Đề thi nguyên lý kế toán cuối kỳ

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ĐỀ THI KẾT THÚC HỌC PHẦN
BẬC ĐẠI HỌC / CAO ĐẲNG – HỆ CHÍNH QUY

ĐỀ CHÍNH THỨC 8

Học kỳ II - Năm học 2020 - 2021

(Đề có 03 trang)

Khóa 2019
Mơn: Ngun lý kế tốn
Thời gian làm bài: 90 phút, khơng kể thời gian phát đề
(SV KHÔNG được sử dụng tài liệu)

Important note:
Students will lose marks if making errors on account titles or accounting forms.
EXERCISE 1: (5 marks)
On August 1, 2020, Bernice established A+ Investments, which completed the following transactions
during the month, using the following accounts: Cash, Supplies, Accounts Payable, Common Stock,
Dividends, Sales Commissions, Rent Expense, Office Salaries Expense, Automobile Expense,
Supplies Expense, Miscellaneous Expense.
A. Bernice transferred cash from a personal bank account to an account to be used for the business in
exchange for common stock, $17,500.
B. Purchased supplies on account, $2,300.
C. Earned sales commissions, receiving cash, $13,300.
D. Paid rent on office and equipment for the month, $3,000.
E. Paid creditor on account, $1,150.
F. Paid dividends, $1,800.
G. Paid automobile expenses (including rental charge) for month, $1,500,

H. Paid miscellaneous expenses, $400.
I. Paid office salaries, $2,800.
J. Determined that the cost of supplies used was $1,050.
Instructions:
1) Prepare T accounts (2 marks).
2) Prepare a ledger (2 marks).
3) Prepare an unadjusted trial balance as of August 31, 2020 (1 mark).


EXERCISE 2: (5 marks)
Selected account balances before adjustment for Infinite Wealth on July 31, the end of the current year,
are as follows:
Infinite Wealth
Unadjusted Trial Balance
July 31, 2020
Cash
Accounts Receivable

$10,200
34,750

Prepaid Insurance

6,000

Supplies

1,725

Land

Building

50,000
155,750

Accumulated Depreciation – Building
Equipment

62,850
45,000

Accumulated Depreciation – Equipment

17,650

Accounts Payable

3,750

Unearned Rent

3,600

Common Stock

60,000

Retained Earnings

93,550

Dividends

8,000

Fees Earned

158,600

Salaries and Wages Expense

56,850

Utilities Expense

14,100

Advertising Expense

7,500

Repairs Expense

6,100

Miscellaneous Expense

4,025
$400,000

$400,000


The data needed to determine year-end adjustments are as follows:
• Depreciation of building for the year, $6,400.
• Depreciation of equipment for the year, $2,800.
• Accrued salaries and wages on July 31, $900.
• Fees earned but unbilled on July 31, $10,200.
• Supplies on hand on July 31, $615.
Instructions:
1. Journalize the transactions for July (adjusting) (2 marks).
2. Post to the ledger (adjusting) (2 marks).
3. Prepare an adjusted trial balance as of July 31, 2020 (1 mark).
THE END