Đề Thi NLKT - Đề 1

TRƯỜNG ĐẠI HỌC NGOẠI NGỮ - TIN HỌC ĐỀ THI KẾT THÚC HỌC PHẦN
THÀNH PHỐ HỒ CHÍ MINH BẬC ĐẠI HỌC / CAO ĐẲNG – HỆ CHÍNH QUY
KHOA QUẢN TRỊ KINH DOANH QUỐC TẾ Học kỳ II - Năm học 2022 - 2023
_____________ Khóa 2021
ĐỀ CHÍNH THỨC 1 Môn: Nguyên lý kế toán

(Đề có 04 trang) Thời gian làm bài: 90 phút, không kể thời gian phát đề
(SV KHÔNG được sử dụng tài liệu)
Important note: Students will lose marks (-0.5 mark/error) if making errors on account titles.
EXERCISE 1: (2 marks)
Phedra, an architect, organized Asiatic Solutions on April 1, 2020. During the month, Asiatic Solutions
completed the following transactions, using the following accounts: Cash, Accounts Receivable,
Supplies, Prepaid Insurance, Automobiles, Equipment, Notes Payable, Accounts Payable, Common
Stock, Professional Fees, Rent Expense, Salaries Expense, Blueprint Expense, Automobile Expense,
Miscellaneous Expense.
A. Transferred cash from a personal bank account to an account to be used for the business in exchange
for
common stock, $18,000.
B. Purchased used automobile for $19,500, paying $2,500 cash and giving a note payable for the
remainder.
C. Paid April rent for office and workroom, $3,150.
D. Paid cash for supplies, $1,450.
E. Purchased office and computer equipment on account, $6,500.
F. Paid cash for annual insurance policies on automobile and equipment, $2,400.
G. Received cash from a client for plans delivered, $12,000.
H. Paid cash to creditors on account, $1,800.
I. Paid cash for miscellaneous expenses, $375.
J. Received invoice for blueprint service, due in May, $2,500.

Instructions: Prepare T accounts.
Daria, an architect, organized Architectural Genie on January 1, 2020. During the month, Architectural
Genie completed the following transactions, using the following accounts: Cash (11), Accounts
Receivable (12), Supplies (13), Prepaid Insurance (14), Automobiles (17), Equipment (18), Notes
Payable (21), Accounts Payable (22), Common Stock (31), Professional Fees (41), Blueprint Expense
(50), Salaries Expense (51), Automobile Expense (52), Rent Expense (53), Miscellaneous Expense
(59).
A. Issued common stock to Daria in exchange for $30,000.
B. Paid January rent for office and workroom, $2,500.
C. Purchased used automobile for $28,500, paying $6,000 cash and giving a note payable for the
remainder.
D. Purchased office and computer equipment on account, $8,000.
E. Paid cash for supplies, $2,100.
F. Paid cash for annual insurance policies, $3,600.
G. Received cash from client for plans delivered, $9,000.
H. Paid cash for miscellaneous expenses, $2,600.
I. Paid cash to creditors on account, $4,000.
J. Paid installment due on note payable, $1,875.
Instructions:
1) Prepare a journal (2 marks).

2) Prepare a ledger (2 marks).
Fireball, an electronics repair store, prepared the following unadjusted trial balance at the end of its first
year of operations:
Fireball
Unadjusted Trial Balance
April 30, 2020

Cash $10,350
Accounts Receivable 67,500
Supplies 16,200
Equipment 116,100
Accounts Payable $15,750
Unearned Fees 18,000
Common Stock 10,000
Retained Earnings 111,500
Dividends 13,500
Fees Earned 294,750
Wages Expense 94,500
Rent Expense 72,000
Utilities Expense 51,750
Miscellaneous Expense 8,100
$450,000 $450,000
For preparing the adjusting entries, the following data were assembled:
 Fees earned but unbilled on April 30 were $9,850.
 Supplies on hand on April 30 were $4,660.
 Depreciation of equipment was estimated to be $6,470 for the year.
 The balance in unearned fees represented the April 1 receipt in advance for services to be
provided. During April, $15,000 of the services were provided.
 Unpaid wages accrued on April 30 were $5,200.
Cash (11), Accounts Receivable (12), Supplies (14), Equipment (18), Accumulated Depreciation -
Equipment (19), Accounts Payable (21), Wages Payable (22), Unearned Fees (23), Common Stock
(31), Retained Earnings (32), Dividends (33), Fees Earned (41), Wages Expense (51), Supplies (52),
Rent Expense (53), Utilities Expense (54), Supplies Expense (55), Depreciation Expense - Equipment
(56), Miscellaneous Expense (59).
Instructions:
1. Journalize the transactions for April (adjusting) (2 marks).

2. Prepare an adjusted trial balance as of April 30, 2020 (2 marks).
THE END

Đề Thi NLKT - Đề 1

Uploaded by

Copyright:

Available Formats

Đề Thi NLKT - Đề 1

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Đề Thi NLKT - Đề 1

Uploaded by

Copyright:

Available Formats

TRƯỜNG ĐẠI HỌC NGOẠI NGỮ - TIN HỌC ĐỀ THI KẾT THÚC HỌC PHẦN

ĐỀ CHÍNH THỨC 1 Môn: Nguyên lý kế toán

common stock, $18,000.

C. Paid April rent for office and workroom, $3,150.

D. Paid cash for supplies, $1,450.

E. Purchased office and computer equipment on account, $6,500.

G. Received cash from a client for plans delivered, $12,000.

H. Paid cash to creditors on account, $1,800.

I. Paid cash for miscellaneous expenses, $375.

J. Received invoice for blueprint service, due in May, $2,500.

1) Prepare a journal (2 marks).

Unadjusted Trial Balance

April 30, 2020

1. Journalize the transactions for April (adjusting) (2 marks).

You might also like