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申論題資訊

試卷:109年 - 109 東吳大學_轉學生招生考試_商學(進修學士班)二年級︰會計學#105831
科目:研究所、轉學考(插大)◆會計學
年份:109年
排序:0

題組內容

三、The trial balance columns of the worksheet for Wang Roofing at March 31, 2020, are as follows (amounts in thousands).
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Other data:
 1. A physical count reveals only ¥480 of Roofing supplies on hand.
 2. Depreciation for March is ¥250.
3. Unearned Service Revenue amounted to ¥260 at March 31.
 4. Interest of ¥500 is accrued on the notes payable.
 5. Insurance expires at the rate of ¥300 per month.
 Instructions:

申論題內容

a. Prepare the adjusting entries at March 31, assuming that adjusting entries are made monthly. Additional accounts are Depreciation Expense, Insurance Expense, Interest Payable, and Supplies Expense. (10%)