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 KÌMÔN 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 Mọitrường 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 BTHAC10

SV-Lớp-(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 1No: 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 4April 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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MÃ MÔN: AC10

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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 creditors9 ……… i an amount received from creditors when paying them within

………

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………

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MÃ MÔN: AC10

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MID-TERM TEST

ENGLISH FOR ACCOUNTING 1No: 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 toGeneral 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 SalesLedger.

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

7 In the transaction: ‘Credit purchase from S Letts at list price of £250, subject to10% trade discount; then return goods to S Letts at list price £40’, the business willrecord £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.

Exercise 2: (20 pts)

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“ 3 Sold goods for cheque £650“ 7 Bought goods £440 by cheque“ 10 Bought goods by cheque £310“ 15 Bought goods £270 by cheque“ 18 Paid wages £520 by cheque

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“ 28 Sold goods for cheque £830“ 29 Paid heating and lighting £175

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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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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)

Gross Profit 4100Office Expenses -1290Rent Payable -1500

Net Profit1310

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

Cash at Bank 4300Cash in Hand 570

Furniture and Fittings 20310Motor Vehicles 20500

Total Assets47960Capital£

Capital (Opening Balance) 46840Add: Net Profit 1310Less: Drawings -860

Closing Capital47310Closing Stock£

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 rulesof 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)

Gross Profit 6600Office Expenses -1590

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Furniture and Fittings 18300Motor Vehicles 19500

Total Assets43250Liabilities£

Creditors 2170Rent Payable 1700

Total Liabilities 3870

Capital (Opening Balance) 40030Add: Net Profit 3310Less: Drawings -1060

Closing Capital42330Closing Stock£

Total Liabilities + Capital 43250

ĐỀ SỐ 3

MID-TERM TEST - ENGLISH FOR ACCOUNTING 1

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

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

Cash at Bank 5100Cash in Hand 1830Furniture and Fittings 21300Motor Vehicles 16700

Gross Profit22150

Less: Office Expenses -1190Less: Wages & Salaries -720Less: Rent Payable -1500

Net Profit18840

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

Cash at Bank 5100

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Creditors 2100

Total Liabilities 2100Capital£

Opening Capital 26180Add: Net Profit 18840Less: Drawings -860