BM-003
TRƯỜNG ĐẠI HỌC VĂN LANG
KHOA: KẾ TOÁN KIỂM TOÁN
ĐỀ THI VÀ ĐÁP ÁN ĐỀ THI KẾT THÚC HỌC PHẦN - LẦN 1
Học kỳ 3 , năm học 2021 - 2022
Mã học phần: DAC0191
Tên học phần: KẾ TOÁN MỸ
Mã nhóm lớp học phần: DAC0191_01; DAC0191_02
Thời gian làm bài (phút/ngày): 75 phút (Được sử dụng tài liệu)
Hình thức thi: Trắc nghiệm kết hợp tự luận
Cách thức nộp bài phần tự luận (Giảng viên ghi rõ yêu cầu):
- SV gõ trực tiếp trên khung trả lời của hệ thống thi;
Giảng viên nộp đề thi, đáp án bao gồm cả Lần 1 và Lần 2 trước ngày 30/6/2022.
Format đề thi:
- Font: Times New Roman
- Size: 13
- Tên các phương án lựa chọn: in hoa, in đậm
- Không sử dụng nhảy chữ/số tự động (numbering)
- Mặc định phương án đúng luôn luôn là Phương án A ghi ANSWER: A
- Phần tự luận liền sau phần trắc nghiệm
- Đáp án phần tự luận: in đậm, màu đỏ
ĐỀ THI GỒM 2 PHẦN: TRẮC NGHIỆM VÀ TỰ LUẬN GỒM 20 CÂU TRẮC
NGHIỆM VÀ 2 CÂU TỰ LUẬN, ĐƯỢC CHỌN NGẪU NHIÊN TỪ 22 NHÓM CÂU,
MỖI NHÓM CÂU CHỌN 1 CÂU.
Đề thi Nhóm câu Chọn 1 câu trong 2 câu của mỗi nhóm
Trắc nghiệm
1 1.1 1.2
2 2.1 2.2
3 3.1 3.2
4 4.1 4.2
5 5.1 5.2
6 6.1 6.2
7 7.1 7.2
8 8.1 8.2
9 9.1 9.2
10 10.1 10.2
11 11.1 11.2
12 12.1 12.2
13 13.1 13.2
1
14 14.1 14.2
15 15.1 15.2
16 16.1 16.2
17 17.1 17.2
18 18.1 18.2
19 19.1 19.2
20 20.1 20.2
Tự luận 21 21.1 21.2
22 22.1 22.2
PHẦN TRẮC NGHIỆM (4 điểm)
Nhóm câu 1
Câu 1.1
Which of the following item could be subtracted (less) to the bank balance?
A. Outstanding cheque, $670
B. Deposit in transit, $1500
C. Dishonoured cheque from customer, $175
D. Service charge, $10
ANSWER: A
Câu 1.2
Which of the following item could be added to the bank balance?
A. Deposit in transit, $1500
B. Outstanding cheque, $670
C. Dishonoured cheque from customer, $175
D. Service charge, $10
ANSWER: A
Nhóm câu 2
Câu 2.1
At the end of March, the petty cash fund had a balance of $23. During the month, it was
used to purchase $42 of Petrol and $33 of Cleaning Supplies. The fund was established at
$100. The journal entry to replenish the fund is:
A. Dr Petrol expense $42, Dr Cleaning supplies expense $33, Dr Cash short and over $2
and Cr Cash $77
B. Dr Petrol expense $42, Dr Cleaning supplies expense $33 and Cr Petty Cash $75
C. Dr Petrol expense $42, Dr Cleaning supplies expense $33 and Cr Cash $75
D. Dr Cash $100 and Cr Petty cash $100
ANSWER: A
Câu 2.2
At the end of March, the petty cash fund had a balance of $23. During the month, it was
used to purchase $40 of Petrol and $35 of Cleaning Supplies. The fund was established at
$100. The journal entry to replenish the fund is:
A. Dr Petrol expense $40, Dr Cleaning supplies expense $35, Dr Cash short and over $2
and Cr Cash $77
B. Dr Petrol expense $40, Dr Cleaning supplies expense $35 and Cr Petty Cash $75
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C. Dr Petrol expense $40, Dr Cleaning supplies expense $35 and Cr Cash $75
D. Dr Cash $100 and Cr Petty cash $100
ANSWER: A
Nhóm câu 3
Câu 3.1
Your company uses the allowance method to account for bad debts. At the beginning of the
year, Allowance for doubtful accounts had a credit balance of $1,100. During the year you
recorded Bad debts expense of $3,000 and wrote off uncollectable receivables of $2,100.
What is your year-end balance in Allowance for doubtful accounts?
A. $2,000
B. $1,000
C. $3,100
D. $3,200
ANSWER: A
Câu 3.2
Your company uses the allowance method to account for bad debts. At the beginning of the
year, Allowance for doubtful debts had a credit balance of $1,100. During the year you
recorded Bad debts expense of $3,000 and wrote off uncollectable receivables of $2,100.
Your ending balance of Accounts receivable is $20,000. Calculate the net realisable value
of Accounts receivable at year-end.
A. $18,000
B. $19,000
C. $20,000
D. $21,000
ANSWER: A
Nhóm câu 4
Câu 4.1
At year-end, your company has cash of $ 10,000, receivables of $50,000, inventory of
$40,000 and prepaid expenses totalling $5,000. Liabilities of $60,000 must be paid next
year. What is your acid- test ratio?
A. 1.00
B. 0.83
C. 1.67
D. cannot be determined from the data given
ANSWER: A
Câu 4.2
At year-end, your company has cash of $ 30,000, receivables of $70,000, inventory of
$40,000 and prepaid expenses totalling $5,000. Liabilities of $60,000 must be paid next
year. What is your acid- test ratio?
A. 1.67
B. 1.00
C. 0.83
D. cannot be determined from the data given
ANSWER: A
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Nhóm câu 5
Câu 5.1
Bad debts expense is estimated to be 2% of net credit sales. Net credit sales of the period
were $600,000. The allowance for bad debts account has a credit balance of $10,000. The
entry to record the bad debts expense is:
A. Dr Bad debts expense $12,000; Cr Allowance for bad debts $12,000
B. Dr Bad debts expense $2,000; Cr Allowance for bad debts $2,000
C. Dr Allowance for bad debts $12,000; Cr Bad debts expense $12,000
D. Dr Allowance for bad debts $2,000; Cr Bad debts expense $2,000
ANSWER: A
Câu 5.2
Bad debts expense is estimated to be 3% of net credit sales. Net credit sales of the period
were $500,000. The allowance for bad debts account has a credit balance of $10,000. The
entry to record the bad debts expense is:
A. Dr Bad debts expense $15,000; Cr Allowance for bad debts $15,000
B. Dr Bad debts expense $5,000; Cr Allowance for bad debts $5,000
C. Dr Allowance for bad debts $15,000; Cr Bad debts expense $15,000
D. Dr Allowance for bad debts $5,000; Cr Bad debts expense $5,000
ANSWER: A
Nhóm câu 6
Câu 6.1
Federal Express bought four used Boeing planes. Each plane was worth $33 million, but
the owner sold the combination for $124 million. How much is FedEx's cost of each plane?
A. $31 million
B. $132 million
C. $124 million
D. $30 million
ANSWER: A
Câu 6.2
A copy machine cost $40,000 when new and has accumulated depreciation of $35,000.
Suppose Quick Print scraps this machine, receiving nothing. What is the result of the
disposal transaction?
A. loss of $5,000
B. gain of $5,000
C. loss of $35,000
D. no gain or loss
ANSWER: A
Nhóm câu 7
Câu 7.1
The result of recording a capital expenditure as an expense (a revenue expenditure) is an:
A. Overstatement of current year’s expense
B. Understatement of current year’s expense
C. Overstatement of current year’s net income
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D. Understatement of subsequent year’s net income
ANSWER: A
Câu 7.2
How should you record a capital expenditure?
A. debit an asset
B. debit an expense
C. debit a liability
D. debit capital
ANSWER: A
Nhóm câu 8
Câu 8.1
Miele Appliances owed estimated warranty payable of $1,000 at the end of 2018. During
2019, Miele made sales of $100,000 and expects product warranties to cost 3% of the
sales. During 2019, Miele paid $2,500 for warranties. What is Miele's estimated warranty
payable at the end of 2019?
A. $1,500
B. $2,500
C. $2,000
D. $3,500
ANSWER: A
Câu 8.2
Miele Appliances owed estimated warranty payable of $2,000 at the end of 2019. During
2020, Miele made sales of $100,000 and expects product warranties to cost 3% of the
sales. During 2020, Miele paid $2,500 for warranties. What is Miele's estimated warranty
payable at the end of 2020?
A. $2,500
B. $3,500
C. $2,000
D. $1,500
ANSWER: A
Nhóm câu 9
Câu 9.1
Rye Company purchased a patent for $72,000. The patent is expected to have value for 10
years even though its legal life is 18 years. The amortization for the first year is:
A. $7,200
B. $72,000
C. $4,000
D. $9,000
ANSWER: A
Câu 9.2
Rye Company purchased a patent for $56,000. The patent is expected to have value for 8
years even though its legal life is 18 years. The amortization for the first year is:
A. $7,000
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