課程名稱︰ 會計學甲一上 課程性質︰ 國企系必修 課程教師︰ 金成隆 開課學院： 管理學院 開課系所︰ 國企系 考試日期（年月日）︰ 考試時限（分鐘）： 試題 : 一、 Joshua Company discovered the following errors made in January 2014. 1. A payment of Salaries and Wages Expense of $600 was debited to Equipment and credited to Cash, both for $600. 2. A collection of $800 from a client on account was debited to Cash $300 and credited to Service Revenue $300. 3. The purchase of equipment on account for $960 was debited to Equipment $690 and credited to Accounts Payable $690. Instructions: Prepare the correcting entries. 二、 The adjusted trial balance for Albanese Company are as follows. Albanese Company Adjusted Trial Balance For the Month Ended April 30, 2017 Account Titles Dr. Cr. _______________________ _______ _______ Cash 7,442 Accounts Receivable 7,840 Prepaid Rent 2,280 Equipment 23,000 Accumulated Depreciation -Equipment 4,800 Notes Payable 5,700 Accounts Payable 5.672 Share Captial-Ordinary 22,000 Retained Earings 4,000 Dividends 3,000 Service Revenue 12,590 Salaries and Wages Expense 9,840 Rent Expense 760 Depreciation Expense 600 Interest Expense 57 Interest Payable 57 ________ _______ Totals 54,819 54,819 Instructions: (a) Journalize the closing entries at April 30. (b) Post the closing entries to Income Summary and retained Earnings. Use T-accounts, (c) Prepare a post-closing trial balance at April 30, using euros as the currency. --

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