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97年 - 97 淡江大學 轉學考 會計學(二)#55793

科目：轉學考-會計學 | 年份：97年 | 選擇題數：0 | 申論題數：14

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所屬科目：轉學考-會計學

選擇題 (0)

申論題 (14)

(a) Prepare the journal entries for land and Building from January 1, 2007 lo December 31, 2008 (Including depreciation).
(b) Prepare the journal entries on December 31, 2010, assuming depreciation method change lo straiglit line method from January 1,2010.
(a) Prepare journal entries to record issuance of llie slock oplions, termination of Ihe slock options, exercise of the stock oplions, and charges lo compensation expense, for the years ended December 31, 2008,2009, and 2010.
(b) Prepare journal erUry for stock oplion expired on January 1, 2013.
(a) May 1, 2007 -- Inception of fuUires contract, no premium paid.
(b) June 30，2007 — Mart prepares financial statements.
(c:) September 30, 2007 —Plart prepares financial statements.
(d) October 5，2007 — Hart purchases 200 ounces of titanium at $550 per ounce and settles the futures contract.
(e) December 15，2007 —Hart sells clubs containing timniiim purchased in October 2006 for $250,000. The cost of the finished goods inventory is $140,000,
(a) Compute the effect of ill is error on net income for 2007 and the effect on net income for 2008.
(b) Assume the above error was found before closing the account by 2008, prepare the correcting entries, (ignore the tax effect)
(a) What amount of unadjusted cash balance on July 31 ?
(b) Compute the correct amount of cash balance on July 31. ( Show the computation )
(c) Prepare the general journal entry or entries to correct the Cash accounl.