mochi 發問時間: 商業與財經稅捐台灣 · 1 0 年前

初會-銀行調節表

2008/5/31,James Logan company had a cash balance per book of 6,781.5,The bank statement from Farmers state bank on that date showed a balance of 6,404.6 comparison of the statement with the cash account revealed the following facts.

(1)the statement included a debit memo of 40 for the printing of additional company checks.

(2)cash sales of 836.15 on may 12 were deposited in the bank. the cash receipts journal entry and the deposit slip were in correctly made for 886.15,the bank credited Logan company for the correct amount.

(3)outstanding checks at may 31 totaled 576.25,deposits in transit were 1,916.15

(4)on may 18, the company issued check No.1181 for 685 to Barry Trest. onaccount the check which cleared the bank in may, was in correctly journalized and posted by Logan company for 658

(5)A 2,500 note receivable was collected by the bank for Logan company on may 31 plus 80 interest.The bank charged a collection fee of 20.No interest has been accrued on the note.

(6)included with the cancelled checks was a check issued by Bridgetown company to Tom Lujak for 800 that was incorrectly charged to Logan company by the bank.

(7)on may 31,the bank statement showed an NSF charge of 680 for a check issued by sandy Grifton, a customer, to Logan company on account.

Instructions:

Prepare the bank reconciliation at May 31,2008.

1 個解答

評分
  • RL13
    Lv 5
    1 0 年前
    最佳解答

    J.L公司

    銀行調節表

    5月份

    --------------------------------------------------

    公司帳上餘額------------6,781.5

    加:應收票據------------2,500

    利息收入----------------80

    減:手續費-------------------20

    NSF退票--------------680

    退票--------------------800

    印刷費-------------------40

    公司誤記-----------------27

    ---------------------------------------------------------

    正確金額-------------------7,794.5

    --------------------------------------------------------

    銀行對帳單金額---------6,404.6

    加:在途存款------------1,916.15

    銀行誤記----------------50

    減:未兌現支票----------576.25

    -------------------------------------------------------

    正確金額--------------------7,794.5

    答案僅供參考

    請自行將銀行的部分放在右邊

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