【正文】
bank errors ) Adjusted bank balance Bank Reconciliation P180, 98 Book balance Add: Bank collection Interest revenue EFT receipts Less: NSF checks Bank service charge EFT payment ( add or less book errors ) Adjusted book balance Petty Cash(零用現(xiàn)金 ) P191, 109 First: An employee is appointed petty cash custodian. Petty Cash 500 Cash 500 A journal entry is made to record the establishment of the fund. Cash over and short(長(zhǎng)短款 ) Over: Dr. cash 20 over and shortage 20 Short: over and short 10 1