Polytechnic University of the Philippines

COLLEGE of ACCOUNTANCY and FINANCE

Center for Tutorial and Review Services
Sta. Mesa, City of Manila

SIMULATED MIDTERM EXAMINATION

ACCO 2016 - Fundamentals of Accounting, Part 1
Academic Year 2013 - 2014
__________________________________________________________________________________________________________________
General Direction: On the answer sheet provided, shade the letter of the correct answer for each of
the following accounting theories and problems. Each theory is credited for a point each, and each
problem is credited for two (2) points each. Time allotted for this examination is three hours. God
bless.
__________________________________________________________________________________________________________________
Part 1 - Multiple Choice Theories, items 1 - 30
1. Which of the following statements is incorrect?
A Bookkeeping is the routine recording of economic activities, and is a mechanical process.
B Accountants prepares special business and financial studies, as well as tax services.
C Journalizing is one of the accounting steps of the accounting cycle.
D Posting comes before the preparation of the Trial Balance.
2. Which of the following statements best describes the differences or similarities between Financial
Accounting and Managerial Accounting?
A Financial Accounting provides information primarily for internal users while Managerial
Accounting provides information primarily for external users.
B Financial Accounting provides general-purpose reports while Managerial Accounting provides
special-purpose and specific reports to answer managers needs of information.
C Financial Accounting information can also be used by internal users and Managerial Accounting
information can also be used by external users.
D Reports generated by Financial and Managerial Accounting is intended only for the use of
internal users.
3. In the absence of evidence to the contrary, the accounting entity is viewed as continuing in
operation indefinitely. This statement best describes what accounting postulate?
A Accounting entity
B Time period
C Going concern
D Monetary unit
4. Gross inflow of economic benefits during the period arising in the course of ordinary activities of an
enterprise when these inflows result in increase in equity other than those relating to contribution
from owners.
A Assets
B Liabilities
C Capital
D Revenue
E Expenses
5. Which of the following transaction effects is impossible during transaction analysis?
A an increase in asset and an increase in equity
B an increase in asset and an increase in liability
C a decrease in liability and a decrease in asset
D a decrease in equity and a decrease in asset
E none of the given
6. The purchase of an equipment on account to be used in the ordinary business operations will result
to
A increased amount of assets
B increased amount of liabilities
C decreased amount of assets
D no effect on assets
E both A and B
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7. Which of the following process statements regarding journalizing said to be incorrect?

A We write the date of the transaction at the date column of the journal, but the year may not be
written in every transaction recorded in the journal.
B We write the account title to be credited below and indented in respect with the account title
debited, with the amount to be credited written on the credit column.
C A short, but concise explanation of the journalized transaction may be written below and
indented in respect with the account title credited, and the amount should be included in the
explanation.
D The posting reference column is actually left blank during the process of journalizing, as this
column is actually filled up when we post the transactions in the ledger.
E All of the given statements are actually correct.
8. After the primary ruling of the amounts after posting and before the preparation of the trial balance,
you can infer that you have made an error when this account has a debit balance.
A Prepaid Expenses - Fire Insurance
B Due to Creditors - Operating
C Sue Ramirez, Drawing
D Repairs and Maintenance - Automobile
9. After the posting of the journalized transactions, JC Company will be preparing its very first Trial
Balance after its first year of operations. Which of the following account titles would not be normally
present in the firms very first trial balance?
A Accumulated Depreciation - Office Equipment
B Prepaid Expenses - Rent
C Salaries Expense
D Charity Contributions
10. The accounting equation A = L + C is represented formally in the Statement of Financial Position. If
the equality of debits and credits would be considered, we have what we call the expanded
accounting equation. This expanded accounting equation is a representation of what?
A Statement of Comprehensive Income
B Worksheet
C Unadjusted Trial Balance
D Statement of Cash Flows
11. The debit and credit totals of the trial balance was P450,000. However, it was seen that the following
transactions were not journalized, and subsequently, not posted:

Purchase of office equipment on account, P100,000.

Purchase of office supplies, P10,000 cash payment.
Payment of a liability amounting to P20,000.

What will be the effect of the following unrecorded transactions to the totals of the trial balance?
A There will be no change on the trial balance totals.
B The totals will be P80,000 higher than the original.
C The totals will be P100,000 higher than the original.
D The totals will be P20,000 lower than the original.
12. Failure to record the adjusting entry for a prepaid expense would result to
A Overstated net income and overstated assets
B Overstated net income and understated assets
C Understated net income and overstated assets
D Understated net income and understated assets
13. The account Accumulated Depreciation
A presents the current amount of depreciation recognized for the accounting period.
B presents the amount the firm will be able to recover after selling the asset at the end of its life.
C presents the amount of all depreciation recognized during the life of the asset.
D is deducted to the asset cost to arrive at the carrying value of the asset.
E Both C and D.

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14. A company failed to recognize the following adjusting entries at year-end: (1) A prepaid expense
that was already expired. (2) An unearned rent revenue that has already been earned. (3)
Depreciation of one of the firms equipments. What will be the net effect of the preceding failures in
the assets, liabilities, revenue, and expenses of the company?
A All financial statement elements are overstated.
B All financial statement elements are understated.
C Understated, Understated, Overstated, Overstated, respectively.
D Overstated, Overstated, Understated, Understated, respectively.
15. If a firm does not facilitate the use of a worksheet, which of the following statements is true?
A The adjusting entries should be journalized and posted immediately, so that the ledger will be
the basis for the amounts to be reported in the financial statements.
B The adjusting and closing entries should be journalized and posted immediately, so that the
ledger will be the basis for the amounts to be reported in the financial statements.
C The closing entries should be journalized and posted immediately, so that the ledger will be
the basis for the amounts to be reported in the financial statements.
D The use of a worksheet is mandatory for every business firm.
16. The Statement of Financial Position is another name for
A Accounting Equation
B Balance Sheet
C Capital Statement
D Notes to financial statements
17. Which of the following statements is true regarding the Statement of Financial Position prepared
under account form and report form?
A The account form Statement of Financial Position presents the companys financial position with
liabilities and equity reported under the assets section.
B The report form Statement of Financial Position presents the companys financial position like a
T-account, which reports the assets on the left side, and the liabilities and equity on the right
side.
C The account form Statement of Financial Position presents the companys financial position like
a T-account, which reports the assets on the left side, and the liabilities and equity on the right
side.
D The report form Statement of Financial Position presents the companys financial position with
liabilities and equity reported under the assets section.
E Both C and D.
18. Which of the following accounts should not be seen in the Statement of Financial Position?
A Cash
B Salaries Payable
C Charity Contributions
D Prepaid Expenses
19. When there are neither additional investments nor owners withdrawals during the accounting
period, and the ending capital is larger than the beginning capital, we can conclude that
A The company has a lot of cash in the Cash account.
B The company had a profit for the period.
C The company had a loss for the period.
D None of the given.
20. Which of the given accounts is not an expense account?
A Repairs and Maintenance
B Rental Payments
C Charity Contributions
D Accumulated Depreciation
21. Which of the given accounts is not a revenue account?
A Service Revenue
B Commissions from consignment
C Repairs and Maintenance
D Interest earned from notes receivable

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22. Before closing it against the capital account, a credit balance in the Income Summary account tells
you that
A the company may have a larger ending capital in respect with the beginning capital, assuming
there is neither additional investments nor withdrawals.
B the company may have a smaller ending capital in respect with the beginning capital, assuming
there is neither additional investments nor withdrawals.
C the accounting process up to this point is correct.
D you dont need to proceed to the Post-Closing Trial Balance.
23. Which of the following choices presents the correct sequence of accounts in the ledger?
A Accounts Receivable, Salaries Payable, Perez, Drawing, Perez, Capital, Rent Expense, Service
Revenue.
B Office Supplies Inventory, Long-term Notes Payable, Due to short-term creditors, Service
Revenue, Perez, Capital, Rent Expense
C Automobile, Accumulated Depreciation - Automobile, Depreciation Expense - Automobile,
Commissions Revenue, Repairs and Maintenance
D Equipment, Accumulated Depreciation - Equipment, Due to short-term creditors, Perez, Capital,
Service Revenue, Charity Contributions, Salaries and Wages
24. Which of the following accounts would be present in the Post-Closing Trial Balance?
(1) Salaries and Wages Payable
(2) Tan, Capital
(3) Due to short-term creditors
(4) Service Revenue
A
B
C
D

(5)
(6)
(7)
(8)

Accumulated Depreciation - Equipment

Accounts Receivable
Prepaid Expenses - Insurance
Rent Expense

12346
123567
1246
12478

25. Which of the following adjusting entries should be reversed?

A Prepaid Expenses under Asset Method
B Prepaid Expenses under Expense Method
C Deferred Revenue under Liability Method
D Deferred Revenue under Revenue Method
E Both B and D
26. Which of the following headings would not be present in an 8-column worksheet?
A Trial Balance
B Adjustments
C Adjusted Trial Balance
D Statement of Comprehensive Income
E Statement of Financial Position
27. Which of the following steps in the accounting cycle is optional?
A Worksheet
B Adjusting Entries
C Closing Entries
D Reversing Entries
E Both A and D
28. Should trial balance totals does not equal, and there is a difference that is divisible to nine, which of
the following statements are correct?
A There may be a transposition error.
B There may be a slide error.
C There may be a wrong amount posted in the ledger.
D A and B only.
E A, B, and C are correct.
29. Which financial statement reports owners cash withdrawals?
A Statement of Financial Position
B Statement of Changes in Equity
C Statement of Comprehensive Income
D Statement of Cash Flows
E Both B and D
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30. Debit and credit

A increases assets and increases liabilities, respectively.
B increases assets and decreases liabilities, respectively.
C decreases capital and decreases liabilities, respectively.
D decreases capital and increases expenses, respectively.

Part 2 - Multiple Choice Problems, items 31 - 65

31. On January 1, 2013, Jiyeon Company reported the following on its Statement of Financial Position:
Current assets
Noncurrent assets
Current liabilities
Noncurrent liabilities, excluding P1,000,000 long-term notes payable

P2,190,000
3,260,000
500,000
950,000

During 2013, the owner of the firm, Jiyeon Park, had withdrawn P100,000 for personal emergency
expense. The Statement of Comprehensive Income for 2013 then reported the following:
Service Revenue
Commissions Revenue
Total Operating and Administrative Expenses

P670,000
50,000
330,000

December 31, 2013 capital of the owner is 80% of the amount of assets at year-end. How much is
the increase (decrease) in liabilities?
A
B

P1,627,500
P 662,500

C
D

P(1,627,500)
P (662,500)

32. Using the information in item 31, how much is Jiyeon Companys net income for 2013?
A
B

P290,000
P340,000

C
D

P390,000
P440,000

33. Using the information in item 31, how much is Jiyeon Companys assets at the end of 2013?
A
B

P5,650,000
P4,112,500

C
D

P3,690,500
P3,550,000

34. 85% of the assets of Genie High School Company at the start of 2013 amounts to P1,700,000. During
the year, total liabilities increased by P500,000, and year-end capital is P1,850,000, which
represents two-thirds of the companys assets. How much is the total liabilities of the company
reported in 2012?
A
B

P395,000
P425,000

C
D

P500,000
P650,000

35. Using the information in item 34, how much is the Owners Equity reported in 2012?
A
B

P1,575,000
P1,355,000

C
D

P1,275,000
P1,000,000

36. At the start of 2013, Clarise Perez Company had a cash balance of P900,000. During 2013,
operations resulted in the following:
Net cash from operating activities
Net cash from investing activities
Net cash from financing activities

P 870,000
(450,000)
90,000

How much is Clarise Perez Companys cash balance to be reported on December 31, 2013 Statement
of Financial Position?
A
B

P1,410,000
P1,770,000

C
D

P1,860,000
P1,900,000

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37. The bookkeeper of Schai Sigrist Company prepared the Statement of Financial Position of the
company while the accountant was in leave. As she knew that the Statement of Financial Position
should have equilibrium, she did everything just to make it balance, making the balance sheet of the
company erroneous. All amounts are correct, but some are out of place or should not be reported in
the balance sheet:
Schai Sigrist Company
Statement of Financial Position
December 31, 2013
Cash
Insurance Expense
Land
Salaries Expense
Office Furniture
Accounts Payable
Utilities Expense
TOTAL

ASSETS

P8,100
450
47,250
4,950
10,050
4,500
3,150
P78,450

LIABILITIES and EQUITY

Notes Receivable
Interest Expense
Office Supplies Inventory
Accounts Receivable
Notes Payable
Sigrist, Capital
TOTAL

P4,500
3,000
1,200
3,900
31,500
34,350
P78,450

What is the correct amount of Owners Equity?

A
B

P34,350
P35,375

C
D

P37,350
P39,000

38. Using the information in item 37, how much is Schai Sigrist Companys total assets for 2013?
A
B

P73,250
P75,000

C
D

P76,350
P78,450

39. Darlene Zschech Company has provided you the following information regarding their first month of
operations:

Invested P500,000 cash and P350,000 worth of automobile to start the company.
Purchased office supplies worth P20,000 and paid it in cash.
Purchased furniture and fixtures on account, P50,000
Rendered services to customers, receiving cash of P10,000.
Rendered services to customers on account, P20,000
Paid a fourth of the price of furniture and fixtures.
Received half of the amount of revenue rendered to the credit customer.
Withdrawn P35,000 cash for a personal emergency expense.
From her own money, bought P2,500 worth of supplies to decorate the office.
Rendered service to customers, receiving cash of P15,000.
Telephone, electricity, and water expenses for the month, paid it in cash immediately, P8,000.

The automobile is depreciated on a straight-line basis, with a useful life of 10 years and a residual
value of 10% of the asset cost. At month-end, P8,000 worth of office supplies were already used.
How much is the unadjusted trial balance totals?
A
B

P913,875
P921,875

C
D

P922,000
P924,500

40. Using the information in item 39, how much is the Statement of Financial Position totals?
A
B

P913,875
P921,875

C
D

P922,000
P924,500

41. Using the information in item 39, how much is the companys February 1, 2013 Capital?
A
B

P838,875
P841,375

C
D

P850,375
P870,000

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42. Provided here is an excerpt from the worksheet of Choi Sulli Companys third month of operations:
Trial Balance
Debit (Credit)

Cash
Accounts Receivable
Office Supplies Inventory
Prepaid Expenses - Insurance
Prepaid Expenses - Rent
Equipment
Accumulated Depreciation - Equipment
Service Revenue
Commissions Revenue

320,000
124,000
10,000
42,000
24,000
542,000
(11,583)

Adjusted Trial
Balance
Debit (Credit)

Income Statement
Credit

320,000
124,000
8,000
30,000
20,000
542,000
(17,375)

159,000
12,000

Other expenses amount to P65,000. How much is the companys net income?
A
B

P106,208
P100,208

C
D

P82,208
P70,208

43. The balance of the Accumulated Depreciation account of one of High Jump Companys equipment as
of September 30, 2013 was P44,000. This equipment was purchased on April 1, 2013. This asset has
an estimated residual value of 12% of the asset cost and has a useful life of 15 years. How much is
the asset cost at the time of acquisition?
A
B

P1,250,000
P1,300,000

C
D

P1,450,000
P1,500,000

44. Using the information in item 43, how much is the assets estimated residual value?
A
B

P150,000
P156,000

C
D

P174,000
P180,000

45. Using the information in item 43, how much is the assets carrying value on December 31, 2014?
A
B

P1,346,000
P1,296,000

C
D

P1,212,000
P1,184,000

46. Lana Cala Finance Center, a calendar-year reporting entity, has the following prepayments and
deferrals as of 2013:
Prepaid Expenses - Insurance
Policy
A
B
C

Amount
P127,200
34,200
30,000

Date paid
May 1, 2013
June 30, 2013
September 1, 2013

Date of expiration
April 30, 2017
June 30, 2016
August 30, 2015

Unearned Management Fees, all paid by one client on July 1, 2013

Service Design

Amount

Forecasting and Budgeting

P59,500

Management Services

P160,000

Income Tax Return

P20,000

Duration
contract on seven months
services
contract on eight months
services
To be earned at year-end for
the preparation of the income
tax return.

How much Insurance Expense will be seen in the December 31, 2014 Statement of Comprehensive
Income?
A
B

P27,500
P31,900

C
D

P58,200
P90,100

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47. Using the information in item 46, how much is the Management Fees to be reported in the December
31, 2013 Statement of Comprehensive Income?
A
B

P171,000
P191,000

C
D

P221,000
P231,000

48. Using the information in item 46, and assuming the firm reported net income of P320,000, but failed
to recognize the necessary adjustments provided in item 46, how much is the correct net income of
Lana Cala Finance Center for 2013?
A
B

P479,100
P452,800

C
D

P420,900
P400,000

49. On August 1, 2013, Jay Dawson Company paid P68,000 representing eight months rent paid in
advanced for the office space they are occupying in, debiting the appropriate asset account at this
date. The terms of the rent provides that in the event damage was made to the property, the tenant
will be charged an additional 12% equal to the duration of the stay until the said damage was
happened. On October 31, 2013, Jay Dawson accidentally made damage to the office space. How
much additional charges should be debited by Jay Dawson Company at year-end?
A
B

P3,060
P5,100

C
D

P6,120
P8,160

50. Using the information in item 49, how much total rent expense should be presented by Jay Dawson
Company on December 31, 2013 Statement of Comprehensive Income?
A
B

P42,500
P45,560

C
D

P48,620
P50,660

51. Kim Jiwon Company, on December 31, 2013, reported Insurance Expense totalling P6,000. This
amount came from the expiration of two insurance policies. Policy A which has a life of two years,
was expensed at P2,250, and policy B which has a life of three years, was expensed at P3,750. Both
of these aforementioned insurance policies were paid in cash last October 1, 2013. How much total
cash was paid by Kim Jiwon Company which was debited to Prepaid Expenses - Insurance account
on October 1, 2013?
A
B

P18,000
P45,000

C
D

P63,000
P80,000

52. Yuri Company bought 60 boxes of pens all worth P9,000 and 200 boxes of pencils worth P72 per box,
on account last August 2, 2013, debiting the appropriate asset account for this transaction. After two
months, the company received P52,000 representing an advanced payment of a tenant for eight
months rent for an office space, in which this office space is recognized by the company as an
investment property.
At year-end the company used 45 boxes of pens and 98 boxes of pencils. During the preparation of
the year-end financial statements, the company reported a profit of P57,780 but failed to recognize
the adjustments for the transactions mentioned above. What is the correct amount of Yuri
Companys profit for the year ended December 31, 2013?
A
B

P91,086
P63,474

C
D

P52,086
P24,474

53. Using the information in item 52, how much income was earned on the companys investment
property?
A
B

P48,780
P38,280

C
D

P28,800
P19,500

54. Jung Somin Company paid P123,200 as a payment for rent expense for eight months rent starting
September 1, 2013. How much rent expense will be reported on December 31, 2013?
A
B

P33,700
P52,400

C
D

P61,600
P77,000

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55. Hills and Associates render services to its clients in the field of Accounting and Finance. On April 1,
2013, the company received the following prepayments for various services by one of its clients, SM
Corporation, crediting the appropriate liability account for this transaction.
Service Design
Management Consultancy
Financial Statement Audit
Tax Services
Financial Analysis

Amount

Duration
P 75,000
108,000
48,000
60,000

three years
three years
four years
two years

How much will be the increase in the Service Revenue - Management Consultancy account after all
2013 year-end adjustments?
A
B

P18,750
P25,000

C
D

P43,750
P50,000

56. Using the information in item 55, how much is the total Service Revenue to be recognized on
December 31, 2014?
A
B

P 77,250
P103,000

C
D

P126,750
P140,000

57. Using the information in item 55, and assuming that on April 1, 2013, all payments made by SM
Corporation was credited on their appropriate liability accounts, how much is the balance of the
Unearned Service Revenue account as of December 31, 2013?
A
B

P160,250
P188,000

C
D

P213,750
P240,000

58. Jazz Ocampo Company has an outstanding 180-day, 12% note payable dated October 1, 2013
amounting to P300,000. The interest is payable upon the maturity of the note. Jazz Ocampo
Companys accounting period is the calendar year. Interest for October 1 to the end of the
accounting period has accrued on the note. The company also pays P90,000 every week for a fiveday work week ending Friday. The work week ended January 3, 2014. How much is the interest
payable at year-end?
A
B

P 9,000
P18,000

C
D

P36,000
P75,000

59. Using the information in item 58, how much is the salaries payable at year-end?
A
B

P36,000
P54,000

C
D

P75,000
P90,000

60. Coleen Companys net income was erroneously computed by a non-accountant as follows:
Service Revenue
Commissions Revenue - Consignment
Cash balance, January 1, 2013
Less: Deductible items
Cash withdrawal by the owner
Cash paid for purchase of equipment
Salaries Expense
Rent Expense
Utilities Expense
Net Income

P450,000
125,000
395,000
35,000
200,000
15,000
3,700
5,450

P970,000

259,150
P710,850

Although erroneously computed, all amounts are correct based on the ledger and worksheet, except
for commissions revenue, which is overstated by P15,500 and rent expense, which is understated by
P4,300. What is the correct net income of Coleen Company?
A
B

P710,850
P699,650

C
D

P531,050
P331,050

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61. Seoul National Music Store had revenues of P564,780 and expenses of P145,660. Assets at year-end
amounts to P2,334,000 and liabilities amounts to P987,610. 25% of the total assets are accounts
receivable and 10% of the expenses are for utilities. How much Utilities Expense and Accounts
Receivable will be seen in the Post-Closing Trial Balance for the year ended?
A
B

P14,566 and P583,500

P14,566 and P
-0-

C
D

P -0- and P583,500

P-0- and P-0-

62. At the start of the month, Hillsong Company has assets of P259,000 and liabilities of P64,000. This
amount of assets includes a newly purchased equipment, and two trucks, which have amounts of
P96,400, P300,000, and P850,000 respectively. During the month, the owner of the firm had
withdrawn cash of P15,000 and had expenses of P15,254 for salaries, P10,500 for rent, and P5,250
for utilities. At the end of the month, the amounts of the equipment and two trucks, net of
accumulated depreciation is P95,195, P296,250, and P839,375, while assets amount to P359,000
and liabilities amount to P24,000. How much is the revenue during the month?
A
B

P224,654
P201,584

C
D

P186,004
P161,584

63. Presented here is the adjusted trial balance of Goo Jaehee Company.
Goo Jaehee Company
Adjusted Trial Balance
December 31, 2013
Debit
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Equipment
Accumulated Depreciation - Equipment
Accounts Payable
Notes Payable
Salaries Payable
Goo, Capital
Goo, Drawing
Service Revenue
Supplies Expense
Insurance Expense
Depreciation Expense
Advertising Expense
Selling Expense

Credit
565,000
200,000
50,000
40,000
100,000

10,000
30,000
100,000
10,000
100,000
95,000
1,300,000

16,000
88,000
243,000
10,000
588,000
355,000

1,300,000

How much is the net income of Goo Jaehee Company?

A
B

P10,000
P20,000

C
D

P30,000
P40,000

64. Using the information in item 63, how much is the ending capital balance of the firm?
A
B

P578,000
P588,000

C
D

P598,000
P608,000

65. Using the information in item 63, how much is the Post-Closing Trial Balance total?
A
B

P955,000
P965,000

C
D

P975,000
P985,000

Prepared by,
Kevin Troy M. Chua
BSA 4-7D
Vice President, Center for Tutorial and Review Services
Mr. College of Accountancy 2012
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PUP - CAF Center for Tutorial and Review Services

For inquiries and suggested answers, visit the CTRS

office at W500A, or contact the exam administrator
through his Facebook account, Kevin Troy Chua (Real
Kevin), or follow him through his Twitter account
@kevintroy15.
/ktmc mr.coa2012 :))
May 24, 2013 10:05 pm

May 24, 2013 10:05 pm

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