標題:
有冇人可以教我做 Bank Reconciliation??
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Question: The bank statement of Gurgle Ltd shows the balance of cash on 31 March 2008 as a credit of $38,000. The cheques written by Gurgle that were outstanding at the end of March were $400 (No. 301), $890 (No. 302), $600 (No. 303). The monthly bank service charge ($61) and interest earned on the account ($147)... 顯示更多 Question: The bank statement of Gurgle Ltd shows the balance of cash on 31 March 2008 as a credit of $38,000. The cheques written by Gurgle that were outstanding at the end of March were $400 (No. 301), $890 (No. 302), $600 (No. 303). The monthly bank service charge ($61) and interest earned on the account ($147) were reported on the bank statement but not on the company's records. A cheque for $494 written by the Mean Corporation, a customer, was dishonoured due to insufficient funds. The general ledger reports the balance of the Cash at Bank account as a debit of $38,969. Two transactions in the Cash Receipts Journal were not found on the bank statement. They were customer cheques for $2,200 (received on 29 March) and $242 (received on 30 March). These cheques were deposited in the bank on 30 March. The accountant found that cheque no 304 ($732) for office supplies was recorded as $723 in the Cash Payments Journal. The original credit purchase was recorded correctly and matched the amount in the bank statement. a) Complete the following bank reconciliation statement. Give your answers in dollars to the nearest dollar. b) Prepare the journal entry to record bank charges for the month of March 2008. c) Prepare the journal entry to record interest earned on 31 March. d) Prepare the journal entry to correct the error in recording cheque no 304 on 31 March.
最佳解答:
Step1 The Journal --------------------------------------------------------$--------$--- b)2008 .March Bank service charge---------------------------------61 ----Bank(cash book)------------------------------------------61 c)Bank(cash book)----------------------------------147 -------Interest earned-----------------------------------------147 d)Suspense--------------------------------------------9 -----Bank(cash book)-----------------------------------------9 Account for (d): original: Dr purcahse--------------------------$732 Cr office supplies(creditors)--------$732 Dr office supplies(creditors)--------$732 Cr Bank (cash book)-----------------$723 〔Cr suspense--------------------------$9〕 提示：看清楚原本的狀況，才能作相應的修正 a) Bank reconciliation statement ----------------------------------------------------------$----------------$-- Balance as at cash book(balancin fig. or from*)---------------------38,552 Add Unpresented cheque (No. 301)---------------------------------------------400 (No. 302)---------------------------------------------890 (No. 303)---------------------------------------------600 -----------------------------------------------------------------------1,890 Less Uncerdited cheque/not yet recorded...--------2,200 --------------------------------------------------------242 ----------------------------------------------------------------------2,442 Balance as at bank statement(given)----------------------------38,000 *-updating cash book balance(for check ans. or Step2) -------------------------------------------------------$ Cash book bal. before adjustment(given)------38,969 Add interest earned------------------------------147 Less bank charge----------------------------------------61 dishonored cheque-------------------------------494 Error in cash book---------------------------------9 *Updated cash book balance(from a)-----------38,552 2008-04-22 14:20:29 補充： 題目文字雖多，但淺白直接，其實不難做， 起碼不用自己找這個找那個，錯漏較少。 比起少文字，帶複雜的bank statement+cash book的題目來得好(好很多） 所以，不要隨便放棄文字多點點的題目，看清楚一點也不遲， 否則「走寶」
其他解答:
I approved what you did above. However, I am wondering why did you do the statement in reverse?
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