109年 - 109 東吳大學_轉學生招生考試_會計學系二年級︰會計學#102185

科目：研究所、轉學考(插大)◆會計學 | 年份：109年 | 選擇題數：0 | 申論題數：23

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所屬科目：研究所、轉學考(插大)◆會計學

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申論題 (23)

1. What is the market interest rate for this bond issue?

2. What was the selling price of the bonds as a percentage of the face value?

3. Prepare the journal entry to record the sale of the bond issue on June 30, 2020.

4. Prepare the journal entry to record the payment of interest and amortization on December 31, 2020.

5. Prepare the journal entry to record the payment of interest and amortization on June 30, 2021.

1. What were the total overhead costs incurred?

2. What was the amount of direct materials used in production?

3. What was the cost of goods manufactured?

4. What was the cost of goods sold?

5. What was the amount of net income?

III.. The following information is available for the Edwards Company for its March 31 bank reconciliation:
From the March 31 bank statement:

NSF: A check from a customer, Cook Co. in payment of their account.
IN: Interest earned on the account.

From the Edwards Company's accounting records:

1. Based on the above information, prepare the bank reconciliation for the Edwards Company.

2. Prepare the necessary general journal entries to adjust cash to the reconciled balance.

1. The partners Allan, Bell, and Craft share profits and losses in the ratio of 5:3:2.

2. The noncash assets are sold for $112,500.

3. The liabilities are paid in full.

4. The remaining assets are distributed to the partners. Assume that if any partner has a capital deficiency, he will not be able to pay the amount owed to the partnership.

Prepare the entries to record the liquidation of the ABC partnership.

a. All sales during the year were on account.

b. There was no change in the number of shares of common stock outstanding during the year.

c. The interest expense on the income statement relates to the bonds payable； the amount of bonds outstanding did not change during the year.

d. Selected balances at the beginning of the current year were:

e. Selected financial ratios computed from the statements above for the current year are:

Required: Compute the missing amounts on the company's financial statements.