作者ne1126 (奈米)
看板TransEcoAcc
標題[會計] 銀行調節表/一題
時間Sun Dec 20 17:13:26 2009
科目：會計
問題：
Boston Inc, had the following bank reconciliation at March 31,2009
Balance per bank statement,3/31/2009 $46,500
Add:Deposit in transit 10,300
______
$56,800
Less:Outstanding checks 12,600
_______
Balance per books,3/31/2009 $44,200
_______
_______
Data per bank for the month of April 2009 follow
Deposit $58,400
Disbursements 49,700
All reconciling items ar March 31,2009 cleared the bank in April. Outstanding
checks at April 30,2009 totaled$7,000. There were no deposits in transit at
April30,2009. What is the cash balance per books at April 30,2009?
A)$58,500
B)$55,200
C)$52,900
D)$48,200
我自己的想法：期初餘額+本期收入-本期支出=期末餘額
===>44,200+58,400-49,700=52,900
可是答案是48,200
我有什麼沒減到的嗎?
--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 114.41.0.41
1F：推 u4jp6:題目要求的是"期末的現金正確餘額" 12/20 17:35
2F：推 u4jp6:46,500+58,400-49,700-7,000=48,200 12/20 17:40
3F：→ u4jp6:期出餘額應該用"46500"才對，最後還要減掉未兌現支票"7000 12/20 17:42
4F：→ ne1126:為什麼要把未兌現支票減掉?這裡我不太懂 12/20 19:35
5F：推 wwwyam108:未兌現支票是指公司開支票給別人，公司帳上有登記，但 12/24 14:57
6F：→ wwwyam108:客戶尚未去銀行兌現支票，所以銀行對帳單上並無紀錄， 12/24 14:58
7F：→ wwwyam108:所以未兌現支票是銀行減項。 12/24 14:59
8F：推 weilingsmile:樓上解釋好清楚 01/07 19:33
9F：推 vance0519:哈，w好棒~~觀念很清楚。 01/07 23:07