (2) Number of shares outstanding ____________ (3) Par value per share $____________ (4) Share premium $____________ (5) Retained earnings $____________ (6) Total equity $____________ 3. Graber’s preference shares are：8%, par $100, redeemable at $105 per share, non-cumulative and outstanding 10,000 shares. Assume that Graber has not declared any dividends for 2 year and P/S were issued at $110. The total equity is $2,000,000 and the ordinary outstanding shares were 20,000 shares. What is the book value per ordinary share? 4. A公司今年淨利$950,000，全年有10,000股累積特別股流通在外，每股面額$100，5%。 1/1普通股流通在外80,000股，5/1現金增資18,000股，7/1買回庫藏股10,000股，10/1 發放10%股票股利，12/31進行2股分割為3股。試計算EPS。 5. 頌乾公司x8年底普通股及特別股之相關資料為：特別股：面額100元，股利率10% ，發行及流通在外50,000股。普通股：面額10元，發行及流通在外1,000,000股。該公司 x9年初宣告股利$1,500,000元，假設積欠一年的特別股股利。 a.非累積非參加 b.非累積全部參加 c.非累積參加至12% d.非累積參加至8% e.累積非參加 f.累積全部參加 g.累積參加至8% h.累積參加至5% --

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