TRƯỜNG ĐẠI HỌC NGOẠI NGỮ - TIN HỌC ĐỀ THI KẾT THÚC HỌC PHẦN

THÀNH PHỐ HỒ CHÍ MINH BẬC ĐẠI HỌC / CAO ĐẲNG – HỆ CHÍNH QUY
KHOA QUẢN TRỊ KINH DOANH QUỐC TẾ Học kỳ II - Năm học 2022 - 2023
_____________ Khóa 2021

ĐỀ CHÍNH THỨC 2 Môn: Nguyên lý kế toán

(Đề có 04 trang) Thời gian làm bài: 90 phút, không kể thời gian phát đề
(SV KHÔNG được sử dụng tài liệu)

Important note: Students will lose marks (-0.5 mark/error) if making errors on account titles.

EXERCISE 1: (2 marks)

Daria, an architect, organized Architectural Genie on January 1, 2020. During the month, Architectural
Genie completed the following transactions, using the following accounts: Cash, Accounts Receivable,
Supplies, Prepaid Insurance, Automobiles, Equipment, Notes Payable, Accounts Payable, Common
Stock, Professional Fees, Salaries Expense, Blueprint Expense, Rent Expense, Automobile Expense,
Miscellaneous Expense.
A. Issued common stock to Daria in exchange for $30,000.
B. Paid January rent for office and workroom, $2,500.
C. Purchased used automobile for $28,500, paying $6,000 cash and giving a note payable for the
remainder.
D. Purchased office and computer equipment on account, $8,000.
E. Paid cash for supplies, $2,100.
F. Paid cash for annual insurance policies, $3,600.
G. Received cash from client for plans delivered, $9,000.
H. Paid cash for miscellaneous expenses, $2,600.
I. Paid cash to creditors on account, $4,000.
J. Paid installment due on note payable, $1,875.
Instructions: Prepare T accounts.
EXERCISE 2: (4 marks)

On October 1, 2020, Eulalia established Asian Plan, which completed the following transactions during
the month, using the following accounts: Cash (11), Supplies (14), Accounts Payable (21), Common
Stock (31), Dividends (33), Sales Commissions (42), Rent Expense (53), Office Salaries Expense (51),
Automobile Expense (52), Supplies Expense (56), Miscellaneous Expense (59).

A. Eulalia transferred cash from a personal bank account to an account to be used for the business in
exchange for common stock, $40,000.

B. Paid rent on office and equipment for the month, $4,800.

C. Purchased supplies on account, $2,150.

D. Paid creditor on account, $1,100.

E. Earned sales commissions, receiving cash, $18,750.

F. Paid automobile expenses (including rental charge) for month, $1,580,

G. Paid miscellaneous expenses, $800.

H. Paid office salaries, $3,500.

I. Determined that the cost of supplies used was $1,300.

J. Paid dividends, $1,500.

Instructions:

1) Prepare a journal (2 marks).

2) Prepare a ledger (2 marks).
EXERCISE 3: (4 marks)

The unadjusted trial balance of Fellowship Investments pertains to November 30, 2020, which is the end
of its year-long accounting period.

Fellowship Investments

Unadjusted Trial Balance

November 30, 2020

Cash $13,800
Accounts Receivable 10,000
Supplies 2,000
Furniture 20,000
Accumulated Depreciation - Furniture $8,000
Building 100,000
Accumulated Depreciation - Building 60,000
Land 44,000
Accounts Payable 4,000
Salaries Payable 0
Unearned Service Revenue 16,000
Capital 64,000
Drawing 50,000
Service Revenue 120,000
Salaries Expense 32,000
Supplies Expense 0
Depreciation Expense - Furniture 0
Depreciation Expense - Building 0
Miscellaneous Expense 200
$272,000 $272,000
Data needed for the adjusting entries include:

a. A count of supplies on November 30 shows $400 of supplies on hand.

b. Depreciation for the year on furniture, $4,000.

c. Depreciation for the year on building, $2,000.

d. Salaries owed at year end but not yet paid, $1,000.

e. Accrued fees earned but not recorded on November 30, $2,600.

f. Of the $16,000 balance of unearned service revenue, $6,000 was earned during the year.

Cash (11), Accounts Receivable (12), Supplies (14), Furniture (15), Accumulated Depreciation -
Furniture (17), Building (16), Accumulated Depreciation - Building (18), Land (13), Accounts
Payable (21), Salaries Payable (22), Unearned Service Revenue (23), Capital (31), Drawing (32),
Service Revenue (41), Salaries Expense (51), Supplies Expense (58), Depreciation Expense -
Furniture (54), Depreciation Expense - Building (55), Miscellaneous Expense (59).

Instructions:

1. Journalize the transactions for November (adjusting) (2 marks).

2. Prepare an adjusted trial balance as of November 30, 2020 (2 marks).

THE END