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5.westernFinancialAccounting(35·Ö)

l.True--False(5)

(a)ACCOuntingisprimarilyaninformationsystemandisoftencalledthelangUageofbusi-

ness.

(b)AccountsintheledgerareusuallymaintainedintheOrderinwhichtheyaPPearonthefi-

nancialstatements.

(c)GAAPrequiretheuseoftheCaShbasisofaccounting.

(d)Sincetheadustmentareeroerednotheworksheet,itisnotnecessarytorecordthemin

thejournal.

(e)PurchasesReturns&Allowancesnormallyhasadebitbalance.

2.MuItipleChoice(5)

(a)FOrthecurrentfiscalyear,saleswere$950,000,salesreturusandallOWanceswere

$40,000,purchaseswere750,000,andpurchasesdiscountswere$3,500Merchandiseinven-

tOryatthebeginningOftheyearwas$l00,000,andattheendoftheyearitwas$95,000.

WhatwasthecostofmerchandiseSOld?

A.$9l0,000B.$665,000.

C.$573,500D.$571,500

'(b)Everycontrollingaccountmusthaveitsown:

A.revenueledgerB.generalledger

C.subsidiaryledgerD.journal

(c)AccompanyingthebankstatementwasadebitmemorandumforanNSFcheckreceived

fromacustomer.Thisitemwouldbeincludedonthebankreconciliationas:

A.adeductionfromthebalanceperdepositorsrecords.

B.anadditiontothebalanceperbankstatement

C.adeductionfromthebalancePerbankstatement

D.anadditiontothebalancePerdepeitorsrecords.

(d)A60-day,12%notefOr$10,000,datedMay1,isreceivedfromacustOmeronac-

counts.IfthenoteisdiscountedonMay21at15%,theproceedsare:

A.$10,030B.$170

C.$9,830D.$10,000

(e)Merchandiseinventoryattheendofyear1wasoverstatedby$5,000.andattheendOf

year2itwasunderstatedby$10,000,WhichOfthefollowingStatementcorrectlystatestheef-

fectoftheerrorsinnetincomeforyear2?

A'.Understated$15,000B.Overstated$5,000

C'Understated$5,000D.Overstated$15,000

3.EquipmentpurchasedatthebeginningOfthefiscalyearfor$165,000isexPeCtedtohave

ausefullifeof5years,andaresidualvalueof$15,000.Computethedepreciationforthefirst

andsecondyearsusebyeachofthefollowingmethods:

(a)Double--declining--balance

(b)Sum--Of--the--years--digits(5)

4.IndicatethesectioninwhicheachofthefollowingwouldbereportedonthestaementOf

Cashflows:

(a)purchaseofplantassets

(b)Operatingincom

(c)RetirementOflong--termdebt

(d)saleofcapitalstOCk

(e)Saleofplantassets

(f)Paymentofcashdividends

(g)boonsaleofplantassets

(h)Receiptofcasndividens

(i)PaymentofinterestexPense(5)

5.Jmp1,1991ABCCompanyissued400,5year,8%bonds.TheParvaluewaS$1,

000.InterestwasPaidsemiannually,onJuly1&January1.XYZCompanyboughtallthe

hands.Atthattimethegoingmarketratewas10%.

(a)Computetheissuingpricesofthebonds

(b)PreparetheScheduleofInterest&Discount(Premium)Amortizationundertheeffec-

tiveinterestmethod.

(c)PrepareAccountingentriesforbothABC&XYZcompaniesonJanUary1,l991,July1

199l,DeCember3l,1991,Januaryl,1992.(15)


Presentvalueof$1presentValueofAnnuityof$1

n=5i=10%0.620921n=5i=10%3.790787

n=5i=10%0.613913n=10i=5%7.721735

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