Chapter 1の解答用紙
解答用紙
Chapter 1
解答用紙
問 1 2 3 4 5 6 7 8 9 10 11 12 13
解答
14
(1) ［ ］
(2) ［ ］
(3) ［ ］
(4) ［ ］
(5) ［ ］
(6) ［ ］
(7) ［ ］
(8) ［ ］
(9) ［ ］
(10) ［ ］
15
Transaction A
Assets Increase Decrease No effect
Liabilities Increase Decrease No effect
Transaction B
Assets Increase Decrease No effect
Liabilities Increase Decrease No effect
Transaction C
Assets Increase Decrease No effect
Liabilities Increase Decrease No effect
Transaction D
Assets Increase Decrease No effect
Liabilities Increase Decrease No effect
選択問題
Chapter 2
解答用紙
問 1 4 5 6 7 8 9
解答
2
A) Increase of accounts receivable Debit Credit
B) Increase of notes payable Debit Credit
C) Increase of interest income Debit Credit
D) Decrease of share capital Debit Credit
E) Increase of advertising expense Debit Credit
F) Decrease of inventory Debit Credit
G) Decrease of retained earnings Debit Credit
H) Increase of purchases Debit Credit
I) Increase of sales discounts Debit Credit
J) Decrease of equipment Debit Credit
3
A) Correct Incorrect
B) Correct Incorrect
C) Correct Incorrect
D) Correct Incorrect
E) Correct Incorrect
F) Correct Incorrect
G) Correct Incorrect
H) Correct Incorrect
選択問題
Chapter 3・4の解答用紙
解答用紙
Chapter 3
解答用紙
問 1 2 3 4
解答
Chapter 4
解答用紙
問 1 2 3 4
解答
選択問題
Chapter 5
解答用紙
問 1 2 3 4 5 7 8
解答
6
(1) $［ ］
(2)
ABC Company
Dr. ［ ］
Cr. ［ ］
Cr. ［ ］
XYZ Company
Dr. ［ ］
Cr. ［ ］
Cr. ［ ］
9 (1)
On March 21
Dr. ［ ］
Cr. ［ ］
(2)
On March 23
Dr.
選択問題
5の解答用紙
解答用紙
10(1) $［ ］
(2) $［ ］
(3) $［ ］
(4) $［ ］
(5) $［ ］
11 (1)
Accounts payable $［ ］
Accounts receivable $［ ］
Cash $［ ］
(2)
Net sales $［ ］
Chapter 6
解答用紙
問 1 2 3 4 5
解答
6
(1) In the above note, ABC Company is called the of the
note, and XYZ Company is the of the note.
(2)
Dr. ［ ］
Cr. ［ ］
(3)
Dr. ［ ］
Cr. ［ ］
Cr. ［ ］
Chapter 7
解答用紙
問 1 2
解答
選択問題
記述問題
Chapter 8の解答用紙
解答用紙
Chapter 8
解答用紙
問 1 2 4 5 6 7 8 9 10 11
解答
3
Cash 1
Date P.R. Amount Date P.R. Amount
Sales 2
Date P.R. Amount Date P.R. Amount
Purchase 3
Date P.R. Amount Date P.R. Amount
Notes Payable 4
Date P.R. Amount Date P.R. Amount
Blue Company 5
Date P.R. Amount Date P.R. Amount
Green Company 6
Date P.R. Amount Date P.R. Amount
Yellow Company 7
Date P.R. Amount Date P.R. Amount
選択問題
12
General Journal G
Date Description P.R. Dr. Cr.
( ) ［ ］
［ ］
Cash (Dr.) Receipt Journal CR
Date Account, Cr. P.R. Amount Total
( ) ［ ］
( ) Cash, Dr. ［ ］
Cash (Cr.) Payment Journal CP
Date Account, Dr. P.R. Amount Total
( ) ［ ］
( ) Cash, Cr. ［ ］
Sales (Cr.) Journal S
Date Account, Dr. P.R. Amount Total
( ) ［ ］
( ) ［ ］
( ) Sales, Cr. ［ ］
Purchases (Dr.) Journal P
Date Account, Cr. P.R. Amount Total
( ) ［ ］
Chapter 8の解答用紙
解答用紙
13Ledgers
Cash 1
Date P.R. Amount Date P.R. Amount
( ) ( ) ［ ］( ) ( ) ［ ］
Accounts receivable 2
Date P.R. Amount Date P.R. Amount
( ) ( ) ［ ］( ) ( ) ［ ］
Land 3
Date P.R. Amount Date P.R. Amount
( ) ( ) ［ ］
Accounts payable 4
Date P.R. Amount Date P.R. Amount
( ) ( ) ［ ］( ) ( ) ［ ］
Share capital 5
Date P.R. Amount Date P.R. Amount
( ) ( ) ［ ］
Sales 6
Date P.R. Amount Date P.R. Amount
( ) ( ) ［ ］
Purchases 7
Date P.R. Amount Date P.R. Amount
( ) ( ) ［ ］
Accounts receivable subsidiary ledgers White Company
Date P.R. Amount Date P.R. Amount
( ) ( ) ［ ］( ) ( ) ［ ］
Yellow Company
Date P.R. Amount Date P.R. Amount
Accounts payable subsidiary ledger Black Company
Date P.R. Amount Date P.R. Amount
Chapter 8の解答用紙
解答用紙
14Ledgers
Cash 1
Date PR Amount Date PR Amount
April ( ) ( ) ［ ］
Accounts receivable 2
Date PR Amount Date PR Amount
April ( ) ( ) ［ ］April ( ) ( ) ［ ］
Notes receivable 3
Date PR Amount Date PR Amount
April ( ) ( ) ［ ］
Sales 4
Date PR Amount Date PR Amount
April ( ) ( ) ［ ］
April ( ) ( ) ［ ］
Sales discounts 5
Date PR Amount Date PR Amount
April ( ) ( ) ［ ］
Accounts receivable subsidiary ledgers Blue Company
Date PR Amount Date PR Amount
April ( ) ( ) ［ ］ April (10 CR-1 1,400
April ( ) ( ) ［ ］
Red Company
Date PR Amount Date PR Amount
April ( ) ( ) ［ ］ April 15 CR-1 1,000
Yellow Company
Date PR Amount Date PR Amount
April ( ) ( ) ［ ］ April 13 CR-1 2,000
Chapter 9
解答用紙
問 1 2 3 4
解答
5
($)
Dr. Cr.
Cash ［ ］ ［ ］
Accounts receivable ［ ］ ［ ］
Inventory ［ ］ ［ ］
Equipment ［ ］ ［ ］
Accounts payable ［ ］ ［ ］
Share capital ［ ］ ［ ］
Retained earnings ［ ］ ［ ］
Sales ［ ］ ［ ］
Purchases ［ ］ ［ ］
Office supplies expenses ［ ］ ［ ］
Total ［ ］ ［ ］
6 (1)
( ) → ( ) → ( ) → ( ) → ( )
(2)
A) Correct Incorrect
B) Correct Incorrect
選択問題
10の解答用紙
解答用紙
Chapter 10
解答用紙
問 1 2 3 4 5 7 8
解答
6
October 1, 2008
Dr. ［ ］
Cr. ［ ］
December 31, 2008
Dr. ［ ］
Cr. ［ ］
March 31, 2009
Dr. ［ ］
Dr. ［ ］
Cr. ［ ］
選択問題
Chapter 11
解答用紙
問 1 2 3 4
解答
5 (1)
Depreciation expense for machinery $ ［ ］
Accumulated depreciation for building $ ［ ］
Net book value for equipment $ ［ ］
(2)
Dr. ［ ］
Cr. ［ ］
6
On April 1
Dr. ［ ］
Cr. ［ ］
Cr. ［ ］
On July 20
Dr. ［ ］
Cr. ［ ］
On December 31
選択問題
12の解答用紙
解答用紙
Chapter 12
解答用紙
問 1 2 3 4 5 6 7 8 10 11 12
解答
9 (1)
On March 21
Dr. ［ ］
Cr. ［ ］
(2)
On March 23
Dr. ［ ］
Cr. ［ ］
(3) $［ ］
(4) $［ ］
13 (1)
Dr. ［ ］
Cr. ［ ］
(2)
Dr. ［ ］
［ ］
Cr. ［ ］
［ ］
(3)
Sales $ ［ ］
Cost of goods sold $ ［ ］
Inventory $ ［ ］
選択問題
Chapter 13
解答用紙
問 1 2 3 4 6 9 10 11 12 13 14 15 16
解答
問 17 18 19 20 21 22 23 24 25 26 27 28 29
解答
問 30 39
解答
5
Advertising expense Debit Credit No entry
Bonds payable Debit Credit No entry
Share capital Debit Credit No entry
Furniture Debit Credit No entry
Interest income Debit Credit No entry
Interest receivable Debit Credit No entry
Notes receivable Debit Credit No entry
Prepaid insurance Debit Credit No entry
Salaries expense Debit Credit No entry
Unearned rent income Debit Credit No entry
7
Dr. ［ ］
Cr. Income summary ［ ］
Dr. Income Summary ［ ］
選択問題
Chapter 13の解答用紙
解答用紙
8Transaction A
Profit for the year Increase Decrease No effect
Retained earnings Increase Decrease No effect
Transaction B
Profit for the year Increase Decrease No effect
Retained earnings Increase Decrease No effect
Transaction C
Profit for the year Increase Decrease No effect
Retained earnings Increase Decrease No effect
Transaction D
Profit for the year Increase Decrease No effect
Retained earnings Increase Decrease No effect
31
ABC Company Trial Balance June 30, 2008
Dr. Cr.
Cash $ ［ ］ $ ［ ］
) ［ ］ ［ ］
Share capital ［ ］ ［ ］
Sales ［ ］ ［ ］
) ［ ］ ［ ］
) ［ ］ ［ ］
32
ABC Company Income Statement
For the Year Ended December 31, 2008
Sales $ ［ ］
Operating expenses:
) ［ ］
) ［ ］
) ［ ］
) ［ ］ ［ ］
) ［ ］
Finance expense:
) ［ ］
Profit for the year $ ［ ］
33
ABC Company Balance Sheet As at December 31, 2008
Assets Liabilities and Equity
Cash $ ［ ］ ) $ ［ ］
) ［ ］ ) ［ ］
) ［ ］ ) ［ ］
) ［ ］ Total liabilities ［ ］
) ［ ］
Chapter 13の解答用紙
解答用紙
34XYZ Company Income Statement
For the Year Ended December 31, 2009
Sales $ ［ ］
Cost of goods sold ［ ］
) ［ ］
Operating expenses:
Salaries expense ［ ］
) ［ ］
) ［ ］ ［ ］
) $ ［ ］
35
XYZ Company Balance Sheet As at December 31, 2009
Assets Liabilities and Equity
Cash $ ［ ］ ) $ ［ ］
) ［ ］ Total liabilities ［ ］
Inventory ［ ］
) ［ ］ Share capital ［ ］
Equipment ［ ］ ) ［ ］
) ［( )］ Total equity ［ ］
36
XYZ Company Adjusted Trial Balance
December 31, 2009
Account Title Trial Balance Adjustment
Adjusted Trial Balance
Dr. Cr. Dr. Cr. Dr. Cr.
Cash 4,800
Accounts
receivable 1,000
Inventory 800
Equipment 4,500
Accumulated
depreciation 1,800
Accounts payable 1,400
Notes payable 600
Share capital 5,000
Retained
earnings 1,800
Sales 9,300
Purchases 5,100
Rent expense 2,100
Communication
expense 1,100
Interest expense 500
Chapter 13の解答用紙
解答用紙
37XYZ Company Income Statement
For the Year Ended December 31, 2009
Sales $ ［ ］
) ［ ］
) ［ ］
Operating expenses:
Rent expense ［ ］
Communication expense ［ ］
) ［ ］ ［ ］
Operating profit ［ ］
Finance expense:
) ［ ］
Profit for the year $ ［ ］
38
XYZ Company Balance Sheet As at December 31, 2009
Assets Liabilities and Equity
Cash $ ［ ］ Accounts payable $ ［ ］ Accounts receivable ［ ］ ) ［ ］ Inventory ［ ］ Total liabilities ［ ］
) ［ ］
Equipment ［ ］ Share capital ［ ］
) ［ ( )］ ) ［ ］
Total equity ［ ］
Chapter 14
解答用紙
問 2 3 4 5 6 7 8
解答
1 A
B
選択問題
Chapter 15・16の解答用紙
解答用紙
Chapter 15
解答用紙
問 1 2 3 4 5
解答
6
(1) Company ( X Y ) is more profitable, because Company X’s profit
for the year margin is［ ］% while Company Y’s profit for the
year margin is［ ］%.
(2) Company ( X Y ) is more able to meet short-term obligation,
because Company X’s current ratio is［ ］% while Company
Y’s current ratio is［ ］%.
(3) From the view point of stockholders, Company ( X Y ) is better,
because Company X’s ROE is［ ］% while Company Y’s ROE
is［ ］%.
Chapter 16
解答用紙
問 1 2 3 4 5 6 7
解答
選択問題
記述問題
