银行月结单answe.DOCVIP

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