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 2023 - 2024
_____________ Khóa 2022

ĐỀ CHÍNH THỨC 4 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 (-0.25 mark/error) if making errors on account titles.

I. EXERCISES (5 marks)

1. Phedra, an architect, organized Asiatic Solutions on April 1, 2023. During the month, Asiatic
Solutions completed the following transactions, using the following accounts: Cash, Accounts
Receivable, Supplies, Prepaid Insurance, Automobiles, Equipment, Notes Payable, Accounts
Payable, Common Stock, Professional Fees, Rent Expense, Salaries Expense, Blueprint Expense,
Automobile Expense, Miscellaneous Expense.

A. Transferred cash from a personal bank account to an account to be used for the business in
exchange for common stock, $18,000.

B. Purchased used automobile for $19,500, paying $2,500 cash and giving a note payable for the
remainder.

C. Paid April rent for office and workroom, $3,150.

D. Paid cash for supplies, $1,450.

E. Purchased office and computer equipment on account, $6,500.

F. Paid cash for annual insurance policies on automobile and equipment, $2,400.

G. Received cash from a client for plans delivered, $12,000.

H. Paid cash to creditors on account, $1,800.

I. Paid cash for miscellaneous expenses, $375.

J. Received invoice for blueprint service, due in May, $2,500.

Instruction: Set up T accounts (2 marks).

2. Instruction: Prepare financial statements (3 marks)
a. The revenues and expenses of Yellowstone County for the year ended November 30, 2023, follow:
Fees Earned $1,475,000, Office Expense $320,000, Miscellaneous Expense $28,000, Wages
Expense $885,000. Prepare an income statement for the year ended November 30, 2023.
b. Using the income statement for Yellowstone County shown in (a), prepare a retained earnings
statement for the year ended November 30, 2023. Katie Wyer invested an additional $50,000 in
the business in exchange for common stock during the year and cash dividends of $30,000 were
paid. Retained earnings as of December 1, 2022, was $566,000.
c. Using the following data for Yellowstone County as well as the retained earnings statement shown
in (b), prepare a balance sheet as of November 30, 2023: Accounts Payable $62,500, Accounts
Receivable $186,000, Cash $308,000, Common Stock $150,000, Land $480,000, Supplies
$16,500.
II. MULTIPLE CHOICE QUESTIONS (5 MARKS)

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