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1、金陵科技学院试卷共5页第5页一、分析题Theunadjustedtrialbalanceandtheadjustmentdataisgivenbelow: Additionalinformationitems:a.ThePrepaidInsuranceaccountconsistsofapaymentfora1yearpolicy.AnanalysisoftheinsuranceinvoiceindicatesthatonehalfofthepolicyhasexpiredbytheendoftheDecember
2、31year-end.b.Acashpaymentforspacesubletfor8monthswasreceivedonJuly1andwascreditedtoUnearnedRent.c.Accruedinterestexpenseonthenotepayableof$1,000hasbeenincurredbutnotpaid.Iftheseadjustmentsarenotrecorded,whatistheimpactonnetincome?Showcalculationfornetincomewith
3、outtheadjustmentsandnetincomewiththeadjustments.Whichonegivesthemostaccuratenetincome? 金陵科技学院试卷共5页第5页二、报表题 Basedontheadjustedtrialbalanceshownbelow,prepareaclassifiedbalancesheetforFocusPackageDelivery. *$2,000ofthelong-termnotepayableisdueduringthenextyear. 三
4、、计算题TheaccountsofFriedaSuperStorearelistedinalphabeticalorder.Accountspayable$27,380Purchases$273,100Accountsreceivable31,200Purchasediscounts4,670AccumulateddepreciationPurchasereturnsand-officeequipment9,500allowances10,190AccumulateddepreciationSalarypayable
5、6,120-storeequipment6,880Salesdiscounts8,350Capital,June3073,720SalesreturnsandCash12,320allowances17,900Generalexpenses75,830Salesrevenue631,580Interestexpense7,200Sellingexpenses84,600Interestpayable3,000Storeequipment47,500Inventory:June30190,060Supplies4,35
6、0金陵科技学院试卷共5页第5页July31187,390Unearnedsalesrevenue9,370Notepayable,long-term160,000Withdrawals11,000Officeequipment79,000Required1)Preparetheentity'smultiple-stepincomestatementforJulyofthecurrentyear.2)computetheJuly31balanceofCapital.参考答案答：一、Theaccrualbasisgive
7、sthemostaccuratenetincomebecauseitrequiresallrevenuestoberecordedwhenearnedandallexpensestoberecordedwhenincurred.金陵科技学院试卷共5页第5页三、.FriedaSuperStore IncomeStatement ForthemonthendedJuly31Salesrevenue$631580Less:Salesdiscount$8350Salesreturnsand
8、allowances1790026250NetSalesrevenue$605330CostofgoodssoldBeginninginventory190060Purchases273100Less:Purchasediscount$4670Purchasereturnsandallowances1019014860Net-Purchases
