準備要進入10月了！
最近都在忙著幫經紀公司裡的插畫師與別的公司簽約，然後自己接了英國皇后樂團的案子還在努力畫，其他時間都在籌備和架設課程網站！
目前網站已經有了雛形啦！
https://yuminghuangart-class.teachable.com/
等課程問卷結束整理完，我就會安排課程嘍！
目前除了直播課程，我也會計畫在將來放上技巧方面的錄影教學課程，分享一些創作技法給對於photoshop繪圖不熟悉的朋友。
另外想要學習到插畫接案資訊，可以去我好學校的課程報名： https://hahow.in/cr/ymhartsop
在此再次貼上課程問卷網址，9/29日(三)前填寫，可以享有購課9折的優惠乙次喔！
https://forms.gle/d5GvaUZ2BbNADaGh6
課程將會有固定的上課時間，而報名上課的朋友或是有事情無法上線上課，也可以觀看課程重播，並對課程中有問題的部分提問。
線上直播課程為了教學品質，我將採取小班制，10位學生即可開課，15人為上課上限；若沒有報名到第一批開課時間的學生，可以報名我之後再次開放的課程時間。
如果希望開課成功，請多多大力分享喔！🥰 謝謝！
#學完讓你滿滿原創力
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drawing會計 在 [試題] 何怡澄老師初級會計學一第一次期中考- 看板NCCU_Exam 的推薦與評價
課程名稱：初級會計學一
課程性質：必修
課程範圍：第一章到第三章
開課教師：何怡澄
開課學院：會計整開
開課系級：會計系
考試日期(年月日)：2008/10/28
考試時限(Mins)：2小時
試題本文：
Chapter1
ㄧ.Multiple Choices(30%，一題5分)
d1. A basic assumption of accounting that requires activities of an entity be
kept separate from the activities of its owner is referred to as the
a. stand alone concept.
b. monetary unit assumption.
c. corporate form of ownership.
d. economic entity assumption.
c2. Which of the following is not an advantage of the corporate form of
business organization?
a. Limited liability of stockholders
b. Transferability of ownership
c. Unlimited personal liability for stockholders
d. Unlimited life
b3. Revenues would not result from
a. sale of merchandise.
b. initial investment of cash by owner.
c. performance of services.
d. rental of property.
c4. A net loss will result during a time period when
a. assets exceed liabilities.
b. assets exceed owner's equity.
c. expenses exceed revenues.
d. revenues exceed expenses.
b5 . During the year 2008, Toronto Enterprises earned revenues of $45,000,
had expenses of $25,000, purchased assets with a cost of $5,000 and had owner
drawings of $3,000. Net income for the year is
a. $45,000.
b. $20,000.
c. $17,000.
d. $15,000.
c6. The Ryder’s Uptown Grill received a bill of $400 from the Erml
Advertising Agency. The owner, John Ryder, is postponing payment of the bill
until a later date. The effect on specific items in the basic accounting
equation is
a. a decrease in Cash and an increase in Accounts Payable.
b. a decrease in Cash and an increase in J. Ryder, Capital.
c. an increase in Accounts Payable and a decrease in J. Ryder, Capital.
d. a decrease in Accounts Payable and an increase in J. Ryder, Capital.
二.Matching Problems (70%，一題5分)
(一) Indicate in the space provided by each item whether it would appear on
the Income Statement (IS), Balance Sheet (BS), or Owner's Equity Statement
(OE):
1. Advertising Expense 4. Gray, Drawing (ending)
2. Notes Payable 5. Interest Revenue
3. Land 6. Meg Grayson, Capital
ANSWER：
1. IS 2. BS 3. BS 4. OE 5. IS 6. OE、BS
(二) Classify each of these items as an asset (A), liability (L), or owner’s
equity (OE).
1. Klein, Drawing 5. Service Revenue
2. Building 6. Prepaid Expense
3. Unearned Revenue 7. Insurance Expense
4. Equipment 8. Taxes Payable
ANSWER：
1. Owner’s equity (OE) 2. Asset (A) 3. Liability(L)
4. Asset (A) 5. Owner’s equity (OE) 6. Asset (A)
7. Owner’s equity (OE) 8. Liability (L)
Chapter2
ㄧ.Multiple Choices (40%，一題5分)
b1. Credits
a. decrease both assets and liabilities.
b. decrease assets and increase liabilities.
c. increase both assets and liabilities.
d. increase assets and decrease liabilities.
d2. A debit to an asset account indicates
a. an error.
b. a credit was made to a liability account.
c. a decrease in the asset.
d. an increase in the asset.
a3. A credit to a liability account
a. indicates an increase in the amount owed to creditors.
b. indicates a decrease in the amount owed to creditors.
c. is an error.
d. must be accompanied by a debit to an asset account.
c4. Able Company pays its employees twice a month, on the 7th and the 21st.
On June 21, Able Company paid employee salaries of $4,000. This transaction
would
a. increase owner’s equity by $4,000.
b. decrease the balance in Salaries Expense by $4,000.
c. decrease net income for the month by $4,000.
d. be recorded by a $4,000 debit to Salaries Payable and a $4,000 credit to
Salaries Expense.
d5. At January 31, 2008, the balance in Prieto Inc.’s supplies account was
$250. During February, Prieto purchased supplies of $300 and used supplies of
$400. At the end of February, the balance in the supplies account should be
a. $250 debit.
b. $350 credit.
c. $950 debit.
d. $150 debit.
a6. Tritan Company received a cash advance of $500 from a customer. As a
result of this event,
a. assets increased by $500.
b. owner’s equity increased by $500.
c. liabilities decreased by $500.
d. both a and b.
b7. Which of the following rules is incorrect?
a. Credits decrease the drawing account.
b. Debits increase the capital account.
c. Credits increase revenue accounts.
d. Debits decrease liability accounts.
d8. A trial balance will not balance if
a. a journal entry is posted twice.
b. a wrong amount is used in journalizing.
c. incorrect account titles are used in journalizing.
d. a journal entry is only partially posted.
二. Essay Questions (60%)
(一) Transactions for Ed Petry Company for the month of October are presented
below. Journalize each transaction and identify each transaction by number.
You may omit journal explanations. (48%，每題借方貸方各4分)
1. Invested an additional $40,000 cash in the business.
2. Purchased equipment costing $12,000 for $3,000 cash and the remainder
on credit.
3. Purchased supplies on account for $800.
4. Paid $1,000 for a one-year insurance policy.
5. Received $3,000 cash for services performed.
6. Paid wages to employees for $2,500.
(二) Use the information in (一) to answer the following questions.Supposed
the beginning balance of all accounts are zero. (12%，每題6分，沒計算過程給3分
)
1. What is the balance in Accounts Payable at October 31, 2008?
2. What is the balance in Owner’s Equity at October 31, 2008?
ANSWER：
(一)
1. Cash 40,000
E. Petry, Capital 40,000
2. Equipment 12,000
Cash 3,000
Accounts Payable 9,000
3. Supplies 800
Accounts Payable 800
4. Prepaid Insurance 1,000
Cash 1,000
5. Cash 3,000
Service Revenue 3,000
6. Wages Expense 2,500
Cash 2,500
(二)
1. Accounts Payable at October 31, 2008:
Beginning accounts payable $ 0
Purchases on account 9,000
Payments on account 800
Ending accounts payable $9,800
2. Owner’s Equity at October 31, 2008:
Beginning Owner’s Equity $ 0
Owner’s investment 40,000
Services Revenue 3,000
Wage Expense (2,500)
Ending Owner’s Equity $40,500
Chapter3
ㄧ.Multiple Choices (50%，一題5分)
b1. The matching principle matches
a. customers with businesses.
b. expenses with revenues.
c. assets with liabilities.
d. creditors with businesses.
d2. Adjusting entries are required
a. yearly.
b. quarterly.
c. monthly.
d. every time financial statements are prepared.
b3. Expenses incurred but not yet paid or recorded are called
a. prepaid expenses.
b. accrued expenses.
c. interim expenses.
d. unearned expenses.
a4. Unearned revenues are
a. received and recorded as liabilities before they are earned.
b. earned and recorded as liabilities before they are received.
c. earned but not yet received or recorded.
d. earned and already received and recorded.
d5. Accumulated Depreciation is
a. an expense account.
b. an owner's equity account.
c. a liability account.
d. a contra asset account.
d6. At March 1, 2008, Candy Inc. had supplies on hand of $500. During the
month, Candy purchased supplies of $1,200 and used supplies of $1,500. The
March 31 adjusting journal entry should include a
a. debit to the supplies account for $1,500.
b. credit to the supplies account for $500.
c. debit to the supplies account for $1,200.
d. credit to the supplies account for $1,500.
b7. Failure to prepare an adjusting entry at the end of a period to record an
accrued revenue would cause
a. net income to be overstated.
b. an understatement of assets and an understatement of revenues.
c. an understatement of revenues and an understatement of liabilities.
d. an understatement of revenues and an overstatement of liabilities.
c8. The revenue recognition principle dictates that revenue be recognized
in the accounting period
a. before it is earned.
b. after it is earned.
c. in which it is earned.
d. in which it is collected.
c9. Expenses paid and recorded as assets before they are used are called
a. accrued expenses.
b. interim expenses.
c. prepaid expenses.
d. unearned expenses.
d10. If the adjusting entry for depreciation is not made,
a. assets will be understated.
b. owner's equity will be understated.
c. net income will be understated.
d. expenses will be understated.
二. Essay Questions (50%)
(a) On September 1, paid rent on the track facility for three months,
$180,000.
(b) On September 1, sold season tickets for admission to the racetrack. The
racing season is year-round with 25 racing days each month. Season ticket
sales totaled $840,000.
(c) On September 1, borrowed $300,000 from First National Bank by issuing a
9% note payable due in three months.
(d) On September 5, schedules for 20 racing days in September, 25 racing days
in October, and 15 racing days in November were printed for $2,400.
Instructions
The following ledger accounts are used by the Ottawa Greyhound Park:
Accounts Receivable、 Prepaid Printing、 Prepaid Rent、Printing Expense、
Unearned Admissions Revenue、 Rent Expense、Admissions Revenue、Concessions
Revenue
For each transaction above,
(一) Prepare the general journal entry to record the above transactions (24%，
每題借方貸方各3分)
(二) Prepare any adjusting journal entries that should be made on September
30, the end of the fiscal year (26%，除ａ借方貸方各4分，其餘每題借方貸方各3分)
ANSWER：
(一)
(a) Journal Entry
Prepaid Rent 180,000
Cash 180,000
(b) Journal Entry
Cash 840,000
Unearned Admissions Revenue 840,000
(c) Journal Entry
Cash 300,000
Note Payable 300,000
(d) Journal Entry
Prepaid Printing 2,400
Cash 2,400
(二)
(a) Adjusting Entry
Rent Expense 60,000
Prepaid Rent 60,000
(b) Adjusting Entry
Unearned Admissions Revenue 70,000
Admissions Revenue 70,000
($840,000 ÷ 12 = $70,000)
(c) Adjusting Entry
Interest Expense 2,250
Interest Payable 2,250
($300,000 × .09 × 1 ÷ 12 = $2,250)
(d) Adjusting Entry
Printing Expense 800
Prepaid Printing 800
($2,400 × 20 ÷ 60 = $800)
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