5. Equipment is purchased for cash.

1. prepare the journal entry on Dec. 31, 2018.

2 .prepare the journal entry on Dec. 31, 2020.

3. compute the amount of installment note payable to be reported as a current liability on Dec. 31, 2021.

4. compute the amount of installment note payable to be reported as a non-current liability on Dec. 31, 2021.

1. A physical count of goods on hand at the end of the current year resulted in some goods being counted twice.

2. The ending inventory in the previous period was overstated.

3. Goods purchased on account in December of the current year and shipped FOB shipping point were recorded as purchases, but were not included in the count of goods on hand on Dec. 31 because they had not arrived by Dec. 31.

4. Goods purchased on account in December of the current year and shipped FOB destination were recorded as purchases, but were not included in the count of goods on hand on Dec. 31 because they had not arrived by Dec. 31.

5. The internal auditors discovered that the ending inventory in the previous period was understated $30,000 and that the ending inventory in the current period was overstated $40,000. INSTRUCTIONS: For each event, analyze the impact on the indicated items at the end of the current year by placing the appropriate code letter in the box below under each item. Code”O”= item is overstated； Code”U”= item is understated； Code”NA”= item is not affected. Please copy the he box below in your answer sheet and fill in it.

1. Assuming the double-declining-balance is used, compute the carrying amount at Dec. 31, 2017.

110年 - 110 國立政治大學_碩士班招生考試_會計學系/會計組、稅務組:會計學#125376

110年 - 110 國立政治大學_碩士班招生考試_財政研究所:會計學#125253

110年 - 110 國立政治大學_碩士班招生考試_財政所:會計學#123405

110年 - 110 國立中央大學_碩士班招生考試_企業管理學系/工商管理丁組(一般生):會計學#103877

110年 - 110 國立宜蘭大學_碩士班招生考試_應用經濟與管理學系應用經濟學及經營管理（聯合招生）：會計學#102103

109年 - 109 東吳大學_轉學生招生考試_商學（進修學士班）二年級︰會計學#105831

109年 - 109 國立宜蘭大學_碩士班招生考試_應用經濟與管理學系應用經濟學碩士班及經營管理：會計學#103274

109年 - 109 東吳大學_轉學生招生考試_會計學系三年級︰會計學（二）#102187

109年 - 109 東吳大學_轉學生招生考試_會計學系二年級︰會計學#102185

107年 - 107 東吳大學_暑假轉學生招生考試_商學(進修學士班)三年級：會計學#105901