cima-co2課程ppt(4)(參考版)
2024-10-19 15:58本頁(yè)面
【正文】 Book Errors = Adjusted Balance 12 6 Bank Reconciliation Example Let’s prepare a July 31 bank reconciliation statement for the Simmons Company. ?The July 31 bank statement indicated a balance of $9,610. ?The cash general ledger account on that date shows a balance of $7,430. Additional information necessary for the reconciliation is shown on the next screen. 12 7 Bank Reconciliation Example 1. Unpresented checks totaled $2,417. 2. A $500 check mailed to the bank for deposit had not reached the bank at the statement date. 3. The bank returned a dishonored check for $225 received as payment on account receivable. 4. The bank statement showed $30 interest earned during July. 5. Check No. 781 for supplies expense cleared the bank for $268 but was erroneously recorded
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