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1、3.03PrototypeAssessmentItems–Page1Theseprototypeassessmentitemsillustratethetypesofitemsusedintheitembankforthisobjective.Allitemshavebeenwrittentomatchthecognitiveprocessoftheapplyverbintheobjective.Theseexactquestionswillnotbeusedonthesecurepostassessment,butquestionsinsim
2、ilarformatswillbeused.JournalizeAdjustingEntriesFigure3.03-AAdjustmentInformation,December31Uncollectibleaccountsexpense–estimatedas1.0%oftotalsalesonaccountTotalSalesonAccountforYear$410,750MerchandiseInventory–Audio(endingbalance)210,000MerchandiseInventory–Video(endingbal
3、ance)150,000SuppliesUsed–Administrative2,500SuppliesUsed–Audio6,000SuppliesUsed–Video3,500ValueofPrepaidInsurance3,000DepreciationExpense–OfficeEquipment2,000DepreciationExpense–StoreEquipment,Audio6,000DepreciationExpense–StoreEquipment,Video2,700FederalIncomeTaxExpenseforY
4、ear9,7406312AccountingIISummer2011Version2Page63.03PrototypeAssessmentItems–Page21.UsingFigure3.03-A,whatisthecorrectadjustingentrytojournalizeUncollectibleAccountsExpense?A.DebitAllowanceforUncollectibleAccounts$4,107.50andcreditUncollectibleAccountsExpense$4,107.50B.DebitU
5、ncollectibleAccountsExpense$4,107.50andcreditAllowanceforUncollectibleAccounts$4,107.50C.DebitAllowanceforUncollectibleAccounts$410,750andcreditUncollectibleAccountsExpense$410,750D.DebitUncollectibleAccountsExpense$410,750andcreditAllowanceforUncollectibleAccounts$410,750An
6、swer:2.UsingFigure3.03-A,whatisthecorrectadjustingentrytojournalizeMerchandiseInventory–Audio?TheJanuary1stbeginninginventorywas$195,000.A.DebitMerchandiseInventory–Audio$195,000andcreditIncomeSummary–Audio$195,000B.DebitIncomeSummary–Audio$195,000andcreditMerchandiseInvento
7、ry–Audio$195,000C.DebitMerchandiseInventory–Audio$15,000andcreditIncomeSummary–Audio$15,000D.DebitIncomeSummary–Audio$15,000andcreditMerchandiseInventory–Audio$15,000Answer:3.UsingFigure3.03-A,whatisthecorrectadjustingentrytojournalizethesuppliesadjustmentforthevideodepartme
8、nt?TheJanuary1stbeginninginventorywas$7,000.A.DebitSuppliesExpense-Video$3,
