(a)利用東吳公司 109 年 12 月 31 日應收帳款的帳齡分析表估計應收帳款無法 收回之金額。 (3%)

(b)假設109年12月31日調整前備抵損失(備抵呆帳)的餘額為借方餘額$900，試 作相關之調整分錄。 (3%)

a. Prepare the adjusting entries at March 31, assuming that adjusting entries are made monthly. Additional accounts are Depreciation Expense, Insurance Expense, Interest Payable, and Supplies Expense. (10%)

b. Prepare a classified statement of financial position at March 31. (5%)

a. Calculate the cost of the ending inventory and the cost of goods sold for (1) FIFO and (2) moving-average cost, using a perpetual inventory system. Assume a sale of 400 units occurred on June 15 for a selling price of £8 and a sale of 440 units on June 27 for £9. (12%)

b. Compute the amount of gross profit under (1) FIFO and (2) average-cost, using a periodic inventory system. (6%)

a. Compute the amount of accumulated depreciation on each bus at December 31, 2020. (12%)

b. During 2021, the Freeman reconsidered their expectations, and estimated that the Bus 2’s useful life would probably be 6 years (in total) instead of 4 years. The estimated residual value was not changed at that time. In addition, the Sum-of-years’-digits method of depreciation was considered the most appropriate to use with this type of Bus. What is the depreciation expense for the Bus 2 in 2021? (4%)

c. Freeman exchanged old Bus 3 (cost £92,000 less £63,000 accumulated depreciation) for new bus on January 1, 2022. The old bus had a fair value of £34,000, and Freeman also received cash of £4,000. Assume this transaction have commercial substance. Prepare the entry to record the exchange of assets. (4%)

a. Prepare the bank reconciliation at September 30. (8%)

b. Prepare the adjusting entries at September 30. (4%)

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