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LASALA, JAZMINE C.

MARCH 20, 2020


BSACC-1 QUIZ 1-3

QUIZ 1

1. FALSE 6. TRUE
2. FALSE 7. TRUE
3. FALSE 8. TRUE
4. TRUE 9.
5. TRUE 10.

QUIZ 2

1. D. 6. B.
2. B. 7. A.
3. D. 8. D.
4. D. 9. D.
5. A. 10. A.

QUIZ 3

1. D. Php 1, 420,000

Sol. 300,000 – selling exp.


X 3 – 300 %
900,000
+ 520,000 – ending inv.
1,420,000

2. D. Php 1,960

Sol. 2,000.00 2,000.00


X .02 – discount - 40.00
40 1,960.00

3. D. Php 600

Sol. 32,000.00 640 – 40 = 600


X .02
640.00
4. B. Php 20,474

Sol. Add all values of Total Cost

29,310 + 20,600 +28,917 = 78,827

Add al values of Sales

2,500 +3,200 = 5700


Add all values of Units

3,000+ 2,000 + 2,700 = 7,700

Less total units to total sales

7,700 – 5,700 = 2,000

Divide total cost to total number of units

78,827 / 7,700 = 10.237 → 10.237 ( 2,000) = 20, 474

5. D. 20,720

Sol. AVAIL COGS INVENTORY


$ U $/U
29,310 3,000 9.77
2000 (10.30) 9.982
= 20,600 2,500 ( 9.982)
= 24, 955 24,955 2,500 9.982
2,700 (10.71)
= 28,917 3,200 (10.36) 53,872 5,200 10.36
= 33, 152 20,720 2,000 10.36

2,000 (10.36) = 20,720

6. D. 3,216

Sol. Inventory, March 1 200 @ 4.20


Purchase, March 7 700 @ 4.40
Purchase, March 16 140 @ 4.50
Inventory, March 31 300
Add all Units Less Ending Inv.

200 + 700 + 140 – 300 = 740 SOLD

Less Beginning Inv.

740 – 200 = 540


200 @ 4.20 = 840
+
540 @ 4.40 = 2,376
3, 216

7. -

8. -

9. C. Php 412,000

Sol. 400,000 – Merchandise Purchased for Resale


+ 16,000 – Freight In
( 4,000) – Purchase Returns
412,000

10. B. Php 64, 800

Sol. 90,000.00 – list price


.80 – Trade Disc.
X .90 – Trade Disc.
64, 800.00