課程名稱︰ 會計學甲一上
課程性質︰ 國企系必修
課程教師︰ 金成隆
開課學院： 管理學院
開課系所︰ 國企系
考試日期（年月日）︰
考試時限（分鐘）：
試題 :
一、 Joshua Company discovered the following errors made in January 2014.
1. A payment of Salaries and Wages Expense of $600 was debited to
Equipment and credited to Cash, both for $600.
2. A collection of $800 from a client on account was debited to Cash $300
and credited to Service Revenue $300.
3. The purchase of equipment on account for $960 was debited to Equipment
$690 and credited to Accounts Payable $690.
Instructions:
Prepare the correcting entries.
二、 The adjusted trial balance for Albanese Company are as follows.
Albanese Company
Adjusted Trial Balance
For the Month Ended April 30, 2017
Account Titles Dr. Cr.
_______________________ _______ _______
Cash 7,442
Accounts Receivable 7,840
Prepaid Rent 2,280
Equipment 23,000
Accumulated Depreciation
-Equipment 4,800
Notes Payable 5,700
Accounts Payable 5.672
Share Captial-Ordinary 22,000
Retained Earings 4,000
Dividends 3,000
Service Revenue 12,590
Salaries and Wages Expense 9,840
Rent Expense 760
Depreciation Expense 600
Interest Expense 57
Interest Payable 57
________ _______
Totals 54,819 54,819
Instructions:
(a) Journalize the closing entries at April 30.
(b) Post the closing entries to Income Summary and retained Earnings.
Use T-accounts,
(c) Prepare a post-closing trial balance at April 30, using euros as
the currency.