复旦管院会计学2010考试试题.doc

2010～2011学年第一学期期末考试试卷
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课程名称：_________会计学 _________ 课程代码：__ _MANA120003____
开课院系：_______管理学院 __________ 考试形式： 闭卷
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1 Aloha Company uses a perpetual inventory system It entered into the following calendar-year 2008 purchases and sales transactions
Date
Activities
Units Acquired at Cost
Units Sold at Retail
Jan1
Beginning Inventory
700 units @ $55/unit
Jan10
Purchase
550 units @ $56/unit
Feb12
Purchase
220 units @ $57/unit
Feb15
Sales
900units @ $90/unit
July 21
Purchase
270 units @ $58/unit
Aug5
Purchase
445 units @ $59/unit
Aut10
Sales
750 units @ $90/unit
Total
2185 units
1650 units
Required
1 Compute cost of goods available for sale and the number of units available for sale
2 Compute the number of units in ending inventory
3 Compute the cost assigned to ending inventory using (a) FIFO, (b) LIFO, (c) specific identification—units sold consist of 700 units from beginning inventory, 500 units from the January 10 purchase, 220 units from the February 13 purchase, 200 units from the July 21 purchase, and 30 units from the August 5 purchase, and (d) weighted average—round per unit costs to tenth of a cent and inventory balances to the dollar
4 Compute gross profit earned by the company for each of the four costing methods in part 3
5 If the company’s manager earns a bonus based on a percent of gross profit, which method of inventory costing will the manager likely prefer?
答案
Compute cost of goods available for sale and units available for sale
Beginning inventory
700 units @ $55 =
$ 38,500
Jan 10
550 units @ $56 =
30,800
Feb 13
220 units @ $57 =
12,540
July 21
270 units @ $58 =
15,660
Aug 5
445 units @ $59 =
26,255
Units available
2,185 units
Cost of goods available for sale
$123,755