Tự luận anh văn chuyên ngành 1 ac10

Trường Đại Học Mở Hà Nội Trung tâm E-Learning BÀI KIỂM TRA GIỮA KÌ MÔN TACN KẾ TOÁN 1 MÃ MÔN: AC10 I. Yêu cầu chung: 1. 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. Làm và nộp bài file word, đặt tên file theo cú pháp: Họ tên-Mã SV-Lớp-BTHAC10. (Ví dụ: Nguyễn Văn A-21A200021-AHCT114-BTHAC10) II. Nội dung bài kiểm tra Full name: Date of birth: Group: MID-TERM TEST ENGLISH FOR ACCOUNTING 1 No: 01 Exercise 1: Fill the gap with “debited” or “credited” (30 pts) 1. According to double-entry rules, if a liability increases, liability account will be .......... 2. According to double-entry rules, drawings account is always .......... 3. According to double-entry rules, purchases account is always .......... 4. According to double-entry rules, Sales account is always .......... 5. Refer to ‘Cash Sales’ transaction, Sales account is ................. 6. Refer to ‘Cash Sales’ transaction, Cash/ Bank account is ................. 7. Refer to ‘Credit Sales’ transaction, Sales account is ................. 8. Refer to ‘Credit Sales’ transaction, debtor’s account is ................. 9. Refer to ‘Returns Inwards’ transaction, Returns Inwards account is ................. 10. Refer to ‘Returns Inwards’ transaction, debtor’s account is ................. 1…………… 2…………… 3……………… 4……………… 5……………… 6…………… 7…………… 8……………… 9……………… 10……………… Exercise 2: (20 pts) Record the following in Purchases, Sales and Bank accounts, using the rules of double entry. Year 4 April 2 Sold goods for cheque £150 “ 3 Bought goods £350 by cheque “ 5 Bought goods by cheque £210 “ 8 Bought goods £320 by cheque “ 24 Sold goods for cheque £225 …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… Exercise 3: (50 pts) At 31 December Year 3, T Smith had accounts balances as below: Debtors £2,280 Creditors £2,170 Office expenses £1,290 Rent payable £1,500 Drawings £860 Cash at bank £4,300 Cash in hand £570 Furniture and fittings £20,310 Motor vehicles £20,500 Capital £46,840 Required 1. Draw up profit and loss account in case Gross profit is £4,100 (30pts) 2. Draw up a complete balance sheet for T Smith at 31 December Year 3 in case Closing stock is at £1,500 (20pts) …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… ………………………………………………………………………………………………………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… …………………………………………………………………………………………… Trường Đại Học Mở Hà Nội Trung tâm E-Learning BÀI KIỂM TRA GIỮA KÌ MÔN TACN KẾ TOÁN 1 MÃ MÔN: AC10 I. Yêu cầu chung: 1. 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. Làm và nộp bài file word, đặt tên file theo cú pháp: Họ tên-Mã SV-Lớp-BTHAC10. (Ví dụ: Nguyễn Văn A-21A200021-AHCT114-BTHAC10) II. Nội dung bài kiểm tra

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Trường Đại Học Mở Hà Nội

Trung tâm E-Learning BÀI KIỂM TRA GIỮA KÌ

MÔN TACN KẾ TOÁN 1

MÃ MÔN: AC10

I Yêu cầu chung:

1 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 Làm và nộp bài file word, đặt tên file theo cú pháp: Họ tên-Mã SV-Lớp-BTHAC10

(Ví dụ: Nguyễn Văn A-21A200021-AHCT114-BTHAC10)

II Nội dung bài kiểm tra

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Full name:

Date of birth:

Group:

MID-TERM TEST ENGLISH FOR ACCOUNTING 1

No: 01 Exercise 1: Fill the gap with “debited” or “credited” (30 pts)

1 According to double-entry rules, if a liability increases, liability account will

be

2 According to double-entry rules, drawings account is always

3 According to double-entry rules, purchases account is always

4 According to double-entry rules, Sales account is always

5 Refer to ‘Cash Sales’ transaction, Sales account is

6 Refer to ‘Cash Sales’ transaction, Cash/ Bank account is

7 Refer to ‘Credit Sales’ transaction, Sales account is

8 Refer to ‘Credit Sales’ transaction, debtor’s account is

9 Refer to ‘Returns Inwards’ transaction, Returns Inwards account is

10 Refer to ‘Returns Inwards’ transaction, debtor’s account is

1……… 2……… 3……… 4……… 5………

6……… 7……… 8……… 9……… 10………

Exercise 2: (20 pts) Record the following in Purchases, Sales and Bank accounts, using the rules of double entry. Year 4 April 2 Sold goods for cheque £150 “ 3 Bought goods £350 by cheque “ 5 Bought goods by cheque £210 “ 8 Bought goods £320 by cheque “ 24 Sold goods for cheque £225 ………

………

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………

Exercise 3: (50 pts) At 31 December Year 3, T Smith had accounts balances as below: Debtors £2,280 Creditors £2,170 Office expenses £1,290 Rent payable £1,500 Drawings £860 Cash at bank £4,300 Cash in hand £570 Furniture and fittings £20,310 Motor vehicles £20,500 Capital £46,840 Required 1 Draw up profit and loss account in case Gross profit is £4,100 (30pts) 2 Draw up a complete balance sheet for T Smith at 31 December Year 3 in case Closing stock is at £1,500 (20pts) ………

………

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………

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MÃ MÔN: AC10

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Full name:

Date of birth:

Group:

No: 02

Exercise 1: Fill the correct term in each sentence (30 pts)

1 ……… a an allowance to traders for buying in big quantities

2 ……… b the Source document for Credit Sales

3 ……… c used for Returns of goods

4 ……… d covering asset accounts such as premises, motor vehicles, etc.

5 ……… e used for credit sales

6 ……… f covering various income and expense accounts, e.g sales,

wages, etc.

7 ……… g an amount given to debtors when they pay their debts within

required time.

8 ……… h including individual accounts of debtors and creditors

9 ……… i an amount received from creditors when paying them within

required time.

10 ……… j an allowance to encourage debtors who pay their debt within

required time

Exercise 2: (20 pts)

Record the following in Bank accounts in Running balance layout, using the rules of

double entry.

Year 3

March 2 Put £5,000 into bank account

“ 3 Sold goods for cheque £230

“ 7 Bought goods £610 by cheque

“ 10 Bought goods by cheque £350

………

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………

Exercise 3: (50 pts) At 31 December Year 5, A John had accounts balances as below: Debtors £1,280 Creditors £2,170 Office expenses £1,590 Rent payable £1,700 Drawings £1,060 Cash at bank £3,300 Cash in hand £870 Furniture and fittings £18,300 Motor vehicles £19,500 Capital £40,030 Required 1 Draw up profit and loss account in case Gross profit is £6,600 (30 pts) 2 Draw up a complete balance sheet for A John at 31 December Year 5 in case Closing stock is at £1,200 (20 pts) ………

………

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………

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MÃ MÔN: AC10

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Full name:

Date of birth:

Group:

No: 03

Exercise 1: Are statements below True (T) or False (F) (30 pts)

1 The total of discount received column in the cash book will be transferred to General Ledger

2 Cash discount is not recorded in the accounts

3 Trade discount is not recorded in the accounts

4 Both Trade discount and Cash discount are indicated in the Invoice

5 From Sales Day book, detail is transferred promptly to debtor’s account in Sales Ledger

6 From Sales Day book, detail is transferred monthly to Sales account in Sales Ledger

7 In the transaction: ‘Credit purchase from S Letts at list price of £250, subject to 10% trade discount; then return goods to S Letts at list price £40’, the business will record £40 in Return Outwards account.

8 In the transaction: ‘Credit sale to P Starkey at list price of £360, subject to 15% trade discount’, £54 discount will be given to P Starkey.

9 In the transaction: ‘S Smart –a debtor returned goods to the business’, the business

then debited Returns Inwards a/c & credited S Smart a/c

10 In the transaction: ‘Return goods to P May at list price £40’, the business then

debited S Letts & credited Returns Outwards

Record the following in Bank accounts, using the rules of double entry Balance the

account at the end of May and bring the balance down.

Year 3

May 2 Put £8,000 into bank account

“ 10 Bought goods by cheque £310

“ 18 Paid wages £520 by cheque

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“ 29 Paid heating and lighting £175

………

At 31 December Year 3, J Smith had accounts balances as below:

Wages & salaries £720

Furniture and fittings £21,300

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1 Prepare the Trial balance, including the missing item (10 pts)

2 Draw up profit and loss account in case Closing stock is at £790 (25 pts)

3 Draw up a complete balance sheet for J Smith at 31 December Year 3 in case (15 pts)

………

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………

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ĐỀ 1 No1

MID-TERM TEST - ENGLISH FOR ACCOUNTING 1

Exercise 1: Fill the gap with “debited” or “credited” (30 pts)

1 According to double-entry rules if a liability increases, the liability account will be

credited.

2 According to double-entry rules, the drawings account is always debited.

3 According to double-entry rules, the purchases account is always debited.

4 According to double-entry rules, the sales account is always credited.

5 Refer to the ‘Cash Sales’ transaction, the sales account is credited.

6 Refer to the ‘Cash Sales’ transaction, the cash/bank account is debited.

7 Refer to the ‘Credit Sales’ transaction, the sales account is credited.

8 Refer to the ‘Credit Sales’ transaction, the debtor’s account is debited.

9 Refer to the ‘Returns Inwards’ transaction, the returns inwards account is debited.

10 Refer to the ‘Returns Inwards’ transaction, the debtor’s account is credited.

Exercise 2: Record the following in Purchases, Sales, and Bank accounts using the rules of double entry (20 pts)

April 2:

 Sold goods for cheque £150

 Sales Account: Credited £150

 Bank Account: Debited £150

April 3:

 Bought goods £350 by cheque

 Purchases Account: Debited £350

 Bank Account: Credited £350

April 5:

April 8:

April 24:

Exercise 3: Profit and Loss Account and Balance Sheet (50 pts)

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Profit and Loss Account for T Smith (as at 31 December Year 3)

Account £

Gross Profit 4100

Office Expenses -1290

Rent Payable -1500

Net Profit 1310

Balance Sheet for T Smith (as at 31 December Year 3)

Assets £

Cash at Bank 4300

Cash in Hand 570

Furniture and Fittings 20310

Motor Vehicles 20500

Total Assets 47960

Capital £

Capital (Opening Balance) 46840

Add: Net Profit 1310

Less: Drawings -860

Closing Capital 47310

Closing Stock £

Total Liabilities + Capital 50980

ĐỀ 2:

Exercise 1: Fill the correct term in each sentence (30 pts)

1 Trade Discount - a an allowance to traders for buying in big quantities

2 Invoice - b the Source document for Credit Sales

3 Credit Note - c used for Returns of goods

4 Fixed Assets - d covering asset accounts such as premises, motor vehicles, etc.

5 Sales Day Book - e used for credit sales

6 Nominal Ledger - f covering various income and expense accounts e.g sales wages etc.

7 Discount Allowed - g an amount given to debtors when they pay their debts within

required time

8 Sales Ledger - h including individual accounts of debtors and creditors

9 Discount Received - i an amount received from creditors when paying them within

required time

10 Cash Discount - j an allowance to encourage debtors who pay their debt within required

time

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Exercise 2: Record the following in Bank accounts in Running balance layout using the rules

of double entry (20 pts)

March 2:

 Put £5000 into bank account

March 3:

March 7:

March 10:

 Bought goods by cheque £350

March 15:

March 18:

March 28:

Exercise 3: Profit and Loss Account and Balance Sheet (50 pts)

Profit and Loss Account for A John (as at 31 December Year 5)

Account £

Gross Profit 6600

Office Expenses -1590

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Account £

Rent Payable -1700

Net Profit 3310

Balance Sheet for A John (as at 31 December Year 5)

Assets £

Cash at Bank 3300

Cash in Hand 870

Liabilities £

Creditors 2170

Rent Payable 1700

Total Liabilities 3870

Capital £

Capital (Opening Balance) 40030

Less: Drawings -1060

ĐỀ SỐ 3

Exercise 1: Are the statements below True (T) or False (F) (30 pts)

1 The total of discount received column in the cash book will be transferred to General

Ledger (T)

2 Cash discount is not recorded in the accounts (F)

3 Trade discount is not recorded in the accounts (T)

4 Both Trade discount and Cash discount are indicated in the Invoice (F)

5 From Sales Day book, detail is transferred promptly to debtor’s account in Sales Ledger

(T)

6 From Sales Day book, detail is transferred monthly to Sales account in Sales Ledger (T)

7 In the transaction: ‘Credit purchase from S Letts at list price of £250 subject to 10% trade discount; then return goods to S Letts at list price £40’ the business will record £40 in

Return Outwards account (T)

8 In the transaction: ‘Credit sale to P Starkey at list price of £360 subject to 15% trade

discount’ £54 discount will be given to P Starkey (T)

9 In the transaction: ‘S Smart – a debtor returned goods to the business’ the business then

debited Returns Inwards a/c & credited S Smart a/c (T)

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10 In the transaction: ‘Return goods to P May at list price £40’ the business then debited S

Letts & credited Returns Outwards (F)

Exercise 2: Record the following in Bank accounts using the rules of double entry Balance the account at the end of May and bring the balance down (20 pts)

May 2:

 Put £8000 into bank account

May 3:

May 7:

May 10:

 Bought goods by cheque £310

May 15:

May 18:

 Paid wages £520 by cheque

 Wages Account: Debited £520

May 28:

May 29:

 Paid heating and lighting £175

 Heating and Lighting Account: Debited £175

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Bank Account Balance Calculation:

 Opening Balance: £8000

 Plus: Debits (Sales): £650 + £830 = £1480

 Less: Credits (Purchases, Wages, Heating and Lighting): £440 + £310 + £270 + £520

+ £175 = £1715

 Closing Balance: £8000 + £1480 - £1715 = £7765

Exercise 3: Trial Balance, Profit and Loss Account, and Balance Sheet (50 pts)

Trial Balance for J Smith (as at 31 December Year 3):

Account Debit (£) Credit (£)

Returns Inwards 740

Office Expenses 1190

Wages & Salaries 720

Rent Payable 1500

Cash at Bank 5100

Cash in Hand 1830

Total 72250 46070

 Difference (Capital): £72250 - £46070 = £26180

Profit and Loss Account for J Smith (as at 31 December Year 3):

Account £

Less: Purchases -21500

Less: Returns Outwards -830

Add: Returns Inwards 740

Gross Profit 22150

Less: Office Expenses -1190

Less: Wages & Salaries -720

Less: Rent Payable -1500

Net Profit 18840

Balance Sheet for J Smith (as at 31 December Year 3):

Assets £

Cash at Bank 5100

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Assets £

Cash in Hand 1830

Liabilities £

Creditors 2100

Total Liabilities 2100

Capital £

Opening Capital 26180

Less: Drawings -860

Tiêu đề	Mid-term Test
Trường học	Trường Đại Học Mở Hà Nội
Chuyên ngành	English for Accounting
Thể loại	Test
Thành phố	Hà Nội

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