課程名稱︰會計學甲下 課程性質︰會計 課程教師︰瀧西敦子 試題 : Part 1: MULTIPLE CHOICE (@3*10 = 30 points in total 1. Which of the following statements is false? a. Ownership of ordinary shares gives the owner a voting right. b. The equity section begins with share capital. d. The par value of a share is equal to its market value. c. The authorization of share capital does not result in a formal acounting en tr 2. All but one of the following is reported in a retained earnings statement. Th a. cash and share dividends. b. net income and net loss. c. some disposals of treasury share below cost. d. sales of treasury share above cost. 3. A prior period adjustment is: a. reported in the income statement as a non- typical item. b. a correction of an error that is made directly to retained earnings. c. reported directly in the equity section. d. reported in the retained earnings statement as an adjustment of the ending ba 4. Armani Inc. reported net income of $186,000 during 2021 and paid dividends of a.10.0% b. 9.0% c. 7.1% d. 13.3% 5. The ledger of KFC, Inc. shows share capital- ordinary, treasury shares ordi na a. Total equity divided by the number of ordinary shares issued. b. Share capital - ordinary divided by the number of ordinary shares issued. c. Total equity divided by the number of ordinary shares outstanding d. Share capital ordinary divided by the number of ordinary shares outstanding . 6. Alpha Corporation issuses 1000 shares of 10 par value ordinary shares at 12 p a. Share Capital- -Ordinary $10,000 and Share Premium Ordinary $2,000. b. Share Capital- Ordinary $12,000. c. Share Capital- Ordinary $10,000 and Gain from Sale of Shares $2,000. d. Share Capital- Ordinary $10,000 and Retained Earnings $2,000. 7. Which of the following statements is not true? Consolidated financial state me a. determine the profitability of specific subsidiaries. b. determine the total profitability of companies under common control. c. determine the breadth of a parent company's operations. d. determine the full extent of total obligations of companies under common co nt 8. Preference shares may have priority over ordinary shares except in: a. dividends. b. assets in the event of liquidation. C. cumulative dividend features. d. voting. 9. Assume that Hope acquired 30% of the ordinary shares of Supreme. If Hope us es a. Debit Cash and credit Revenue from Equity Investments. b. Debit Cash Dividends and credit Revenue from Equity Investments. c. Debit Cash and credit Equity Investments. d. Debit Cash and credit Dividend Revenue. 10.The following data is available for HomeBox Corporation at December 31, 201 9: Ordinary shares, par 10 (authorized 40,000 shares) 380,000 Treasury shares (at cost 15 per share)900 Based on the data, how many ordinary shares are outstanding? a. 40,000 b. 30,000 c. 39,940 d. 29,940 Part 2: Calculations (28%) ◆Roxy Limited issued 100,000 20 par value, cumulative, 9% preference shares o n Q11: If the preference shares are cumulative, how much of the 550,000 would be p ◆Bella Corporation has the following equity balances at December 31, 2019. Share Capital Ordinary, $1 par $5,000 Share Premium Ordinary $24,500 Retained Earnings $62,500 Total Equity $92,000 Q12: Calculate book value per share ◆On May 1, Vivi Limited's equity is as follows. Share capital - ordinary, 5 par value 400,000 Share premium ordinary 25,000 Retained earnings 225,000 Total equity 650,000 On May 1, Vivi declares and distributes al 2%'share dividend when the market p ri Q13: Compute the balances of Retained earnings after the dividend shares have be ◆Gu Corporation has the following long-term investments:(1) Ordinary shares o f Q14: Determine the amount of non-current assets section in the statement of fi na Part. 3: NON-MULTIPLE CHOICE (42%) ◆Nana Ltd. purchased from its shareholders 5,000 shares of its own previously i Q15: Prepare journal entries for the final sales of treasury shares. (8%) ◆Rico Corporation has(120,000 ordinary shares with a 5 par value outstanding. I Q16: Prepare the necessary entries for the declaration of the share dividend. (6 ◆Nokia is a publicly held corporation whose ordinary shares are traded on the s Q17: Prepare the journal entries for the situations above. (6%) ◆On May 10, Chenyu Co. issues 2,000 6 par value ordinary shares for cash at 1 3 Q18: Journalize the issuance of the shares. (6%) ◆Bee Company Ltd. purchased 400,000, 7%, 30-year bonds of Ladybug on January 1, Q19: Prepare the journal entries to record the transactions for December 31, 2 02 ◆Aya Corporation holds shares as FVTOCI financial assets costing R$72,000. At 一 Q20: Prepare the adjusting entry to record the securities at fair value and tr an --

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