大学一年级下学期会计学原理-112学期《会计学原理》定稿（答案）

江西财经大学

11－12学年第二学期期末考试试卷

试卷代码： 12406A 授课课时：96

课程名称：会计学原理 适用对象：09级国际会计

试卷命题人 谢波 试卷审核人 蒋经法

Part I Multiple Choice (Only one best answer)(18 marks)

1-5：BABBE

6-10：BABCD

11-15：DCEAE

16-18：ABA

Part II True or False (10 marks)

1-5：FTFFT

6-10：TFFFF

Part III putation and Journalizing (56 marks)

Question one (16 marks, 2 marks each entry)

a.Dr: accounts receivable 200,000

Cr: Sales 200,000

Dr: COGS 150,000

Cr: merchandise inventory 150,000

b.Dr: Sales return and allowance 20,000

Cr: accounts receivable 20,000

c. Dr: Cash 150,000

Cr: Accounts Receivable 150,000

d.Dr: Allowance for doubtful account 10,000

Cr: Accounts Receivable 10,000

e. Dr: Accounts receivable 2,000

Cr: Allowance for doubtful account 2,000

Dr: Cash 2,000

Cr: Accounts receivable 2,000

Adjusting AFDA:

Dr: bad debt expense 8,600

Cr: Allowance for Doubtful account 8,600

Question Two (14 marks)

1.Dr: Equipment 45,000

Cr: Cash 45,000 ………………….(2 marks)

2. Dr: Repairs Expense 800

Cr: Cash 800 ………………….(2 marks)

3. Dr: equipment 15,000

Cr: Cash 15,000 ………………….(2 marks)

4.Dr: Depreciation Expense 11,000

Cr: Accumulated depreciation 11,000 ………………….(2 marks)

5. Dr: Cash 21,000

Accumulated Depreciation 27,000

Loss on disposal of equipment 12,000

Cr: Equipment 60,000 ………………….(2 marks)

5.depreciation for 20x4 =45,000 × 20% ×2= 18,000 (2 marks)

Depreciation for 20x5 =(45,000-18,000) ×20% ×2=10,800 (2 marks)

Question three (9 marks)

1. fill out the amortization table (3 marks)

2.Dr: cash 7,360,000

Discount on Bonds payable 640,000

Cr: bonds payable 8,000,000 (2 marks)

3.Dr: Interest expense 304,000

Cr: cash 240,000

Discount on bonds payable 64,000 (2 marks)

4.Dr: Bonds payable 8,000,000

Cr: discount on bonds payable 320,000

Cash 7,400,000

Gain on retirement of bonds 280,000 (2 marks)

Question Four (8 marks)

May 4

Dr: short-term investments---trading 72,750

Cr: Cash 72,750 (2 marks)

July 1

Dr: Cash 1,500

Cr: Dividend Revenue 1,500 (2 marks)

Sept. 15

Dr: Cash 37,050

Cr: Short-term investments—trading 36,375

Gain on sale of short term investments 675 (2 marks)

Dec. 31

Dr: Market adjustment – trading 825

Cr: unrealized gain – ine 825 (2 marks)

Question Five (9 marks)

Feb. 15

Dr: Cash 700,000

Cr: mon stock 500,000

Paid-in capital in excess of par value 200,000 (2 marks)

May 1

Dr: Retained earnings 150,000

Cr: mon dividend payable 150,000 (2 marks)

June 1

Dr: mon dividend payable 150,000

Cr: cash 150,000 (2 marks)

June 25

Dr: Treasury stock 40,000

Cr: Cash 40,000 (1 marks)

July 5

Dr: cash 10,000

Cr: Treasury stock 8,000

Paid-in capital, treasury stock 2,000 (1 marks)

Aug. 26

Dr: cash 22,500

Paid-in capital, treasury stock 1,500

Cr: treasury stock 24,000 (1 marks)

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【幸遇•书屋】

你来，或者不来

我都在这里，等你、盼你

等你婉转而至

盼你邂逅而遇

你想，或者不想

我都在这里，忆你、惜你

忆你来时莞尔

惜你别时依依

你忘，或者不忘

我都在这里，念你、羡你

念你袅娜身姿

羡你悠然书气

人生若只如初见

任你方便时来

随你心性而去

却为何，有人

为一眼而愁肠百转

为一见而不远千里

晨起凭栏眺

但见云卷云舒

风月乍起

春寒已淡忘

如今秋凉甚好

几度眼迷离

感谢喧嚣

把你高高卷起

砸向这一处静逸

惊翻了我的万卷

和其中的一字一句

幸遇只因这一次

被你拥抱过，览了

被你默诵过，懂了

被你翻开又合起

被你动了奶酪和心思

不舍你的过往

和过往的你

记挂你的现今

和现今的你

遐想你的将来

和将来的你

难了难了

相思可以这一世

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