[기출문제] 경기대 수원캠 회계원리 2025-2 기말 기출문제 (정답 포함)

경기대 수원캠 회계원리 2025-2 기말 기출문제 (정답 포함)

 

 

 

1. 시험 정보

 

학교/과목	경기대 수원캠/회계원리
시험명	2025-2 기말
교수명	-
문항수/형식	풀이형 29문제
정답/해설	✅ 있음
파일형식	-

 

 

 

2. 출제 범위 & 키워드

 

회계원리 전반의 현금·금융자산, 재고자산 평가, 매출채권·어음, 유형자산 감가상각, 부채 및 채권, 자본과 배당 등 재무회계 계산 문제

 

 

📚 키워드

 

 

 

3. 기출 미리보기

 

 

1. [Bank Reconciliation] Using the data below for 12/31, compute the adjusted cash balance (bank/book) and prepare the necessary book entries.

 

 

 

 

4. 자료 보기

 

[기출 문제] 

 

 

2025-2 회계원리 Exercises 문제 정리 <9주차> 현금 및 금융자산 Cash & Financial Assets 1. [Bank Reconciliation] Using the data below for 12/31, compute the adjusted cash balance (bank/book) and prepare the necessary book entries. • Bank(은행 측) balance: $13,380; Book(회사 측) balance: $11,050 • Outstanding checks: $1,875; Deposits in transit: $1,250 • Bank collection (note+interest): $1,600; Bank service charge: $35; NSF: $280 • Bank error: $420 mischarged to the company 2. [Classification & Measurement] For 12/31/20X1 and 12/31/20X2 (USD), compute: total carrying amount at 20X1 year-end, FVPL unrealized gain/loss in 20X2 (P&L), and 20X2 FVOCI ending AOCI. • Amortized cost bond: 20X1 amortized cost 190,000; 20X2 amortized cost 186,000 • FVPL bond: 20X1 fair value 74,000; 20X2 fair value 68,500, Acquisition cost 70,000 • FVOCI bond: 20X1 fair value 100,000; 20X2 fair value 102,500, Acquisition cost 100,000 3. [FVOCI Equity] On 3/1/20X1, buy 2,000(주) shares at $18 and pay a 1.5% commission(수수료) on the purchase amount. At 12/31/20X1, fair value is $19.5 per share and dividends received were $0.40 per share; compute acquisition cost, dividend income, year end fair value, and holding gain (OCI). 4. [Cash Short & Over] The cash register(장부상 매출) shows $9,820 sales for the day; the actual cash(실제 현금) count is $9,805. Prepare the entry. 5. [Cash Composition] Compute “Cash” for the statement of financial position (USD). • Currency/coins 12,800; Demand deposits 25,400; Money order 900; Undeposited checks 2,600 (not postdated); Petty cash 300, Postdated check 1,200; Employee IOU(I Owe You) 400; Restricted cash for long-term expansion 5,000 <10주차> 재고자산 Inventories 1. Inventory(재고자산) flow (units and unit costs): BI(기초) 120 @10, Purch(구매) A 180 @11, Purch B 200 @12, Purch C 160 @13, physical ending 280 units. (Use Periodic Method) Required: Compute ending inventory and COGS under FIFO, LIFO, weighted-average (average unit cost to 4 decimals). 2. Apply LCNRV(저가법) (individual item basis) to compute ending inventory and total write-down(평가손실): A 150 units / cost 20 / NRV(순실현가능가치) 22; B 200 units / cost 15 / NRV 13; C 100 units / cost 30 / NRV 28. 3. Gross Profit Method (매출총이익법): BI 25,000; Net Purchases (매입) 140,000; Net Sales (매출) 200,000; Gross margin rate(매출총이익률) 35% of sales; estimate ending inventory. 4. Retail Inventory Method (소매재고법): BI cost 50,000 retail(판매) 70,000; Purchases cost 80,000 retail 112,000; Net sales(매출) 120,000; compute ending inventory at cost. 5. Periodic system (실지재고조사법): Compute Net Purchases(매입) and COGS given BI 40,000; Purchases 200,000; Purchase returns(환불) 8,000; Purchase discounts(할인) 4,000; Freight-in(운임) 6,000; Ending Inv (physical) 52,000. <11주차> 채권 및 채무 Receivables & Liabilities 1. [Allowance—Percent of AR] AR(매출채권) end balance is 120,000; required allowance is 4% of AR; beginning allowance has a 1,800 credit balance. Compute (1) the current bad debt expense(대손상각비) adjustment and (2) AR NRV at year-end. 2. [Allowance—Aging] Given AR aging and estimated uncollectible rates: 0–30 days: 60,000 at 2%; 31–60: 20,000 at 6%; 61–90: 10,000 at 15%; >90: 5,000 at 40%. Compute total required allowance and the bad debt expense adjustment if the allowance account has a 500 “debit” balance before adjustment. 3. [Interest Accrual] A 120-day note for 50,000 at 9% is dated Oct 1(10월 1일). Using a 360-day basis, split the total interest(총이자) into (1) current year (Oct–Dec, 90 days) and (2) next year (Jan, 30 days). 4. [Discounting NR] A 60,000, 9%, 90-day note(어음) is discounted after 45 days at a 12% bank discount rate (360-day basis). Compute (1) maturity value(만기금액), (2) bank discount, and (3) cash proceeds(현금수령액). 5. [Notes Payable & Discounted Borrowing] (A) An AP of 24,000 is replaced with a 60-day, 10% note payable(지급어음). Compute the maturity payment. (B) A 90-day discounted(선이자) borrowing is arranged at 14% with a 50,000 face note(액면가); interest is deducted upfront. Compute cash received, maturity payment, and total interest expense(이자비용). <12주차> 유형자산 Prperty, Plant, Equipment 1. Acquisition cost and entry Compute the acquisition cost(취득원가) and prepare the initial journal entry for a machine with: invoice(운송장) 20,000, cash discount 300, freight(운반) 535, insurance(보험) in transit 40, installation(설치) 800, and 100 repair(수리비) from mishandling (expense). 2. Compare three depreciation methods (감가상각 방법) For cost(취득가) 40,000, residual(잔존가) 8,000, life 4 years(내용연수), year-1 usage 2,200 hours, and total expected 10,000 hours, compute year-1 depreciation and year-end carrying amount under ①straight-line 정액법 ②DDB 이중체감법 (residual floor) ③units-of-production 생산량비례법 3. Mid-year acquisition with SYD : Sum-of-Years'-Digits 연수합계법 Asset acquired on July 1 (cost 30,000, residual 3,000, life 5 years) with SYD. (1) Compute current-year (half-year) depreciation and (2) next year’s full-year depreciation. 4. Disposal gain/loss and entries Equipment cost 25,000, prior-year accumulated depreciation(전년도 누적 감가상각) 7,500, disposed(처리) on March 31 this year for 19,000 (straight-line 10%, book 1–3 month depreciation first). Compute (1) Jan–Mar depreciation, (2) gain/loss, and (3) the disposal entry. 5. Goodwill recognition Given FV(공정가치) of identifiable 식별가능 net assets: cash 50,000, AR(매출채권) 50,000, inventory(재고) 300,000, PP&E(유형자산) 700,000, patent(특허권) 100,000, AP(Accounting Payable) 100,000, LTD(Long-term Debt) 300,000, and consideration transferred(지불금액) 900,000, compute goodwill(영업권) and present the recognition entry. <13주차> 부채 Liabilites 1. Payroll and withholdings entries • The weekly gross payroll(총급여) is 30,000; withholdings(원천징수) are income tax(소득세) 5,400, pension(연금) 1,800, and health insurance(건강보험) 600. Compute net pay and present the entry at payment. • Present the entry to remit withholdings the following week. 2. Unearned revenue recognition over time • On January 1, S Co. received 72,000cash for a three-year subscription(구독료) and recorded unearned revenue(선수수익). At December 31, compute revenue recognized and present the adjusting entry. 3. Premium bonds—issued between dates, year-end amortization (straight-line) • Face(액면가) 200,000, coupon(액면이자) 12% (semiannual, in arrears), 10-year maturity(만기) (dated Jan 1), issued on May 1 at 110(발행가 110%) (premium 20,000). • Record (1) issuance(발행) on May 1 (including accrued interest 경과 이자), (2) July 1 interest payment, (3) December 31 interest accrual and year-end premium amortization using 8/116 months. • Compute 2025 net interest expense and the December 31 carrying amount. 4. Warranty provision(제품보증충당부채)—set-up and usage • Annual sales 4,800,000, expected warranty rate 2.5%, actual cash warranty costs 90,000. • (1) Compute the estimated warranty cost and present the entry at sale, (2) record actual expenditures, and (3) compute the year-end provision(충당부채) balance. <14주차> 자본 Shareholders' Equity 1. Outstanding shares and cash dividend Issued(발행) 80,000, Treasury 5,000, and a cash dividend of 1.20 per share is declared; compute total cash dividends payable after the record date using Outstanding(유통주식수) ＝ Issued – TreasuryOutstanding ＝ Issued－Treasury. 2. Mixed share issuance—premium and discount Issue 12,000 ordinary shares 보통주 (par 10) at 14 and 1,500 preferred shares 우선주 (par 100) at 98; compute cash inflow, increases in legal capital (자본금), and share premium (주식발행초과금) (or share discount) for each issuance. 3. Treasury shares—cost method buyback and reissuance With 50,000 ordinary shares outstanding (par 10; legal capital 500,000), the company buys 2,000 With 50,000 ordinary shares outstanding (par 10; legal capital 500,000), the company buys 2,000 treasury shares at 18, then reissues(재발행) 1,200 at 22 and 500 at 16; compute cash effects, changes in Treasury Shares and Paid-in Capital from Treasury Shares, and the ending treasury share balance (shares and carrying amount), assuming sufficient paid-in capital from treasury shares to absorb any deficit.) at 18, then reissues 1,200 at 22 and 500 at 16; compute cash effects, changes in Treasury Shares and Paid-in Capital from Treasury Shares, and the ending treasury share balance (shares and carrying amount), assuming sufficient paid-in capital from treasury shares to absorb any deficit. 4. Small stock dividend—market value method A company with 40,000 ordinary shares (par 10) declares an 8% stock dividend(주식배당) when fair value is 25; compute the retained earnings reduction, Share Dividend Distributable (par), and Share Premium at declaration using RE reclass＝Rate×Shares×Fair valueRE reclass ＝Rate×Shares×Fair value. 5. Cumulative preferred dividend(우선주 배당) allocation Preferred: 10,000 shares (par 100, 5% cumulative), Ordinary: 50,000 shares; no dividends in 20X1–20X2; in 20X3, total dividends of 400,000 are declared; compute 20X3 dividends to preferred and ordinary shareholders, and the ordinary dividend per share. Ordinary =400,000(총배당) -150,000(우선주) = 250,000, Ordinary per share = 250,000/50,000 =5

 

 

 

[정답] 

 

<9주차> 1. (답+해설) • Bank Reconciliation Statement (As of 12/31) o Bank Side ▪ Balance per bank statement: $13,380 ▪ Add(+): Deposits in transit(예인미기입예금 – 입금했으나 은행 처리X): $1,250 ▪ Deduct(-): Bank error (check mischarged – 실수로 돈을 잘못 뺌): $420 ▪ Deduct(-): Outstanding checks (기발행미인출수표 – 수표를 발행 했으나 아직 찾아가지 않은 돈): ($1,875) ▪ Adjusted Bank Balance: $12,335 o Book Side ▪ Balance per books (Corrected): $11,050 ▪ Add(+): Note collected by bank(Collection 추심어음 – 은행이 회사를 대신해 받아준 어음과 이자): $1,600 ▪ Deduct(-): Bank service charge(은행수수료): $35 ▪ Deduct(-): NSF check(부도 수표 – 입금 처리했으나 잔고 부족으로 부도 처리된 것): $280 ▪ Adjusted Book Balance: $12,335 • Adjusting Journal Entries 조정 분개 // To record note collected by the bank (추심어음 – 어음 대신 받아줌) Dr. Business Account 1600 Cr. Notes(어음) Receivable 1600 // To record bank service charge(은행수수료) Dr. Bank Service Charge Expense 35 Cr. Business Account 35 // To record NSF check(부도 수표) Dr. Accounts Receivable 280 Cr. Business Account 280 2. (답+해설) • 20X1 Total Carrying Amount: $190,000 (Amortized Cost 상각후원가) + $74,000 (FVPL 당기손익) + $100,000 (FVOCI 기타포괄손익) = $365,000 • 20X2 FVPL Unrealized Gain/Loss (in P&L): $68,500 - $74,000 = $5,500 Loss (손실) • 20X2 FVOCI Ending Balance in AOCI: $102,500 - $100,000 = $2,500 Credit Balance (대변 잔액, 이익) 3. (답+해설) • Acquisition Cost 취득원가: ($18×2,000) + 수수료(1.5%×$36,000) = 36,000 + 540 = $36,540 • Dividend Income 배당수익: $0.40 × 2,000 = $800 • Year-end Fair Value 기말 공정가치: $19.5 × 2,000 = $39,000 • Holding Gain (OCI) 평가이익: 기말가치 – 취득원가 = $39,000 - $36,540 = $2,460 4. (답+해설) • Journal Entry: The cash count ($9,805) is $15 less than the register total ($9,820), so the shortage is recorded as an expense. 9,820 – 9,805 = 15 Dr. Cash 9,805 Dr. Cash Short and Over 15 Cr. Sales Revenue 9,820 5. (답+해설) • The total amount of "Cash" to be reported on the statement of financial position is the sum of all unrestricted(제한 없이) and immediately available(즉시 사용가능한) items: $12,800 (Currency 통화) + $25,400 (Deposits 요구불예금) + $900 (Money Order 우편환) + $2,600 (Unpostdated Checks 미예입수표) + $300 (Petty Cash 소액 현금) = $42,000 • Excluded items: The postdated check 선일자수표 – 받을 때까지 매출채권($1,200) is a receivable, the IOU 차용증 – 대여금, 미수금($400) is a receivable, and the restricted cash for long-term expansion 장기목적 예치금 – 비유동자산($5,000) is a non-current asset. <10주차> 1. (답+해설) Totals: cost(원가) = 7660, units(수량) = 660, EI(기말재고) = 280, sales units = 380 FIFO(선입선출 – 나중에 산 게 기말재고에 남음) : EI =160×13(Purch C) + 120×12(Purch B) = 3,520 COGS = Total cost – EI = 7,660−3,520 = 4,140 LIFO(후입선출 – 처음에 산 게 기말재고에 남음) : EI =120×10(기초) + 160×11(Purch A 나머지, 280개에 맞춰서) = 2,960 COGS = 7,660−2,960 = 4,700 Weighted-average(가중평균법) : average cost 평균단가 = 총원가/수량 = 7,660/660 = 11.6061 EI 기말재고 = 280×11.6061(평균단가) = 3,249.70 COGS 매출원가 = 총원가 – 기말재고 = 7,660−3,249.70 = 4,410.30 2. (답+해설) LCNRV -> 항목별로 원가(cost)와 NRV 중 낮은 금액 선택 (individual): A at cost = 20 x 150 = 3,000, B at NRV = 13 x 200 = 2,600, C at NRV = 28 x 100 = 2,800 -> EI = 3000 + 2600 + 2800 = 8,400 Total cost = 9,000(cost x units의 합); write-down = 총원가 – 평가액 = 9000 – 8400 = 600 entry Dr Loss 600 / Cr Inventory 600 3. (답+해설) COGS rate (매출원가율) = 100% - 35% = 65%; COGS = 200,000(매출) × 0.65 = 130,000 EI = 25,000(기초) + 140,000(매입) - 130,000(매출원가) = 35,000 4. (답+해설) Cost(원가) : 50,000 + 80,000 = 130,000, Retail(매가) : 70,000 + 112,000 = 182,000 Cost-to-retail (원가율) = 130,000/182,000 = 0.71429(약 71.4%) EI at retail 기말재고 매가 (= 매출가격) = 매가 합계 – 매출액 = 182,000 – 120,000 = 62,000 EI at cost 기말재고 원가 = 기말재고(매가) x 원가율 = 62,000 x 0.71429 = 44,285.71 5. (답+해설) Net Purchases(순매입액) = 200,000 −8,000 −4,000 + 6,000 = 194,000 COGS(매출원가) = 40,000(기초) +194,000(순매입액) −52,000(기말) = 182,000 <11주차> 1. (답+해설) Required allowance 목표 충당금 = 120,000 ×4% = 4,800 (대변에 4800만큼 있어야 함) current adjustment 조정 분개 = 4,800−1,800(원래 대변) = 3,000 => bad debt expense NRV = 120,000(채권) −4,800(충당금) = 115,200 2. (답+해설) Required allowance = 60,000×2% +20,000×6% +10,000×15% +5,000×40% = 5,900; with a 500-debit balance, adjustment = 5,900+500 = 6,400 => bad debt expense 3. (답+해설) Total interest = 50,000 × 9% × 360 = 1,500 current year (90 days) = 50,000 × 9% × 90/360 = 1,125 next year (30 days) = 50,000 × 9% × 30/360 = 375 4. (답+해설) Maturity value = 원금 + 이자 = 60,000 + (60,000 x 9% x 90/360) = 61,350 bank discount = 61,350 × 12% × 45/360 = 920.25 proceeds = 61,350−920.25 = 60,429.75 5. 답+해설) (A) Maturity payment = 24,000 + 24,000 × 10% × 60/360 = 24,000+400 = 24,400 (B) Discount interest (선이자) = 50,000 × 14% × 90/360 = 1,750 -> 기간이 지나면서 이자비용으로 바뀜 = Interest expense cash received = 50,000−1,750 = 48,250 maturity payment = 50,000 -> 선이자 – 미리 이자를 뺀 값을 빌림 갚을 때 이자를 더함 <12주차> 1. (답+해설) Cost: 20,000 –300 +535 +40 +800 = 21,075, mishandling repair(수리비) 100 is expensed. Entry: Machinery 21,075 / Cash 21,075; Repairs Expense 100 / Cash 100. 2. (답+해설) ① straight-line SL(정액법): (40,000−8,000)/4 = 8,000 ② DDB(이중체감법): rate(상각률) = (1/4)×2 = 50%, dep(1차년도) = 40,000 × 50% = 20,000 ③ units-of-production UOP(생산량비례법): per unit(단가) = (40,000−8,000)/10,000 = 3.2(시간), dep(사용) = 2,200 × 3.2 = 7,040 3. (답+해설) SYD sum 15(내용연수 5년 -> 1+2+3+4+5=15), base 27,000 (30,000-3000) 7월 1일~12월 31일 -> 6개월 6/12 (1) Current half-year : (30,000-3,000) ×5/15 ×6/12 = 4,500 (2) Next year : (27,000×5/15×6/12) + (27,000 ×4/15 ×6/12) = 4500 + 3600 = 8,100 4. (답+해설) Jan–Mar depreciation(1~3월 감가상각비): 25,000 ×10% ×3/12 = 625 Carrying: 25,000(취득가)−(7,500+625)(누계액) = 16,875 (장부금액) Gain: 19,000(받은 돈)−16,875(장부 값) = 2,125 Entry (abridged): Depreciation Expense 625 / Accumulated Depreciation 625; Cash 19,000, Accumulated Depreciation 8,125 / Equipment 25,000, Gain on Disposal 2,125. 5. (답+해설) 자산 총액 : cash 50,000 + AR(매출채권) 50,000 + inventory(재고) 300,000 + PP&E(유형자산) 700,000 + patent(특허권) 100,000 = 1,200,000 부채 총액 : AP(Accounting Payable) 100,000 + LTD(Long-term Debt) 300,000 = 400,000 Net identifiable assets: 1,200,000 – 400,000 = 800,000 goodwill : 900,000(지불금액)−800,000(순자산 공정가치) = 100,000 Entry (abridged): recognize individual assets/liabilities at FV and Goodwill 100,000; credit Cash 900,000 for consideration transferred. <13주차> 1. (답+해설) 총급여 = 30,000 부채(Payables) = 5400(세금), 1800(연금), 600(건강보험) Net pay: 30,000−5,400−1,800−600 = 22,200 • Entry at payment: Dr. Salaries Expense 30,000; Cr. Income Tax Payable 5,400; Cr. Pension Payable 1,800; Cr. Health Insurance Payable 600; Cr. Cash 22,200. • Remittance entry: Dr. Income Tax Payable 5,400; Dr. Pension Payable 1,800; Dr. Health Insurance Payable 600; Cr. Cash 7,800. 2. (답+해설) Annual(1년치) revenue : 72,000 ÷3 = 24,000 Adjusting entry at Dec 31: Dr. Unearned Revenue 24,000; Cr. Subscription Revenue 24,000. (재무상태표 잔액 : 48000, 2년치 빚 남음) 3. (답+해설) Semiannual(반기) cash interest: 200,000 ×12% ×6/12 = 12,000 Accrued interest(경과이자) at issuance (Jan–Apr 4개월): 200,000 ×12% ×4/12 = 8,000 총 현금 : 220,000 + 8000 = 228,000 • 5/1 issue entry: Dr. Cash 228,000; Cr. Bonds Payable 200,000; Cr. Premium on Bonds 20,000; Cr. Interest Payable 8,000. • 7/1 interest payment: Dr. Interest Payable 8,000, Interest Expense 4,000; Cr. Cash 12,000. • 12/31 interest accrual: Dr. Interest Expense 12,000; Cr. Interest Payable 12,000. 남은 기간 2024.5.1.~2034.1.1. = 9년 8개월 = 116개월 월 할당액 : 20,000/116 = 172.41, 첫 해 상각 : 5~12월(8개월)사용 = 172.41x8 = 1,379 • 12/31 premium amortization (8/116): 20,000×8/116≈1,379.31; Dr. Premium on Bonds 1,379.31; Cr. Interest Expense 1,379.31. • 2025 net interest expense: (12,000−8,000)+12,000−1,379.31≈14,620.69. • 12/31 carrying amount: 200,000+20,000−1,379.31≈218,620.69. 4. (답+해설) Estimated warranty cost: 4,800,000 ×2.5% = 120,000 Entry at sale: Dr. Warranty Expense 120,000; Cr. Warranty Provision 120,000. Actual costs: Dr. Warranty Provision 90,000; Cr. Cash 90,000. Year-end provision(기말 잔액, 연말 충당금): 120,000−90,000 = 30,000 <14주차> 1. (답+해설) Outstanding 유통주식수 = 80,000−5,000 =75,000 total dividend 배당금 = 75,000 ×1.20 = 90,000 2. (답+해설) Ordinary: Cash 168,000 Legal capital = 12,000(주) ×10 = 120,000, Share premium = 12,000 x (14-10) = 48,000 Preferred: Cash 147,000 Legal capital =1,500 × 100 = 150,000, Share discount = 1500 x (100-98) = 3,000 3. (답+해설) Buyback: Treasury : 2000주 x 18 = 36,000 Reissue 1: Cash : 1200 x 22 = 26,400, Treasury : 1200 x 18 = 21,600, PIC from TS : +4,800 (26400 – 12600) Reissue 2: Cash : 500 x 16 = 8,000, Treasury : 500 x 18 = 9,000, PIC from TS : - 1,000 (offset) Ending treasury: 300 shares at cost 5,400 (300×18). 4. (답+해설) RE reclass = 40,000 ×8% ×25(시장가) = 80,000, Share Dividend Distributable(미교부주식배당금) = 3,200 ×10 = 32,000 Share Premium =48,000. 5. (답+해설) preferred dividends = 10,000 ×100 ×5% ×3 =150,000 (누적 배당 = 3년치) Ordinary =400,000(총배당) -150,000(우선주) = 250,000, Ordinary per share = 250,000/50,000 = 5