HỌC VIỆN NGÂN HÀNG KHOA KẾ TOÁN – KIỂM TOÁN HƯỚNG DẪN LỜI GIẢI VÀ ĐÁP ÁN ĐỀ THI KẾT THÚC HỌC PHẦN: NGUYÊN LÝ KẾ TOÁN ĐỀ THI: SỐ 05 Áp dụng cho hệ: ĐH Chính quy Thời gian làm bài: 90 phút Ca thi: Ngày thi 10/6/2017 A: Choose the best answer (4 marks) 10 D B B B C A C A C A 11 B 12 C 13 A 14 B 15 B 16 A 17 A 18 B 19 B 20 A B 21 (3 marks) a Journalize the adjusting entries : Dr Depreciation Expense Cr Accumulated Depreciation Dr Unearned Revenue 380 Cr Service Revenue Dr Salaries Expense 600 Cr Accrued Expense Dr Roofing expense 1,350 Cr Roofing supplies Dr Service Revenue 6,680 Cr Income Summary Dr Income Summary 3,900 Cr Depreciation Expense Cr Salaries Expense Cr Miscellaneous Expense Cr Roofing Expense Dr Income Summary 2,780 Cr Retained Earnings Dr Retained Earnings 1,100 Cr Dividends 250 250 380 600 1,350 6,680 250 1,900 400 1,350 2,780 1,100 b Journalize and post the closing entries c Prepare a classified balance sheet at March Current assets - Cash - Accounts Receivable - Roofing supplies Non-current assets - Equipment – Net book value + Original cost + Accumulated Depreciation Equipment Total 4,500 3,200 650 9,500 11,000 (1,500) 17,850 Liabilities - Accounts Payable - Unearned Revenue - Accrued Salaries Stockholders’ equity - Common Stock - Retained Earnings 12,900 1,680 Total 17,850 2,500 170 600 22 marks 1/ Dr Merchandise Inventory: 1,200 Cr Accounts Payable: 1,200 20/6: Dr Merchandise Inventory: 1,550 Cr Accounts Payable: 1,500 Cr Cash: 1,470 3/6 Accounts Receivable: 2,400 Cr Sales: 2,400 26/6: Dr Accounts Payable: 1,500 Cr Cash: 1,470 Cr Merchandise Inventory: 30 Dr COGS: 1,440 Cr Merchandise: 1,440 28/6: Dr Accounts Receivable: 1,300 Cr Sales: 1,300 6/6 Dr Accounts Payable: 120 Cr Merchandise Inventory: 120 Dr COGS: 780 Cr Merchandise Inventory: 780 9/6: Dr Accounts Payable: 1,200 Cr Cash: 1,176 Cr Merchandise Inventory: 24 30/6: Dr Sales returns and allowances: 120 Cr Accounts Receivable: 120 15/6: Dr Cash: 2,400 Cr Accounts Receivable: 2,400 30/6: Dr Merchandise Inventory: 72 Cr COGS: 72 INCOME STATEMENT Sales: Sales returns and allowances: Net sales COGS Gross Profit 3,700 120 3,580 2,148 1,432 ... Payable: 1,500 Cr Cash: 1 ,47 0 Cr Merchandise Inventory: 30 Dr COGS: 1 ,44 0 Cr Merchandise: 1 ,44 0 28/6: Dr Accounts Receivable: 1,300 Cr Sales: 1,300 6/6 Dr Accounts Payable: 120 Cr Merchandise Inventory:... Merchandise Inventory: 780 9/6: Dr Accounts Payable: 1,200 Cr Cash: 1,176 Cr Merchandise Inventory: 24 30/6: Dr Sales returns and allowances: 120 Cr Accounts Receivable: 120 15/6: Dr Cash: 2 ,40 0... Dr Merchandise Inventory: 1,200 Cr Accounts Payable: 1,200 20/6: Dr Merchandise Inventory: 1,550 Cr Accounts Payable: 1,500 Cr Cash: 1 ,47 0 3/6 Accounts Receivable: 2 ,40 0 Cr Sales: 2 ,40 0 26/6: