期末复习练习题
马拉加吧-快乐的春节作文
期末复习练习题2
1. Using the table below,
indicate the impact of the following errors made
during the adjusting entry process. Use a
overstatements, a
2．On December
14 Bench Company received $$3,700 cash for
consulting services that will be performed in
January. Bench
records all such prepayments in
a liability account. Prepare a general journal
entry to record the $$3,700 cash receipt.
3. On December 31, Connelly Company had
performed $$5,000 of management services for
clients that had not yet been
billed. Prepare
Connelly's adjusting entry to record these fees
earned.
4. A company has 20 employees
who each earn $$500 per week for a 5-day week that
begins on Monday. December 31 of
Year 1 is a
Monday, and all 20 employees worked that day.
a) Prepare the required adjusting journal
entry to record accrued salaries on December 31,
2009.
b) Prepare the journal entry to record
the payment of salaries on January 4, 2010.
5. Prepare general journal entries on December
31 to record the following unrelated year-end
adjustments.
a. Estimated depreciation on
office equipment for the year, $$4,000.
b. The
Prepaid Insurance account has a $$3,680 debit
balance before adjustment. An examination of
insurance policies
shows $$950 of insurance
expired.
c. The Prepaid Insurance account has
a $$2,400 debit balance before adjustment. An
examination of insurance policies
shows $$600
of unexpired insurance.
d. The company has
three office employees who each earn $$100 per day
for a five-day workweek that ends on Friday. The
employees were paid on Friday, December 26,
and have worked full days on Monday, Tuesday, and
Wednesday, December
29, 30, and 31.
e. On
November 1, the company received 6 months' rent in
advance from a tenant whose rent is $$700 per
month. The
$$4,200 was credited to the Unearned
Rent account.
f. The company collects rent
monthly from its tenants. One tenant whose rent is
$$750 per month has not paid his rent for
December.
6． Bella Beauty Salon's
unadjusted trial balance for the current year
follows:
1
1
注：这道题的意思是，首先给出了Bella Beauty
Salon公司的一个初始试算平衡表，后来题目又给出了从a-i的9个调整交易事项
(adjusting transaction)。题目要求你先对这9个交易事项作分录，然后再根
据分录重新编写一张包含了调整分录的试算平衡表。
Additional
information:
a. An insurance policy
examination showed $$1,240 of expired insurance.
b. An inventory count showed $$210 of unused
shop supplies still available.
c. Depreciation
expense on shop equipment, $$350.
d.
Depreciation expense on the building, $$2,220.
e. A beautician is behind on space rental
payments, and this $$200 of accrued revenues was
unrecorded at the time the trial
balance was
prepared.
f. $$800 of the Unearned Rent account
balance was earned by year-end.
g. The one
employee, a receptionist, works a five-day
workweek at $$50 per day. The employee was paid
last week but has
worked four days this week
for which she has not been paid.
h. Three
months' property taxes, totaling $$450, have
accrued. This additional amount of property taxes
expense has not
been recorded.
i. One
month's interest on the note payable, $$600, has
accrued but is unrecorded.
Required：
1）
Based on the above information, prepare the
adjusting journal entries for Bella's Beauty
Salon.
2） Use the above information to
prepare the adjusted trial balance for Bella's
Beauty Salon.
7. Flora Accounting Services
completed these transactions in February:
a.
Purchased office supplies on account, $$300.
b.
Completed work for a client on credit, $$500.
c. Paid cash for the office supplies purchased
in (
a
).
d. Completed work for a client
and received $$800 cash.
e. Received $$500 cash
for the work described in (
b
).
f.
Received $$1,000 from a client for accounting
services to be performed in March.
Prepare journal entries to record the above
transactions.
8. Maria Sanchez began
business as Sanchez Law Firm on November 1. Record
the following November transactions by
making
entries directly to the T-accounts provided*.
Then, prepare a trial balance, as of November 30.
a) Sanchez invested $$15,000 cash and a law
library valued at $$6,000.
b) Purchased $$7,500
of office equipment from Johnson Bros. on credit.
c) Completed legal work for a client and
received $$1,500 cash in full payment.
d) Paid
Johnson Bros. $$3,500 cash in partial settlement of
the amount owed.
e) Completed $$4,000 of legal
work for a client on credit.
f) Sanchez
withdrew $$2,000 cash for personal use.
g)
Received $$2,500 cash as partial payment for the
legal work completed for the client in
(
e
).
h) Paid $$2,500 cash for the legal
secretary's salary.
(* The following
T-accounts will be used: Cash; Office Equipment;
Accounts Receivable; Account Payable; Legal Fees
Earned; Law Library; Paid-in Capital; Salaries
Expense.)
1。使用下面的表格，是指在过程中作出的调整分录下面的错误的影响。使用“+“为多报，一个以“
- ”少报，和一个“0“，没
有效果。第一个是作为一个例子
2.1936年12月14台
公司收到的咨询服务，将于明年1月进行的服务3700美元现金。板凳一个负债账户记录所有这些预付款。准<
br>备一本通用日记帐分录的金额为3,700元的现金收入。
3。 12月31日，康
奈利公司曾进行过该客户尚未支付5000美元的管理服务。准备Connelly的调整分录，记录这些收费收
入。
4。一个公司拥有20名员工每个谁赚了5天工作周在周一开始每周$$500。十二月
年1月31日是一个星期一，所有20名雇员的工作
的那一天。
a）准备必要的调整分录，记录累计09年12月31日的工资。
b）准备记录的日记条目1月4日，2010年支付工资。
5。一般准备12月31日日记，记录下无关年终调整。
答：办公设备的折旧估计为一年，4000美元。
湾预付保险帐户有调整前三六八〇美元借方余额。以保险政策检查表明950元的保险过期。
角预付保险帐户有调整前2400美元的借方余额。以保险政策检查表明600美元的未到期保险。 <
br>四该公司拥有三个办公室职员谁赚取每五天工作周，上周五结束每日100元。雇员支付了上周五，12月
26日，而且还致力于在周
一，周二，周三，12月29日，30日和31整天。
大肠杆菌1
1月1日，公司预收的租金由租户每月700元，6个月的租金。在4,200元已计入预收租金帐户。
楼该公司从住户收取租金每月。一个房客的租金是每月750元没有支付他的月租金。
6。贝拉美容美发的本年度未调整的试算平衡表如下：
其他信息：
答：检查发现保险单保险1,240美元的过期。
湾显示的库存数美元的闲置用品店210仍然可用。
角在车间设备折旧费用，350美元。
四在建筑物的折旧费用，二千二百二十○美元。
大肠杆菌美容师的背后是一个关于空间租金，而这200美元的应计收入是在试算表准备时间记录。
楼美元的预收租金帐户余额挣得800年底。
克一个员工，一个接待员，作品在每天50元
的为期五天工作制。这名员工支付了最后一周，但一直四天这为她尚未支付一周。
小时三个月的物业税，共计450元，已累计。这种物业税所需费用数额没有记录。
一一个月的利息支付的说明，600元，已累积但记录。
要求：
1）在上述资料的基础上，编制了贝拉的美容美发调整分录。
2）使用上述资料，以准备贝拉的美容美发调整试算表。
7。弗洛拉会计服务这些二月完成交易：
答：关于帐户购买办公用品，300元。
湾已完成的工作为客户赊销，500元。
角支付现金购买的办公用品（一）。
四完成了客户的工作，并获得800元现金。
大肠杆菌收到500元现金的工作介绍（二）。
楼从客户端收到$$会计服务必须在三月份完成1000。
准备日记记录上述交易。
8。玛丽亚桑切斯桑切斯法始于11月1日公司的业务。通过使条目记录直接到T
-帐户的交易提供以下十一月*.接着，准备一试算
表，截至11月30。
一）桑切斯投资15,000元现金及一部法律图书馆价值6,000元。
二）购买7500美元的信贷，从约翰逊兄弟办公设备。
c）完成一个客户的法律工作，并获得全额支付1,500元现金。
四）支付3500美元的约翰逊兄弟公司的欠款数额部分结算现金。
五）完成了对信贷客户4000元的法律工作。
六）桑切斯退出个人使用2,000元现金。
克）收稿日期为2500美元为客户完成了法律工作的部分付款现金（e）段。
八）支付2500美元现金的法律秘书的薪水。
（*下面的T
-帐户将用于：现金，办公设备;应收帐款应付帐款，法律费用挣，法律图书馆;实收资本;工资费用。）