104年 - 104 淡江大學轉學考會計學#53511

科目：轉學考-會計學 | 年份：104年 | 選擇題數：6 | 申論題數：12

試卷資訊

所屬科目：轉學考-會計學

選擇題 (6)

1. The time period assumption states that (A) a transaction can only affect one period of tim(E) (B) estimates should not be made if a transaction affects more than one time perioD (C) adjustments to the enterprise's accounts can only be made in the time period when the business terminates its operations. (D) the economic life of a business can be divided into artificial time periods.

2. Which of the following is in accordance with IFRS? (A) Accrual basis accounting (B) Cash basis accounting (C) Both accrual basis and cash basis accounting (D) Neither accrual basis nor cash basis accounting

3. Blosser Company's goods in transit at December 31 include:

Which items should be included in Blosser's inventory at December 31? (A) (2) and (3) (B) (1) and (4) (C) (1) and (3) (D) (2) and (4)

4. Beginning inventory plus the cost of goods purchased equals (A) cost of goods solD (B) cost of goods available for salE (C) net purchases. (D) total goods purchaseD

複選題
5. If a department store fails to make the entry to accrue the finance charges due from customers, (A) accounts receivable will be overstateD(B) interest revenue will be understateD (C) interest expense will be overstateD(D) interest expense will be understateD

6. Under the allowance method, writing off an uncollectible account (A) affects only statement of financial position accounts. (B) affects both statement of financial position and income statement accounts. (C) affects only income statement accounts. (D) is not acceptable practicE

申論題 (12)

【已刪除】 (a) Record the following events in 2014. (10%)

(b) Prepare the adjusting journal entry to record the bad debt provision for the year ended December 31，2014. (5%)

(c) What is the balance of Allowance for Doubtful Accounts at December 31, 2014? (5%)

1. Show computations to value the ending inventory using the FIFO cost assumption if 550 units remain on hand at October 31. (5%)

2. Show computations to value the ending inventory using the weighted-average cost method if 550 units remain on hand at October 31. (5%)

3. Show computations to value the ending inventory using the LIFO cost assumption if 550 units remain on hand at October 31. (5%)

1. Compute the amount of depreciation expense for the year ended December 31, 2013, using the straight-line method of depreciation. (5%)

2. If 16,000 units of product are produced in 2013 and 24,000 units are produced in 2014, what is the book value of the equipment at December 31, 2014? The company uses the units-of-activity depreciation metho(D) (5%)

3. If the company uses the double-declining-balance method of depreciation, what is the balance of the Accumulated Depreciation一Equipment account at December 31, 2015? (5%)

(a) Howell Corporation purchased $700,000 of its bonds on June 30, 2014, at 102 and immediately retired them. The carrying value of the bonds on the retirement date was $679,000. The bonds pay semiannual interest and the interest payment due on June 30, 2014, has been made and recorde(D) (5%)

(b) Justice, In(C) purchased $400,000 of its bonds at 97 on June 30, 2014, and immediately retired them. The carrying value of the bonds on the retirement date was $393,000. The bonds pay semiannual interest and the interest payment due on June 30, 2014, has been made and recorde(D) (5%)

Instructions For each of the independent situations, prepare the journal entry to record the retirement of the bonds. 六、On January 1, 2014, Dolan Corporation had 60,000 ordinary shares with a $1 par value issued and outstanding. During the year, the following transactions occurred: Mar. 1 Issued 20,000 ordinary shares for $400,000. June 1 Declared a cash dividend of $2 per share to shareholders of record on June 15. June 30 Paid the $2 cash dividen(D) De(C) 1 Purchased 4,000 ordinary shares for the treasury for $22 per shar(E) De(C) 15 Declared a cash dividend on outstanding shares of $2.25 per share to shareholders of record on December 31. Instructions Prepare journal entries to record the above transactions.(10%)