課程名稱︰ 會計學甲一上
課程性質︰ 國企系必修
課程教師︰ 金成隆
開課學院： 管理學院
開課系所︰ 國企系
考試日期（年月日）︰
考試時限（分鐘）：
試題 :
一、 These financial statement items are for Van Dijk Comany NV at year
end, July 31, 2017.
Salaries and wages payable $2,080
Salaries and wages expense 50,700
Utilities expense 22,600
Equipment 30,000
Accounts Payable 4,100
Service Revenue 62,000
Rent Revenue 8,500
Share capital-ordinary 25,000
Notes Payable (long-term) 1,800
Cash 14,200
Accounts Receivable 9,180
Accumulated depreciation-equip 6,000
Dividends 3,000
Depreciation expense 2,500
Retained Earnings(beginning of the year) 22,700
Instructions:
Prepare a classified statement of financial position at July 31.
二、 On December 31, the adjusted trial balance of Feng Employment
Agency, Ltd. shows the following selected data.
Accounts Receivable $24,500
Interest Expense 8,300
Service Revenue 93,800
Interest Payable 1,300
Instrctions:
(a) Prepare the reversing entries on Jaunary 1.
(b) Prepare the entries to record
(1) the collection of the accured revenue on January 10 and
(2) the payment of all interest due ($3,000) on January 15.
三、 On September 1, Roshek Office Supply had an inventory of 30
calculators at a cost of €22 each. The company uses a perpetual
inventory system. During September, the following transactions
occured.
Sept. 6 Purchased 90 calculators at €20 each from Harlow Co.,
terms 2/10, n/30.
9 Paid freight of €180 on calculators purchased from
Harlow Co.
10 Returned 3 calculators to Harlow Co. for €66 credit
(including freight) because they did not meet
satisfications.
12 Sold 26 calculators costing €22 (including freight) for
€33 each to Village Book Store, terms n/30.
14 Granted credit of €33 to Village Book Store for the return
of one calculator that was not ordered.
20 Sold 40 calculators costing €22 for €32 each to Holiday
Card Shop, terms n/30
Instructions:
Journalize the September transactions.