CompanyAccounting(FinancialAccountinginEnglish)考题.docVIP

UnitTwo：Assests 1、The Mar.31, 2011, bank statement of Kosty Co. has just arrived from the bank. The relative（相关/应） information are： The Mar.31, 2011, bank balance（余额） is $6179.73 The bank statement（对账单） includes two charges（赊购、费用） for returned（送回、返还、归还） checks from customers. One is NSF（空头支票） check with the amount of $393.8 received from Heitty Co., deposited on Mar.20. The other is a $292.55 check received from HH and deposited on Mar.21, with “Unauthorized（未被授权的、未经许可的、未被批准的） Signature（签名、签字）” imprinted（盖章、印章）. The following Kosty Co.’s checksare outstanding on Mar31： Check No. Amount 818 $604.50 825 825.29 4. The bank statement has two special deposits（存款）：① $1032.21,the amount of a note （票据）the bank collected from Kav. Co., on behalf of（代表）Kosty Co; and $25.29, the interest revenue Kosty Co., earned on its bank balance during March.银行已收企业未收 The bank statement lists（列示） a $9.37 subtraction（减少、扣除） for the bank service charge.（银行服务费） On Mar.31, Kosty Co.’s treasurer（会计、出纳员，财务主管） deposited $571.71, but this deposit does not appear on the bank statement. The bank statement includes a $615 deduction（扣除） for check drawn by Kosly Co., a bank error. Kosty Co.’s cash account in the bank shows a balance of $5282.32 on Mar. 31. Required： Prepare（编制） the bank reconciliation（银行存款余额调节表）for Kosty at Mar.31, 2011 Record the related（相关的、有关的） journal entries（日记账会计分录） Bank Reconciliation March 31, 2011 银行对账单 企业日记账 Bank balance $6,179.73 Book Balance $5,282.32 Add：deposit in transit 571.71 add：bank collection 1,032.21 bank error 615.00 interest revenue 25.29 less：outstanding checks 1,429.79 less：service charge 9.37 NSF 393.8 Adjusted balance