《会计学原理》试卷5（Principles of accounting, test paper 5）.docVIP

《会计学原理》试卷5（Principles of accounting, test paper 5） This article is contributed by gyq9510 New page 1 accounting principles test paper 5 First, the noun explanation (15 points) 1, accounting 2. Prepaid expenses 3, accounting documents 4, check out 5, property inventory Two, fill in the blanks (15 points) 1, the basic function of accounting is - - - - - -. 2, of the two parties in the account, which party increases and which party decreases depends on what is adopted -- -- and recorded -- --. 3, the end of the account balance = - - - - - - - - - - - - - - - - -. 4, double entry bookkeeping refers to the bookkeeping method that accounts for the amount of money that occurs during each transaction, in relation to -- -- or -- -- account. 5, the bookkeeping rules of debit and credit bookkeeping are -- -- -- -- -- -- --. 6, made the original documents according to the procedures are divided into complete fill - and - two. 7, reconciliation work, including - - - - - - - - - - - - - - - - - - - - -. Three, accounting questions (20 points) In 1 and May 31, 2003, the balance of an enterprises bank deposit journal was 324000 yuan, and the balance of the bank statement was 316000 yuan. After each check, the following outstanding items were found: (1) the enterprise sends a bank transfer check, the amount is 12800 yuan, the bank has not yet recorded. (2) the bank pays 98000 yuan for the maturity of the loan, and the enterprise has not yet accounted for it. (3) the bank received 32000 yuan from the foreign exchange unit, and the enterprise has not yet accounted for it. (4) the enterprise issues a transfer cheque, the amount of 70800 yuan, the bearer has not yet to the bank for transfer procedures. Requirement: according to the above information, prepare bank balance adjustment form. Bank balance statement May 31, 2003 Unit of value: Yuan Item amount Business bank account, journal balance, bank statement balance Balance after adjustment balance 2, June 14, 2003, Zhang Hong business