[기출문제] 서울대학교 회계원리 2024-2 중간 기출문제 (정답 포함)

서울대학교 회계원리 2024-2 중간 기출문제 (정답 포함)

 

 

 

1. 시험 정보

 

학교/과목	서울대학교/회계원리
시험명	2024-2 중간
교수명	최선화 교수님
문항수/형식	선택형 15문제 / 풀이형 5문제
정답/해설	✅ 있음
파일형식	-

 

 

 

2. 출제 범위 & 키워드

 

재무회계 기초~중급(재고자산·수익인식·수정분개·감가상각·재무제표 영향) 객관식+계산 종합

 

 

📚 키워드

 

 

 

 

 

3. 기출 미리보기

 

 

1. Omega Company pays its employees twice a month, on the 7th and the 21st. On June 21, Omega Company paid employee salaries of $4,000. This transaction would

 

 

 

4. 자료 보기

 

 

[기출 문제] 

 

Part A: Multiple Choice Questions (객관식 1~15번) 1. Omega Company pays its employees twice a month, on the 7th and the 21st. On June 21, Omega Company paid employee salaries of $4,000. This transaction would a. increase equity by $4,000. b. decrease the balance in Salaries and Wages Expense by $4,000. c. decrease net income for the month by $4,000. d. be recorded by a $4,000 debit to Salaries and Wages Payable and a $4,000 credit to Salaries and Wages Expense. 2. Chang Company took a physical inventory at December 31, 2023 and determined that ¥3,990,000 of goods were on hand. Included in the count was inventory of ¥700,000 on consignment from Keiko Company. On December 30, Chang sold and shipped FOB destination ¥820,000 worth of inventory. These goods arrived at the buyer's place of business on January 2, 2024. What should Chang report for inventory on its December 31, 2023 statement of financial position? a. ¥3,990,000 b. ¥4,110,000 c. ¥3,410,000 d. ¥4,810,000 e. ¥3,290,000 3. Year-end net assets (i.e., assets − liabilities) would be overstated and current expenses would be understated as a result of failure to record which of the following adjusting entries? a. Expiration of prepaid insurance b. Depreciation of fixed assets c. Accrued wages payable d. All of these answers are correct. 4. Reinhoff Inc. reported total assets of €2,600,000, including €435,000 for inventory, and equity of €1,790,000 on the December 31, 2024 statement of financial position. Reinhoff subsequently determined that the ending inventory was understated by €63,000. What is the corrected amount of equity for the year? a. €0 b. €1,727,000 c. €1,790,000 d. €1,853,000 5. The following information is available for Park Company at December 31, 2024: beginning inventory $80,000; ending inventory $120,000; cost of goods sold $1,050,000; and sales $1,800,000. Park's inventory turnover in 2024 is a. 18 times. b. 13.2 times. c. 10.5 times. d. 8.7 times. 6. One problem with the specific identification method is that a. inventories can be reported at actual costs. b. management can manipulate income. c. matching is not achieved. d. the lower-of-cost-or-net realizable value basis cannot be applied. 7. Rowland Company reported the following balances at June 30, 2025: Total Sales Revenue: $32,000 Sales Returns and Allowances: $1,000 Sales Discounts: $500 Cost of Goods Sold: $15,500 Net sales for the month is a. $32,000 b. $31,000 c. $30,500 d. $15,000 8. Saira's Service Shop started the year with total assets of $400,000 and total liabilities of $240,000. During the year, the business recorded $630,000 in revenues, $330,000 in expenses, and paid dividends of $60,000. The net income reported by Saira's Service Shop for the year was a. $240,000 b. $300,000 c. $180,000 d. $570,000 e. $400,000 9. Sternberg Company purchases equipment for $1,200 and supplies for $400 from Tran Co. for $1,600 cash. The entry for this transaction for Sternberg will include a a. debit to Equipment $1,200 and a debit to Supplies Expense $400 b. credit to Cash for Tran c. credit to Accounts Payable for Sternberg d. debit to Equipment $1,200 and a debit to Supplies $400 10. On January 1, 2024, Grills and Grates Inc. purchased equipment for £90,000. The company is depreciating the equipment at the rate of £1,200 per month. At January 31, 2025, the balance in Accumulated Depreciation is a. £1,200 b. £14,400 c. £15,600 d. £74,400 11. A law firm received $2,000 cash for legal services to be rendered in the future. The full amount was credited to Unearned Service Revenue. If the legal services have been rendered at the end of the period and no adjusting entry is made, this would cause a. expenses to be overstated b. net income to be overstated c. liabilities to be understated d. revenues to be understated 12. A post-closing trial balance will show a. zero balances for all accounts b. zero balances for all statement of financial position accounts c. only statement of financial position accounts d. only income statement accounts 13. Tony's Market events: Received goods for $90,000, terms 2/10, n/30. Returned $1,800 of the shipment. Paid $450 freight. Paid within discount period. As a result, inventory increased by a. $86,436 b. $88,650 c. $86,877 d. $86,886 e. $86,850 14. A company balances: Sales Revenue ¥1,500,000; Sales Returns ¥270,000; Sales Discounts ¥30,000; COGS ¥900,000. What is the gross profit rate? a. 60% b. 75% c. 40% d. 25% 15. In a period of rising prices, inventory costed using FIFO will have a. lower net income than average-cost b. lower cost of goods sold than average-cost c. lower income tax expense than average-cost d. lower net purchases than average-cost Part B: Problems (주관식 16~20번) 16. Correcting Entries (12 marks) Prepare separate correcting entries for each error (incorrect entries are not reversed): a. A £225 refund to a customer was debited to Sales Revenue and credited to Cash. b. A £480 credit purchase of supplies was debited to Inventory and credited to Cash. c. A £160 sales return was debited to Sales Revenue and credited to Accounts Receivable. 17. FIFO and LCNRV (13 marks) Boyer Company ending inventory data: Air Fryers: 140 units, Cost $65, Selling Price $72, Cost to sell $1 Induction Burners: 210 units, Cost $75, Selling Price $74, Cost to sell $2 Digital Scales: 175 units, Cost $80, Selling Price $80, Cost to sell $2 (1) Total cost of inventory? (2) NRV per unit for each? (3) Total inventory at LCNRV? 18. Adjustments (5 marks) Trial balance: Revenue $7,000, Expenses $3,900. Adjustments: Depreciation: $1,500 Revenue earned but not billed: $2,300 Accrued interest expense: $700 Unearned revenue now earned: $3,500 Prepaid insurance expired: $600 Calculate the correct net income. 19. Inventory Error (15 marks) Linden Watch Co. uses a periodic system. 2023 ending inventory was overstated by $5,000. a. Calculate correct gross profit for 2023 and 2024. b. Cumulative effect of the error on total gross profit for the two years? 20. FIFO and Average Cost (10 marks) Inventory records: Jan 1: 15,000 units @ $4.50 June 18: 13,500 units @ $4.00 Nov 8: 9,000 units @ $3.50 Physical inventory on Dec 31: 12,000 units. (1) FIFO ending inventory? (2) Average-cost ending inventory?

 

 

[정답]

 

PART A 객관식 정답 1. c 2. b 3,990,000 - 700,000 + 820,000 = 4,110,000 3. d 4. d 1,790,000 + 63,000 = 1,853,000 5. c 1,050,000 / [(80,000 + 120,000) / 2] = 10.5 6. b 7. c 32,000 - 1,000 - 500 = 30,500 8. b 630,000 - 330,000 = 300,000 9. d 10. c 13개월 x 1,200 = 15,600 11. d 12. c 13. d (90,000 - 1,800) x 0.98 + 450 = 86,886 14. d Net Sales = 1,200,000 Gross Profit = 300,000 Gross Profit Rate = 300,000 / 1,200,000 = 25% 15. b PART B 주관식 정답 16. 정정 분개 a. Sales Returns and Allowances 225 Sales Revenue 225 b. Supplies 480 Accounts Payable 480 추가 정정 Cash 480 Inventory 480 현금 거래가 아니므로 현금 복구 및 재고 취소 c. Sales Returns and Allowances 160 Sales Revenue 160 17. FIFO 및 LCNRV Item | Cost | NRV (SP - Cost to Sell) | Lower of Cost or NRV Air Fryers | 9,100 | 9,940 | 9,100 Induction Burners | 15,750 | 15,120 | 15,120 Digital Scales | 14,000 | 13,650 | 13,650 Total | 38,850 | | 37,870 NRV 계산 근거 Air Fryers 72 - 1 = 71 Induction Burners 74 - 2 = 72 Digital Scales 80 - 2 = 78 18. 수정 후 당기순이익 수정 전 순이익 7,000 - 3,900 = 3,100 가산 미청구 수익 2,300 선수수익 실현 3,500 합계 5,800 차감 감가상각 1,500 이자비용 700 보험료 600 합계 2,800 수정 후 순이익 3,100 + 5,800 - 2,800 = 6,100 19. 재고 오류 항목 | 2023 수정 후 | 2024 수정 후 기초재고 | 32,000 | 39,000 매입 | 193,000 | 225,000 기말재고 | 39,000 | 52,000 매출원가 | 186,000 | 212,000 매출총이익 | 94,000 | 108,000 b. 2개년 누적 매출총이익 영향 0 재고 오류는 기간 전체에서 상쇄됨 20. 재고 가액 FIFO 기말재고 9,000 x 3.50 + 3,000 x 4.00 = 43,500 평균법 기말재고 총 재고가액 153,000 총 수량 37,500 units 단위당 평균원가 4.08 기말재고 12,000 x 4.08 = 48,960