麻煩解左bank reconciliation statement既題目

2008-05-19 1:01 am

唔識解題目==''
唔該幫幫手解左以下既題目.....同埋教下我點樣解bank reconiliation
statement既題目....thx

The bank account in the cash book of Edward, a sole trader, showed a debit
balance of $701 at 31 October 2008. This did not agree with the bank
statement balance and the following items account for the difference:

a. On 31 October 2008, he paid into another branch of his bank the sum of
$1 04. He recorded this in his cash book but it did not appear on the bank
statement until 2 November.

b. The bank paid, under a standing order, a subscription to a trade
association amounting to $30 and he has not yet been in his cash book.

c. Cheques for the following amounts were issued by Edward during
October, but these have not been presented for payment: $56, $47, $64.

d. During October the bank allowed Edward interest on his account
amounting to $34. This has not yet been entered in his cash book.

回答 (1)

Jan

2008-05-19 3:38 am

✔ 最佳答案

Step 1
cash book
-debit-------------------------------credit--------------------------------------
Bal b/d----------------------701---Standing order(b)---------30
bank interest received(d)---34----Bal c/d--------------------705

Step 2
bank reconiliation statement
-------------------------------------------------------------------
-------------------------------------------$-----------------$
Updated cash book balance-----------------------------705
Add(a) another branch of his bank ---104
------(c)unpresented cheques----------56
-------------------------------------------47
-------------------------------------------64
-------------------------------------------------------------271
Balance on bank statement-------------------------------976

2008-05-19 20:41:16 補充：
a.cash book has been recorded this but it did NOT appear on the Bank
Statement until 2 November.
--statement

b. STANDING ORDER $30 and he has NOT yet been in his CASH BOOK.
--cash book

2008-05-19 20:41:31 補充：
c. UNPRESENTED CHEQUES : $56, $47, $64.
(This impiles that cash book had been credited, so no more adjustment for cash book)
--statement

d. bank interest allowed $34. This has NOT yet been entered in hisCASH BOOK.
--cash book

P.S. bank reconiliation statement is NOT an account

2008-05-19 20:45:07 補充：
另外，以上純粹個人答案，
不一定全對

👍 0 👎 0