在資產負債表上的銀行金額一問

將銀行月結單加上未入帳存款,減末兌現支票後才入帳. This is the correct answer. For example, if a cheque has been issued for payment of the cost of the period, the expenses account will be debited and the bank account will be credited. This is the correct entry even the cheque is still not yet presented for payment in bank. This is the reason why we should prepare a bank reconciliation statement for the difference between the amount in the balance sheet to that as shown in the bank statement due to the timing difference.