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、 Kale Wilson, an auditor with Sneed Chartered Accountants, is performing a review of Platinum Company's inventory account. Platinum did not have a good year, and top mananger is under pressure to boost reported income. According to its record, the inventory balance at year-end was ￡740,000. However, the following information was not considered when determining that amount. 1. Included in the company's count were goods with a cost of ￡250,000 that the company is holding on consignment, The goods belong to Superior Company. 2. The physical count did not include goods purchased by Platinum with a cost of ￡400,000 that were shipped FOB destination on December 28 and did not arrive at Platinum's warehouse until Janurary 3. 3. Included in the inventory account was ￡17,000 of office supplies that were stored in the warehouse and were to be used by the company's supervisors and managers during the coming year. 4. The company received an order on December 29 that was boxed and sitting on the loading dock awaiting pick-up in December 31. The shipper picked up the goods on Jaunary 1 and delivered them on January 6. The shipping terms were FOB shipping point. The goods had a selling price of ￡49,000 and a cost of ￡33,000. The goods were not included in the count because they were sitting on the dock. 5. Included in the count was ￡48,000 of goods that were parts for a machine that the company no longer made. Given the high-tech nature of Platinum's products, it was unlikely that these obsolete parts had any other use. However, management would prefer to keep them on the books at cost, "since that is what we paid for them, after all." Instrctions: Prepare a schedule to determine the correct inventory amount. 二、 Sherper's Boards sells a snowboard, Xpert, that is popular with snowboard enthusiasts. Information relating to Sheper's purchase of Xpert snowboards during September is shown below. During the same month, 121 Xpert snowboard were sold. Sherper's uses a periodic inventory system. Date Explanation Units Unit Cost Total Cost -------- ------------ ------- ---------- ----------- Sept. 1 Inventory 23 HK$ 970 HK$ 22,310 Sept. 12 Purchases 45 1,020 45,900 Sept. 19 Purchases 20 1,040 20,800 Sept. 25 Purchases 44 1,050 46,200 _______ ___________ Totals 132 HK$135,210 Instructions: Compute the ending inventory at September 30 and the cost of goods sold using the (a) FIFO and (b) average-cost methods. 三、 Kinshasa Camera Shop uses the lower-of-cost-or-net realizable value basis for its inventory. The following data are available at December 31. Item Units Unit Cost Net Realizable Cost --------------- ------- ---------- --------------------- Cameras: Minolta 8 $170,000 $156,000 Canon 6 150,000 152,000 Lightmeters: Vivitar 12 125,000 115,000 Kodak 14 115,000 135,000 Instructions: Determine the amount of the ending inventory by applying the lower-of- cost-or net realizable value basis. 四、 This information is available for Sepia Photo Corporation for 2015, 2016, 2017. 2015 2016 2017 Beginning inventory $ 100,000 $ 330,000 $ 400,000 Ending inventory 330,000 400,000 480,000 Cost of goods sold 900,000 1,120,000 1,300,000 Sales revenue 1,200,000 1,600,000 1,900,000 Instructions: Calculate inventory turnover, days in inventory, and gross profit rate for Sepia Photo Corporation for 2015, 2016, 2017. 五、 The inventory of Florence Company was destroyed by fire on March 1 . From an examination of the accounting records, the following data for the first 2 months of the year are obtained: Sales Revenue $51,000, Sales Returns and Allowances $1,000, Purchases $31,000, Freight-In $1,200, and Purchase Returns and Allowance $1,800. Instrctions: Determine the merchandise lost by fire, assuming: (a) A beginning inventory of $20,000 and a gross profit rate 40% on net sales. (b) A beginning inventory of $30,000 and a gross profit rate 32% on net sales. --

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