银行月结单answe

admin管理员组

文章数量:1565357

2024年6月15日发(作者：)

Accounting (2001 – No. 2)

Proposed answers (建議答案)

Cash Book (Bank column) (公司的戶口紀錄)

Bal b/d (未經調整之結餘) 98 777 Dishonoured cheque 920

Dividends 752 (之前的存款因退票而須取消)

(對方直接將股息存入我們戶口) Correction (315 – 300) 15

Bill receivable 3 725 (之前左方多記了 $15)

(之前漏記了)

Correction 3 725 Bal c/d (要計出來) ?

(之前錯記在右方) (經調整後之結餘)

106 979 106 979

Bal b/d (經調整後之結餘) 106 044

Bank reconciliation statement as at 30 April 2001 (代銀行調整)

$ $

Bank balance as per bank statement ?

(月結單顯示未經調整之戶口結餘)

Add: Unrecorded deposits 8 127

(月結單上未顯示之存款)

Correction: transfer from fixed a/c 10 000 18 127

(5 000 x 2) (銀行將存款錯記為支款) 109 716

Less: Unpresented cheques 2 647

(月結單上未顯示之提款)

Correction – management fee

(銀行代支款項 – 卻錯扣他人之戶口) 1 025 3 672

Bank balance as per cash book

(現金簿顯示經調整後之結餘) 106 044

? = $ 91 589

<題目並無給予”月結單”上之銀行最初結餘金額, 故須自行計算>

Accounting (1999 – No. 2)

Proposed answers (建議答案)

Cash Book (Bank column) (公司的戶口紀錄)

28/2 Bal b/d 12 848 (3月份) Total payments 152 408

(3月份) Total receipts 147 980 31/3 Bal c/d 8 420

160 828 160 828

<以上是題目提及二月份的戶口收支情況, 毋須作任何調整。>

31/3 Bal b/d 8 420 Correction (10500–10050) 450

(未經調整之戶口結餘) (之前左方多記了 $450)

Charles Ltd 8 919 Bank charge 87

(客戶直接將款項存入我們戶口) (銀行扣了我們手續費)

Dividend 275 Dishonoured cheque (Better) 964

(對方直接將股息存入我們戶口) (之前的存款因退票而須取消)

Autopay: gas 2 462

(銀行代交費用 – 自動轉帳)

Correction

(之前左方多記了 $643) 643

4 606

Bal c/d 13 008

17 614 17 614

Bal b/d (經調整後之結餘) 13 008

Bank reconciliation statement as at 31 March 1999 (代銀行調整)

$ $

Bank balance as per bank statement ?

(月結單顯示未經調整之戶口結餘)

Add: Unrecorded deposits (月結單上未顯示之存款) 4 972

28 106

Less: Unpresented cheques (月結單上未顯示之提款) 15 098

Bank balance as per cash book

(現金簿顯示經調整後之結餘) 13 008

? = $ 23 134

<題目並無給予”月結單”上之銀行最初結餘金額, 故須自行計算>

本文标签： 戶口調整顯示銀行結餘