Financial Accounting(Bank Rec)

[匿名]

2010-12-20 2:43 am

After a thorough examination,the book-keeper discovered the following:
(vi)certain deposits had been recorded in the cash book and the bank statements in different time:
Bank statement date Deposit date Cash book date Amount $
(1) 30 June 2007 29June2007 2 July 2007 500
(2) 2 July 2007 1 July 2007 30 June2007 900
(3) 2 July 2007 30 June 2007 29 June 2007 850
個Bank Reconciliation statement 係 prepare as at 30 June 2007 based on the updated cash book.
第1點答案係Debit Cash Book $500
第2點答案係Credit Cash Book $900
第3點答案係在Bank Rec.果到減$850

我唔明第2點點解會Credit Cash Book,我知這張係期票,應該係1/7先入得落Cash Book到,但是咁唔代表佢已經Debit 左 Cash Book 而要 Credit 番掛,我認為呢點應該咩都唔駛做,既唔駛Debit,也唔駛Credit,但係這是錯的-__-

請各位教教我/______\

更新1:

請問你意思係咪指 D存款已經記錄在本 cash book 到,所以當佢Debit 左而要 Credit 番? 但係如果咁第1,3ANS咪同上述ANS NOT SAME?所以條數出得唔好-.-? I am not very understand your meaning ar -.-

回答 (1)

用戶2576

2010-12-20 9:26 pm

✔ 最佳答案

我唔明第2點點解會Credit Cash Book,我知這張係期票,應該係1/7先入得落Cash Book到,但是咁唔代表佢已經Debit 左 Cash Book 而要 Credit 番掛,我認為呢點應該咩都唔駛做,既唔駛Debit,也唔駛Credit,但係這是錯的-__-
You are right. This is a post-dated cheque. But the question is the cash book HAD BEEN recorded and now you had found out why there was a difference.

2010-12-20 13:33:22 補充：
The deposit was wrongly recorded in the cash book on 30 June, 2007 and the deposit was physicaly made on 1 July, 2007.

2010-12-20 13:33:28 補充：
So, there should not be a debit entry in the cash book at the first instance as this is not related to event before 30 June, 2007. Strictly a clerical error and is a fundamental error not in line with the accounting principle.

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