BÀI KIỂM TRA GIỮA KÌ MÔN TACN KẾ TOÁN 2 MÃ MÔN: AC11 I. Yêu cầu chung: 1. In đề bài và làm trực tiếp dưới dạng viết tay vào chỗ trống dưới mỗi bài tập ở mục II, không tự ý sửa đổi nội dung đề bài, không sao chép dưới mọi hình thức. Mọi trường hợp làm không đúng yêu cầu sẽ nhận điểm 0. 2. Chụp ảnh bài làm, ghép thành 1 file và đặt tên file theo cú pháp: Họ tên-Mã SV-Lớp- BTHAC10. Lưu file định dạng PDF. (Ví dụ: Nguyễn Văn A-21A200021-K1B-BTHAC10) II. Nội dung bài kiểm tra Full name: Date of birth: Group: MID-TERM TEST ENGLISH FOR ACCOUNTING 2 No: 01 Exercise 1: Fill each gap with one appropriate word given in the box (30 pts) current asset value current liability cost deducted diminishing unpaid debit added loss 1. An accrual of expense remains at the end of that period. 2. An expense accrual appears in the balance sheet as a 3. An income accrual appears in the balance sheet as a 4. The accrual amount is to the figure shown in the trial balance when including the item in the profit and loss account. 5. The prepayment amount is from the figure shown in the trial balance when including the item in the profit and loss account. 6. In straight line method to calculate depreciation, the eventual disposal is estimated. 7. The reducing balance method is also termed the balance method. 8. There is likely to be either a or a profit arising out of the sale of a fixed asset. 9. In the balance sheet, each fixed asset is shown at less total depreciation to date. 10. Any debt written off must be charged against the profit by means of a entry in the profit and loss account. Exercise 2: Are statements below True (T) or False (F) (10 pts) STATEMENT TRUE FALSE 1 There are two ways in preparing the bank reconciliation statement. 2 The items picked up from the bank statement are entered into the cash book as at the last date of the period. 3 The reimbursement can take place on the last day of the period (e.g. the month). 4 The balance used in preparing the bank reconciliation statement is that of the unupdated cash book. 5 The ‘float'''' figure cannot be amended, it is set as a fixed amount. Exercise 3: (30 pts) The following information relates to the banking transactions of R Brown for the month of March Year 4: CASH BOOK (Bank columns only) Year 4 £ Year 4 £ Mar 1 Balance b/d 2,370 Mar 2 Purchases (81) 530 ‘'''' 3 Sales 1,100 ‘'''' 3 F Flinton 830 ‘'''' 4 Sales 1,780 ‘'''' 5 Wages (82) 1,780 ‘'''' 13 S Johnson 440 ‘'''' 10 Drawings (83) 520 ‘'''' 20 Sales 900 ‘'''' 16 Purchases (84) 1,440 ‘'''' 23 Sales 1,200 ‘'''' 24 Rent (85) 160 ‘'''' 27 D Evans 640 ‘'''' 26 T Smith 750 ‘'''' 28 Wages (86) 840 Provisional Dr Balance £1,580 BANK STATEMENT Year 4 Dr (£) Cr (£) Balance (£) Mar 1 Balance 2,370 Cr ‘'''' 2 81 530 1,840 Cr ‘'''' 4 Sales 1,100 2,940 Cr ‘'''' 4 F Flinton 830 2,110 Cr ‘'''' 5 82 1780 330 Cr ‘'''' 10 Credit transfer: A Zimm 150 480 Cr ‘'''' 14 S Johnson 440 920 Cr ‘'''' 16 84 1,440 520 Dr ‘'''' 20 S/O Block & Trent 140 660 Dr ‘'''' 24 Sales 1,200 540 Cr ‘'''' 26 T Smith 750 210 Dr ‘'''' 28 D Evans 640 430 Cr ‘'''' 29 Direct Debit: B Traders 80 350 Cr REQUIRED 1. Starting with the Cash Book Balance on 31 March Year 4, bring the Cash book up to date by entering the appropriate items at the end of March and bring down the revised balance at 1 April year 4. (15pts) 2. Prepare the Bank reconciliation statement for R Brown at 31 March Year 4, starting with the Cash Book balance. (15pts) Exercise 3: (30 pts) The following account balances were extracted from the books of A John at 31 December Year 3. Dr £ Cr £ Purchases and Sales 150,100 400,020 Stock 1 January Year 3 13,500 Returns Inwards and Outwards 1,280 2,140 Bad debts, written off 1,650 Motor vehicles at cost 60,000 Wages and salaries 40,000 Insurance 4,800 Office expenses 3,890 The following additional information was available at 31 December Year 3: £ 1. Closing stock valued at cost 2. Insurance prepaid 3. Wages and salaries accrued 4. Provide for depreciation on Motor vehicles REQUIRED: Prepare The Trading and Profit & Loss Account for the ended 31 December Year 3.
Trang 1BÀI KIỂM TRA GIỮA KÌMÔN TACN KẾ TOÁN 2MÃ MÔN: AC11
I.Yêu cầu chung:
1 In đề bài và làm trực tiếp dưới dạng viết tay vào chỗ trống dưới mỗi bài tập ở mục II, không tự ý sửa đổi nội dung đề bài, không sao chép dưới mọi hình thức Mọi trường hợp làm không đúng yêu cầu sẽ nhận điểm 0.
2 Chụp ảnh bài làm, ghép thành 1 file và đặt tên file theo cú pháp: Họ tên-Mã Lớp- BTHAC10 Lưu file định dạng PDF.
SV-(Ví dụ: Nguyễn Văn A-21A200021-K1B-BTHAC10)
II Nội dung bài kiểm tra
Trường Đại Học Mở Hà NộiTrung tâm E-Learning
Trang 2Full name:Date of birth:Group:
MID-TERM TEST
ENGLISH FOR ACCOUNTING 2No: 01
Exercise 1: Fill each gap with one appropriate given in the box (30 pts)
current asset value current liability cost deducted
1 An accrual of expense remains at the end of that period.2 An expense accrual appears in the balance sheet as a 3 An income accrual appears in the balance sheet as a
4 The accrual amount is to the figure shown in the trial balance whenincluding the item in the profit and loss account.
5 The prepayment amount is from the figure shown in the trial balancewhen including the item in the profit and loss account.
6 In straight line method to calculate depreciation, the eventual disposal isestimated.
7 The reducing balance method is also termed the balance method.
8 There is likely to be either a or a profit arising out of the sale of a fixed asset.9 In the balance sheet, each fixed asset is shown at less total depreciation to
10 Any debt written off must be charged against the profit by means of a entryin the profit and loss account.
Exercise 2: Are statements below True (T) or False (F) (10 pts)
1 There are two ways in preparing the bank reconciliation statement.2
The items picked up from the bank statement are entered into the cash book as at the last date of the period.
3 The reimbursement can take place on the last day of the period (e.g the month).
4 The balance used in preparing the bank reconciliation statement is that of the unupdated cash book.
5 The ‘float' figure cannot be amended, it is set as a fixed amount.
Trang 3Year 4 £ Year 4 £Mar 1 Balance b/d 2,370 Mar 2 Purchases (81) 530
2 Prepare the Bank reconciliation statement for R Brown at 31 March Year 4, starting with the Cash Book balance (15pts)
Trang 4Exercise 3: (30 pts)
The following account balances were extracted from the books of A John at 31December Year 3.
The following additional information was available at 31 December Year 3: £
1 Closing stock valued at cost2 Insurance prepaid
3 Wages and salaries accrued4 Provide for depreciation on
25% on cost
Trang 5BÀI LÀM
Bài làm
Full name: [Điền họ tên]Date of birth: [Điền ngày sinh]Group: [Điền nhóm]
MID-TERM TEST
ENGLISH FOR ACCOUNTING 2No: 01
Exercise 1: Fill each gap with one appropriate word, given in the box (30 pts)
1 An accrual of expense remains unpaid at the end of that period.2 An expense accrual appears in the balance sheet as a current liability.3 An income accrual appears in the balance sheet as a current asset.
4 The accrual amount is added to the figure shown in the trial balance when including
the item in the profit and loss account.
5 The prepayment amount is deducted from the figure shown in the trial balance when
including the item in the profit and loss account.
6 In the straight-line method to calculate depreciation, the eventual disposal value is
7 The reducing balance method is also termed the diminishing balance method.8 There is likely to be either a loss or a profit arising out of the sale of a fixed asset.9 In the balance sheet, each fixed asset is shown at cost less accumulated total
depreciation to date.
10 Any debt written off must be charged against the profit by means of a debit entry in
the profit and loss account.
Exercise 2: Are statements below True (T) or False (F) (10 pts)
STATEMENTTRUE FALSE
1 There are two ways in preparing the bank reconciliation statement X2 The items picked up from the bank statement are entered into the cash
3 The reimbursement can take place on the last day of the period (e.g., the
4 The balance used in preparing the bank reconciliation statement is that of
5 The ‘float' figure cannot be amended; it is set as a fixed amount X
Exercise 3: (30 pts)
1 Cập nhật Sổ tiền mặt và đưa ra số dư điều chỉnh vào ngày 1 tháng 4 năm 4.
Trang 6CASH BOOK (Bank columns only)
Year 4£Year 4£
Mar 1 Balance b/d 2,370 Mar 2 Purchases (81) 530" 3 Sales 1,100 " 3 F Flinton 830" 4 Sales 1,780 " 5 Wages (82) 1,780" 13 S Johnson 440 " 10 Drawings (83) 520" 20 Sales 900 " 16 Purchases (84) 1,440" 23 Sales 1,200 " 24 Rent (85) 160" 27 D Evans 640 " 26 T Smith 750" 31 Balance c/d 1,410 " 28 Wages (86) 840" 31 Bank charges (87) 80" 31 Credit transfer: A Zimm 150" 31 S/O: Block & Trent 140Apr 1 Balance b/d 1,410
2 Lập bảng đối chiếu ngân hàng cho R Brown vào ngày 31 tháng 3 năm 4.Bank Reconciliation Statement as at 31 March Year 4
Trang 7Less: Closing stock 38,500
Less: Expenses
Add: Accrued wages and salaries 7,25047,250