2. 职称英语
  3. As at 31 December Year 8, Sam Ltd’s cash book showed a debit balance of ＄1,055,

As at 31 December Year 8, Sam Ltd’s cash book showed a debit balance of ＄1,055,

游客2025-06-21  36
问题  As at 31 December Year 8, Sam Ltd’s cash book showed a debit balance of ＄1,055, although he had an overdraft of ＄3,511. The discrepancy is due to the following:
—Bank interest of ＄10 had been included in the bank statement, but was not recorded in the cash book.
—A cheque for ＄2,300 was banked on 28 December and correctly entered in the cash book. Unfortunately the customer had forgotten to sign the cheque and it was subsequently dishonored and returned by the bank on 31 December. The book-keeper recorded the return in the cash book on 3 January Year 9.
—The bank had incorrectly deducted ＄907 from Sam’s account for a cheque drawn by May.
—A refund of ＄85 received from a supplier and banked on 2 October had been recorded in the cash book as a receipt of ＄58.
—A cheque for ＄450 issued on 29 December as a refund to a customer had been recorded as a receipt in the cash book. It has not been presented for payment by 31 December.
—The book-keeper had intended to desposit ＄2,750 in the bank on 31 December and therefore recorded it as a receipt in the cash book on that date. Due to a delay, the amount was not banked until 3 January Year 9.
—An amount of ＄350 paid directly into the bank by a customer had not been recorded in the cash book.
—The cash book receipts had been undercast by ＄800.
Required:
(a)Calculate the corrected cash book balance on 31 December Year 8.
(b)Prepare a bank reconciliation statement for Sam showing the bank overdraft which appeared on his bank statement on that date.
选项
答案 (a)Corrected Cash Book Balance:
＄ ＄
Original balance 1,055
Add: Refund wrongly entered 27
Direct banking 350
Undercasting 800 1,177
2,232
Less: Bank interest 10
Dishonored cheque 2,300
Entered on wrong side 950
Not deposited 2,750 6,010
3,778 O/D
(b)Bank Reconciliation Statement as at 31 December Year 8:
＄ ＄
Balance per bank statement 3,511 O/D
Less: Unpresented cheques
November 190
December 450 640
2,871 O/D
Add: Error by bank 907
3,778 O/D
解析
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