《会计专业英语》期末复习资料

《会计英语》复习资料

二、单项选择（红字为正确答案）：

Financial reports are used by

d. all of the above

1. For accounting purposes, the business entity should be considered separate from its owners if the entity is（）

d. all of the above

2. Which of the following best describes accounting?

b. is an information system that provides reports to stakeholders

3. Using accrual accounting, expenses are recorded and reported only

a. when they are incurred, whether or not cash is paid

4. The measurement bases exclude( )

c. Sale price

5. Debts owed by a business are referred to as（）

d. liabilities

6. Which of the following financial statements reports information as of a specific date?

c. balance sheet

7. Cash investments made by the owner to the business are reported on the statement of cash flows in the

a. financing activities section

8. The accounting equation may be expressed as

d. Assets - Liabilities = Owner's Equity

9. Which of the following groups of accounts have a normal credit balance?

a. revenues, liabilities, capital

10. Which of the following groups of accounts have a normal debit balance?

d. assets, expenses

11. Which of the following types of accounts have a normal credit balance?

c. revenues and liabilities

12. In the accounting cycle, the last step is（）

a. preparing a post-closing trial balance

13. Which of the following should not be considered cash by an accountant?

c. postage stamps

14. A bank reconciliation should be prepared periodically because （）

c. any differences between the depositor's records and the bank's records

should be determined, and any errors made by either party should be

discovered and corrected

15. The amount of the outstanding checks is included on the bank reconciliation as a(n) （）

c. deduction from the balance per bank statement

16. The asset created by a business when it makes a sale on account is termed

c. accounts receivable

17. What is the type of account and normal balance of Allowance for Doubtful Accounts?

a. Contra asset, credit

18. The term "inventory" indicates （）

d. both A and B

19. Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?

a. net income is understated

20.Merchandise inventory at the end of the year is overstated. Which of the following statements correctly states the effect of the error?

b. owner's equity is overstated

21.The inventory method that assigns the most recent costs to cost of good sold is

b. LIFO

22.Under which method of cost flows is the inventory assumed to be composed of the most recent costs?

b. first-in, first-out

23. When the perpetual inventory system is used, the inventory sold is debited to ( )

b. cost of merchandise sold

24．All of the following below are needed for the calculation of depreciation except

d. book value

25. A characteristic of a fixed asset is that it is

b. used in the operations of a business

26. Accumulated Depreciation ( )

c. is a contra asset account

27. The two methods of accounting for investments in stock are the cost method and the （）

b. equity method

28. A capital expenditure results in a debit to （）

d. an asset account

29. Current liabilities are（）

d. due and payable within one year

30. The debt created by a business when it makes a purchase on account is referred to as an

b. account payable

31. Notes may be issued （）

32.The cost of a product warranty should be included as an expense in the

c. period of the sale of the product

33. If the market rate of interest is 8%, the price of 6% bonds paying interest semiannually with

a face value of $100,000 will be

c. Less than $100,000

34. The interest rate specified in the bond indenture is called the （）

b. contract rate

35. When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are

d. callable bonds

36. When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at

d. a discount

37. One potential advantage of financing corporations through the use of bonds rather than common stock is

c. the interest expense is deductible for tax purposes by the corporation

38. Characteristics of a corporation include （）

d. shareholders who have limited liability

39. Stockholders' equity （）

c. includes retained earnings and paid-in capital

40. The excess of issue price over par of common stock is termed a(n) （）

d. premium

41. Cash dividends are usually not paid on which of the following?

c. treasury stock

42. Which of the following accounts below is reported in the paid-in capital/stockholders' equity section of the corporate balance sheet?

d. Preferred Stock

43. If preferred stock has dividends in arrears, the preferred stock must be

d. convertible

44. The primary purpose of a stock split is to

b. reduce the market price of the stock per share

45. Which statement below is not a reason for a corporation to buy back its own stock.

d. to increase the shares outstanding

46. The liability for a dividend is recorded on which of the following dates?

d. the date of declaration

47. In credit terms of 2/10, n/30, the "2" represents the

48. Revenue should be recognized when（）

b. the service is performed

49. The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as （）

b. solvency and profitability

50. Which of the following is not included in the computation of the quick ratio?

a. inventory

四、问答题：

3．Differentiate between financial accounting and managerial accounting.

财务会计与管理会计的区别。

Financial accounting is primarily concerned with the recording and reporting of economic data and activities for a business.

Management accounting uses both financial accounting and estimated data to aid management in running day-to-day operations and in planning future operations..

4．The objective of financial reporting 财务报告的目标。

参考答案：

Overall objective（总体目标） of financial reporting is to provide financial information useful to external users in making economic decisions.

(a) provide information about the financial position, performance and changes in financial position of an entity that is useful to a wide range of users in making economic decisions；（向使用者提供有关企业财务状况、经营成果和财务状况变动情况的信息，以利于其作出经济决策。）

(b) show the results of the stewardship of management, or the accountability of management for the resources entrusted to it. （反映管理当局受托责任的履行结果，或管理当局受托管理资源的责任。）

5．What are the recognition and measurement principles?

财务报表要素的确认与计量原则。

参考答案：

(1) Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition criteria.

Recognition Criteria 确认标准：

a. The Probability of Future Economic Benefit 未来经济利益流入的可能性

Measurement Reliably计量的可靠性

(2) Measurement is the process of determining the monetary amounts at which the elements of financial statements are to be recognized and carried in the balance sheet or income statement. Measurement Bases 计量基础：

Historical cost. 历史成本

Current cost 现行成本

Realizable (settlement) value可实现（清算）价值

Present value 现值

8． Differentiate between the accrual basis and the cash basis.

参考答案：

Under the accrual basis for the accounting period concept, revenues are reported in the income statement in the period in which they are earned.

Under the cash basis for the accounting period concept, revenues and expenses are reported in the income statement in the period in which cash is received or paid.

9． What is the double-entry system? 简述复式记账法的含义

参考答案：

A system of recording transactions in a way that maintains the equality of the accounting equation. The fundamental rule of double-entry bookkeeping is that debits must equal credits.

For every transaction, there must be at least one debit and one credit.

Debits must always equal credits for each transaction.

Debits are always entered on the left side of an account and credits are always entered on the right side.

10．What are the major types of adjusting entries? 调整分录的种类

参考答案：

Adjusting entries can be classified as either ：Prepayments or Accruals

(1) Prepayments fall into two categories:

a. Prepaid expense

b. Deferred Revenue (Unearned Revenue)

(2) Accruals fall into two categories

a. Accrued expenses

b. Accrued revenues

★考核知识点:调整分录P72

附4.10 参考课件第4章

Companies are on a calendar or fiscal year and business transactions can cut across two years. Therefore, adjusting entries are needed to ensure that the revenue recognition and matching principles are followed.

Adjusting entries can be classified as either ：Prepayments or Accruals

(1) Prepayments fall into two categories:

a. Prepaid expenses: expenses have been paid in cash and are recorded as assets until they are used or consumed.

b. Deferred Revenue (Unearned Revenue)：Revenues received in cash and recorded as liabilities before they are earned.

(2) Accruals fall into two categories

a. Accrued expenses are expenses that have been incurred but not yet paid in cash and there is no original entry.

b. Accrued revenues are revenues that have been earned but not yet received in cash.

11. Describe the basic steps of the accounting cycle.简述会计循环的步骤。

参考答案：

The accounting cycle (or accounting process) includes standardized procedures that are performed in sequence during every period. (会计循环，或称为会计程序，是在每个会计期间按照一定顺序处理业务的一套规范化的程序）

(1) Transactions are analyzed and recorded in the journal.

(2). Transactions are posted to the ledger.

(3) A trial balance is prepared, adjustment data are assembled, and an optional work sheet is completed.

(4) Financial statements are prepared.

(5) Adjusting entries are journalized and posted.

(6) Closing entries are journalized and posted.

(7) A post-closing trial balance is prepared.

12． What are the advantages of the allowance method for uncollectible accounts?

应收账款坏账备抵法的优点。

★考核知识点:应收账款坏账处理P212-217

附4.12 参考课件第5章

Management makes an estimate each year of the portion of accounts receivable that may not be collectible.

Uncollectible Accounts Expense (Bad Debts ) is debited and Allowance for Doubtful Accounts is credited.

Actual accounts that prove to be uncollectible are debited to Allowance for Doubtful Accounts and credited to Accounts Receivable.

(1) This method is consistent with the matching principle.

(2) The accounts receivable state at net realizable value at end of the accounting period.

13． Describe the characteristics of the periodic inventory system and the perpetual inventory system. 存货的两种盘存制度的特点。

参考答案：

A company using a perpetual system maintains a continuous record of the physical quantities in its inventory.

A company using a periodic system does not maintains a continuous record of the physical quantities on hand.

In a periodic inventory system, when an item is sold, the only journal entry recorded is to reflect the sale of the merchandise Cost of goods sold is recorded only after the ending inventory has been counted and valued at the end of the period.

With a perpetual inventory system, continually updated records are maintained for inventory items. Such tracking is readily enabled through advances in technology. As a result, two journal entries are made when a sale occurs.

14．What are the financial statements effects of inventory methods?

存货计价方法对报表有何影响？（以先进先出法、后进先出法和平均成本法为例）

Income Statement Effects：In periods of increasing prices, FIFO reports the highest net income, LIFO the lowest net income, and average cost falls in the middle. In periods of decreasing prices, the converse is true: FIFO will report the lowest net income, LIFO the highest, with average cost in the middle.

Balance Sheet Effects ：In a period of inflation, the costs allocated to ending inventory using FIFO will approximate current costs. Thus, the market to book value of the inventory should approximate 1.0. Conversely, during a period of increasing prices, the costs allocated to the ending inventory using LIFO will be significantly understated. Thus, the market to book ratio will be

15． What are the classifications and objectives of investment in securities? 简述证券投资的类型和目的。

参考答案：

Classifications of Investments: Trading securities；Held-to-maturity debt securities；Available-for-sale securities

Objectives of Investment in Securities：

（1）Temporary investment of surplus cash

（2）Investment solely for a return

（3）Investment for influence

（4）Purchase for control

★考核知识点:存货计价方法P237-244

附4.15 参考课件第6章

Marketable securities–Stocks, bonds and other financial instruments that organizations hold in lieu of cash. These are also referred to in the financial statements as short-term investments Two Types of Marketable securities:

Debt securities - These are bonds issued by corporations or government that have maturity value, interest rate and maturity date.

Equity securities – These are any securities, such as common shares that represent ownership in a company.

Classifications of Investments in Equity and Debt Securities：

Trading securities: Investments at fair value through profit or loss ; held for trading, or designated to be ‘at fair value through profit or loss’

Held-to-maturity debt securities: financial assets with fixed or determinable payments; fixed maturity ; positive intent and ability to hold to maturity

Available-for-sale securities: remaining financial assets ;do not fall into any of the two categories above

Objectives of Investment in Securities

Temporary investment of surplus cash

Investment solely for a return

Investment for influence

Purchase for control

16. Describe the reasons for holding marketable securities.简述企业进行短期有价证券投资的原因

★考核知识点:短期投资P361

附4.16 参考课件第6章

There are many reasons why a company may want to buy debt or equity securities from another company. For example, Company A may purchase the debt of Company B because

? Company B’s debt is paying a good interest rate.

? The debt may have a maturity date that matches Company A’s need for cash.

? The debt may be selling for less than face value, and Company A thinks that it can sell the debt later at a gain.

Investments in debt and equity securities can be classified on the statement of financial position as either current or non-current assets.

One reason for holding short term investments relates to the control of cash. The amount of cash held by an entity should be carefully regulated so that there is neither too much nor too little available at any time. If there is too little cash on hand, the firm will not be able to meet daily or periodic cash requirements; if there is too much cash on hand, a portion of the entity’s assets are unproductive.

Therefore, management will try to keep just enough cash on hand at any one time to meet daily requirements, plus a cushion for emergencies.

Cash in excess of the daily minimum should be invested in income-producing opportunities, such as the debt and equity securities of other companies.

17. Describe the characteristics of property, plant and equipment. 简述固定资产的特点。Property, plant, and equipment is defined as tangible assets that are held for use in production or supply of goods and services, for rentals to others, or for administrative purposes; they are expected to be used during more than one period.

Includes:Land, Building structures (offices, factories, warehouses), and Equipment (machinery, furniture, tools).

The characteristics：

(1) “Used in operations” and not for resale.

(2) Long-term in nature and usually depreciated.

(3) Possess physical substance.

18. Describe the benefits of accelerated depreciation methods. 什么是加速折旧法？其优点有哪些？参考答案：

Accelerated methods of depreciation result in more depreciation in the early years of an asset's life and less depreciation in the later years of an asset's life than does the straight-line approach.

The benefits of accelerated depreciation methods are:

(1) Decreasing depreciation charges are matched against increasing repair and maintenance charges.

(2) Higher depreciation charges drive net income down in early years of an asset’s life. As a result, accelerated depreciation methods are favored for tax purposes.

19. Describe the characteristics of intangible assets.什么是无形资产？其特征有哪些？

参考答案：

An intangible assets is an identifiable non-monetary asset without physical substance. 无形资产是指没有实物形态的、可辨认的非货币性资产。

Examples of intangible assets include goodwill, patents, copyrights, franchises, trademarks and trade names ……例如：商誉、专利权、版权、特许权、商标、商号等

The characteristics：

a higher degree of uncertainty regarding the future benefits未来收益的高度不确定性

value subject to wider fluctuations价值波动性大

having value only to a particular company其价值只与某一特定企业相关

‘non-monetary’ feature 非货币性质

如下答案也可以：

Intangible assets are rights, privileges, and competitive advantages that result from ownership of long-lived assets that do not possess physical substance.

Examples of intangible assets include goodwill, patents, copyrights, franchises, trademarks and trade names ……

The Main Characteristics:

Identifiable.可辨认性

Lack physical existence.缺乏实物形态

Not monetary assets.非货币性资产

Normally classified as non-current asset.

20. Describe the reasons for issuance of long-term liabilities.

举借长期债务的原因（与发行股票相比）。

参考答案：

Reasons for Issuance of Long-Term Liabilities：

(1) Debt financing may be the only available source of funds.

(2) Debt financing may have a lower cost.

(3) Debt financing offers an income tax advantage.

(4) The voting privilege is not shared.

(5) Debt financing offers the opportunity for leverage.

22．Describe the rights of common shareholders.（简述普通股股东的权利）

The two primary classes of paid-in capital are common stock （ordinary shares)and preferred stock. The primary attractiveness of preferred stocks is that they are preferred over common as to dividends.

Rights and Privilege of Shareholders：

Common Shareholders

right to vote on key corporate matters

preemptive right to purchase enough shares to retain their proportional ownership interest right to share proportionately in any dividends

have residual interest in assets in liquidation

Preferred Shareholders

stipulated dividend rate; stipulated liquidation value

participation in earnings; cumulative feature

23．Describe the three conditions that corporations declare and pay cash dividends on shares outstanding. 现金股利的发放条件。

参考答案：

Corporations generally declare and pay cash dividends on shares outstanding when three conditions exist:

1. Sufficient retained earnings

2. Sufficient cash

3. Formal action by the board of directors

24． Describe the reasons exist for a company to issue a stock dividend.

公司发放股票股利的原因。

参考答案：

Numerous reasons exist for a company to issue a stock dividend:

to show that the firm plans to permanently retain a portion of earnings in the business

to increase the number of shares outstanding, which reduces the market price per share and which, in turn, tends to increase trading of shares in the market. (a large stock dividends)

to continue dividend distributions without disbursing assets (usually cash) that may be needed for operations

stock dividends do not subject the shareholders to income tax

shareholders may actually prefer to receive stock dividends because they can sell these additional shares only if they choose to do so

25．Differentiate between the stock dividends and stock splits.

股票股利与股票分割的区别。

参考答案：

Stock Dividends：

Par value of a share does not change

Total number of shares increases

Total stockholders’ equity does not change

The composition of equity changes (less of retained earnings; more of stock)

Stock dividends require journal entries

Stock Splits：

Par value of a share decreases

Total number of shares increases

Total stockholders’ equity does not change

The composition of equity does not change (same amounts of stock and RE)

Stock splits do not require journal entries

26． Describe the reasons that a company may retire shares.

简述企业取得库藏股的原因。

Treasury Stock : A firm may also buy its own shares and hold them for eventual resale. Such shares may not vote at shareholder meetings or receive dividends

Why Does A Corporation Reacquire Its Own Stock?

Reissue shares to officers and employees under bonus and stock compensation plans.因奖金和股票期权计划，再发行股票给高管喝雇员

Increase trading of company's stock in securities market in hopes of enhancing market value.增加本公司股票在证券市场的交易量，以希望提高市场价值

Have additional shares available for use in acquisition of other companies.为取得其他公司准备股票

Reduce number of shares outstanding, thereby increasing earnings per share.减少发行在外股数，以提高每股收益

Prevent a hostile takeover.防止恶意并购

28． Describe the matching methods between the expenses and revenue.

费用与收入配比的三种方法。

参考答案：

The matching principle is broken down into three pervasive measurement principles:费用的确认方法（即与收入配比的方法）

(1) associating cause and effect（因果关系）: costs are relatively easy to identify with the related

(2) systematic and rational allocation（系统合理的分配）: costs are more closely associated with specific accounting periods, such as costs of buildings and equipment

(3) immediate recognition（立即确认）: All other costs are generally expensed in the period in which they are incurred, such as office salaries, utilities, advertising expenses, etc.

29. Describe the purposes of financial statement analysis. 简述财务报表分析的目的。

参考答案：

Financial statement analysis has two purposes:

(1) to use the past performance of an entity to predict its future profitability and cash flows.

(2) to evaluate the performance of an entity with an eye toward identifying problem areas.

30. What is the purpose of a statement of cash flows? How does it differ from a balance sheet and an income statement?

说明现金流量表的作用，这与收益表和资产负债表的作用有何不同

参考答案：

Usefulness of the Income Statement：

Evaluate past performance.评价过去业绩

Predicting future performance.预测未来业绩

Help assess the risk or uncertainty of achieving future cash flows.有助于评价达到未来现金流量的风险与不确定性

Usefulness of the balance sheet：

Evaluating the capital structure.

Assess risk and future cash flows.

Analyze the company’s: Liquidity, solvency, and sinancial flexibility.

Purpose of the Statement of Cash Flows：

To provide relevant information about the cash receipts and cash payments of an enterprise during a period.

The statement provides answers to the following questions:

Where did the cash come from?

What was the cash used for?

What was the change in the cash balance?

Importance of the statement of cash flow：

It is useful to managers in evaluating past operations and in planning future investing and financing activities.

It is useful to investors, creditors, and others in assessing a firm’s profit potential.

It is a basis for assessing the firm’s ability to pay its maturing debt.

31. What are the horizontal analysis, vertical Analysis and ratio analysis?

什么是横向分析、纵向分析、比率分析？

(1) Horizontal analysis (or trend analysis): Uses data from prior years as a yardstick. The oldest year is used as a base, line by line, and subsequent years are expressed as a percentage of the base.

Two steps:

select a base year and assign each item on the base year statement a weight of 100%;

express each item from the statements for the other years as a percentage of its base year amount (2) Vertical Analysis: A percentage analysis can be used to show the relationship of each component

The total, or 100% item, on the balance sheet is “total assets.”

Net sales is 100.0% on the income statement.

Vertical analysis with both dollar and percentage amounts is also useful in comparing one company with another or with industry averages. Such comparisons are easier to make with the use of common-size statements in which all items are expressed in percentages.

(3) Ratio analysis:A mathematical relationship between two amounts from the financial statements. The amounts might consist of a single account or a number of different accounts, from any of the financial statements — the balance sheet, the income statement, or the statement of cash flow. Solvency is the ability of a business to meet its financial obligations (debts) as they are due. Solvency analysis focuses on the ability of a business to pay or otherwise satisfy its current and noncurrent liabilities. This ability is normally assessed by examining balance sheet relationships.

Profitability is the ability of an entity to earn profits. This ability to earn profits depends on the effectiveness and efficiency of operations as well as resources available. Profitability analysis focuses primarily on the relationship between operating results reported in the income statement and resources reported in the balance sheet.

五、业务题

1. Record the following selected transactions for March in a two-column journal, identifying each entry by letter:

(a) Received $10,000 from Shirley Knowles, owner.

(b) Purchased equipment for $35,000, paying $10,000 in cash and giving a note

payable for the remainder.

(c) Paid $1,000 for rent for March.

(d) Purchased $8,500 of supplies on account.

(e) Recorded $2,500 of fees earned on account.

(f) Received $11,000 in cash for fees earned.

(g) Paid $200 to creditors on account.

(h) Paid wages of $1,250.

(i) Received $1,150 from customers on account.

(j) Recorded owner's withdrawal of $1,850.

ANS:

(a) Cash 10,000

Shirley Knowles, Capital 10,000

(b) Equipment 35,000

Cash 10,000

Notes Payable 25,000

(c) Rent Expense 1,000

Cash 1,000

(d) Supplies 8,500

Accounts Payable 8,500

(e) Accounts Receivable 2,500

Fees Earned 2,500

(f) Cash 11,000

Fees Earned 11,000

(g) Accounts Payable 200

Cash 200

(h) Wages Expense 1,250

Cash 1,250

(i) Cash 1,150

Accounts Receivable 1,150

(j) Shirley Knowles, Drawing 1,850

Cash 1,850

2． Journalize the six entries that adjust the accounts at December 31. One of the accounts was affected by two different adjusting entries.

Unadjusted Trial Balance Adjusted

Trial Balance

Cash 3,000 3,000

Accounts Receivable 30,000 30,500

Supplies 1,700 100

Prepaid Insurance 2,000 400

Equipment 9,000 9,000

Accumulated Depreciation 1,500 Wages Payable 4,000 Unearned Fees 6,000 1,500 Ann Cole, Capital 20,000 20,000 Fees Earned 62,000 67,000 Wages Expense 42,300 46,300

Supplies Expense 1,600

Insurance Expense 1,600

Depreciation Expense 1,500

Total 88,000 88,000 94,000 94,000

====== ====== ====== ====== ANS:

Accounts Receivable 500

Fees Earned 500 Supplies Expense 1,600

Insurance Expense 1,600

Prepaid Insurance 1,600

Depreciation Expense 1,500

Accumulated Depreciation 1,500

Unearned Fees 4,500

Fees Earned 4,500

Wages Expense 4,000

Wages Payable 4,000

3. For each of the following, journalize the necessary adjusting entry:

(a) A business pays weekly salaries of $15,000 on Friday for a five-day week

ending on that day. Journalize the necessary adjusting entry at the end of the fiscal period, assuming that the fiscal period ends (1) on Wednesday,

(2) on Thursday.

(b) The balance in the prepaid insurance account before adjustment at the end

of the year is $14,000. Journalize the adjusting entry required under each of the following alternatives: (1) the amount of insurance expired during the year is $4,500, (2) the amount of unexpired insurance applicable to

a future period is $1,500.

(c) On July 1 of the current year, a business pays $36,000 to the city for

license taxes for the coming fiscal year. The same business is also required to pay an annual property tax at the end of the year. The estimated amount of the current year's property tax allocable to July is $3,200. (1) Journalize the two adjusting entries required to bring the accounts affected by the taxes up to date as of July 31. (2) What is the amount of tax expense for July?

(d) The estimated depreciation on equipment for the year is $24,000. ANS:

(a) (1) Salary Expense 9,000

Salaries Payable 9,000

(2) Salary Expense 12,000

Salaries Payable 12,000

(b) (1) Insurance Expense 4,500

Prepaid Insurance 4,500

(2) Insurance Expense 12,500

Prepaid Insurance 12,500

(c) (1) Taxes Expense 3,000

Prepaid License Taxes 3,000

Taxes Expense 3,200

Property Taxes Payable 3,200

(2) $6,200 ($3,000 + $3,200)

(d) Depreciation Expense 24,000

Accumulated Depreciation - Equipment 24,000

4.On the basis of the following data taken from the Adjusted Trial Balance columns of the work sheet for the year ended October 31 for Shore Co., journalize the four closing entries.

Cash $ 21,500

Accounts Receivable 45,200

Supplies 5,000

Equipment 169,900

Accumulated Depreciation $ 69,000

Accounts Payable 42,500

Stan Shore, Capital 152,600

Stan Shore, Drawing 30,000

Fees Earned 404,500

Salary Expense 300,500

Rent Expense 60,000

Depreciation Expense 25,000

Supplies Expense 9,500

Miscellaneous Expense 2,000

$668,600 $668,600

======== ========

ANS:

Oct. 31 Fees Earned 404,500

Income Summary 404,500

31 Income Summary 397,000

Salary Expense 300,500

Rent Expense 60,000

Depreciation Expense 25,000

Supplies Expense 9,500

Miscellaneous Expense 2,000

31 Income Summary 7,500

Stan Shore, Capital 7,500

31 Stan Shore, Capital 30,000

Stan Shore, Drawing 30,000

5. The bank statement for Allen Co. indicates a balance of $8,000.00 on June 30, 2005. After the journals for June had been posted, the cash account had a balance of $3,675.00. Prepare a bank reconciliation on the basis of the following reconciling items:

(a) Cash sales of $342 had been erroneously recorded in the cash receipts

journal as $324.

(b) Deposits in transit not recorded by bank, $500.00.

(c) Bank debit memorandum for service charges, $25.00.

(d) Bank credit memorandum for note collected by bank, $2850, including $50

interest.

(e) Bank debit memorandum for $218.00 NSF (not sufficient funds) check from

Alice Bell, a customer.

(f) Checks outstanding, $2,200.00.

ANS:

Allen Co.

Bank Reconciliation

June 30, 2005

Cash balance according to bank statement $8,000.00

Add deposits in transit not recorded by bank 500.00

$8,500.00

Deduct outstanding checks 2,200.00

Adjusted balance $6,300.00

=========

Cash balance according to depositor's records $3,675.00

Add: Note collected by bank, including

$50 interest $2,850.00

Error in recording cash sales of

$342 as $324 18.00 2,868.00

$6,543.00

Deduct: NSF check from Alice Bell $ 218.00

Bank service charges 25.00 243.00

Adjusted balance $6,300.00

=========

6. Using the following information, prepare a bank reconciliation for Cole Co. for May 31 of the current year:

(a) The bank statement balance is $3,012.

(b) The cash account balance is $3,165.

(c) Outstanding checks amounted to $590.

(e) The bank service charge is $30.

(f) A check for $76 for supplies was recorded as $67 in the ledger.

ANS:

Cole Co.

Bank Reconciliation

May 31, 2005

Cash balance according to bank statement $3,012

Add deposits in transit not recorded by bank 704

$3,716 Deduct outstanding checks 590 Adjusted balance $3,126

======

Cash balance according to depositor's records $3,165 Deduct: Bank service charge $ 30

Error in recording 9 39 Adjusted balance $3,126

7. For a business that makes advance provision for uncollectible receivables

(a) Journalize the entries to record the following:

(1) Record the adjusting entry at December 31, the end of the fiscal year, to

provide for doubtful accounts. The accounts receivable account has a

balance of $800,000, and the contra asset account before adjustment has

a debit balance of $600. Analysis of the receivables indicates doubtful

accounts of $20,000.

(2) In March of the following fiscal year, the $550 owed by Flake Co. on account

is written off as uncollectible.

(3) Eight months later, $200 of the Flake Co. account is reinstated and payment

of that amount is received.

(4) In October, $400 is received on the $600 owed by Doe Co. and the remainder

is written off as uncollectible.

(b) Based on the data in (a) (1) above, what is the net realizable value of the

accounts receivable as reported on the balance sheet as of December 31?

(c) Assuming that the business had been following the direct write-off procedure

in accounting for uncollectible receivables, journalize the entries to record the following:

(1) Recorded the write-off of account of Flake Co. [(a) (2) above].

(2) Reinstated account of Flake Co. for $200 and recorded payment of that amount

received [(a) (3) above].

the remainder owed as uncollectible.

ANS:

(a)

(1) Uncollectible Accounts Expense 20,600

Allowance for Doubtful Accounts 20,600

(2) Allowance for Doubtful Accounts 550

Accounts Receivable-Flake Co 550

(3) Accounts Receivable-Flake Co 200

Allowance for Doubtful Accounts 200

Cash 200

Accounts Receivable-Flake Co 200

(4) Cash 400

Allowance for Doubtful Accounts 200

Accounts Receivable-Doe Co 600

(b)

$780,000 ($800,000 - $20,000)

(c)

(1) Uncollectible Accounts Expense 550

Accounts Receivable-Flake Co 550

(2) Accounts Receivable-Flake Co 200

Uncollectible Accounts Expense 200

Cash 200

Accounts Receivable-Flake Co 200

(3) Cash 400

Uncollectible Accounts Expense 200

Accounts Receivable-Doe Co 600

8. The beginning inventory and purchases of an item for the period were as follows:

Beginning inventory 6 units at $73 each

First purchase 10 units at $72 each Second purchase 18 units at $74 each

Third purchase 10 units at $75 each

The company uses the periodic system, and there were 15 units in the inventory at the end of the period. Determine the cost of the 15 units in the inventory by each of the following methods, presenting details of your computations: (a) first-in, first-out; (b) last-in, first-out; (c) average cost.

ANS:

(a)

10 units @ $75 $ 750

5 units @ $74 370

Total $1,120

======

(b)

6 units @ $73 $ 438

9 units @ $72 648

Total $1,086

======

(c)

Average unit cost = $73.64

$3,240/44

15 units @ $73.64 = $1,104.60

=========

9. The following data regarding purchases and sales of a commodity were taken from the related perpetual inventory account:

May 1 Balance 25 units at $40

6 Sale 20 units

8 Purchase 20 units at $41

16 Sale 10 units

20 Purchase 20 units at $42

23 Sale 25 units

30 Purchase 15 units at $43

(a) Determine the cost of the inventory balance at May 31, using (1) the

first-in, first-out method and (2) the last-in, first-out method.

Identify the quantity, unit price, and total cost of each lot in the

inventory.

(b) Present the journal entry to record a shortage (shrinkage) of $53

discovered by the physical count on May 31.

ANS:

(a)

(1) May 20 10 units at $42 $ 420

30 15 units at $43 645

======

(2) May 1 5 units at $40 $ 200

8 5 units at $41 205

30 15 units at $43 645

Total $1,050

======

(b)

Inventory Shrinkage (or Cost of Merchandise Sold) 53

Merchandise Inventory 53

10.Present entries to record the following selected transactions of Belton Co.

(a) Purchased 500 shares of the 100,000 shares outstanding $10 par common shares

of Denver Corporation for $5,100, as investment in available-for-sale

securities.

(b) Purchased 2,000 shares of the 10,000 shares no par common shares of Reilly

Co. for $45,600. The investment was accounted for by the equity method.

(c) Received a cash dividend of $1 per share on the Denver Corporation stock

acquired in (a).

(d) Received a cash dividend of $2 per share on the Reilly Co. stock acquired in

(b).

(e) Sold 100 shares of the Denver Corporation shares acquired in (a) for $2,100.

(f) Recorded the appropriate share of Reilly's Co. net income of $50,000. The

stock was acquired in (b).

ANS:

(a)

Available-for-sale securities 5,100

Cash 5,100

(b)

Investment in Reilly Co. Stock 45,600

Cash 45,600

(c)

Cash 500

Dividend Revenue 500

(d)

Cash 4,000

Investment in Reilly Co. Stock 4,000

(e)

Cash 2,100

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