Account Ex

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會計科
會計科
顧問老師﹕英皇教育會計科導師冼鎮中
題一.
題一.
陳彼德獨資經營電子產品業務。陳先生收到的銀行月單上列示 2009 年 9 月 30 日貸方餘額為 $170,000。但銀行月結單上顯示的銀行存款餘額與現金簿上顯示的銀行存款餘額不同。 經核對現金簿銀行欄及銀行月結單後,發現以下事項: (i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)

銀行已借記利息$8,500,但現金簿未作記錄。
總額$100,000 的已發出支票仍未向銀行兌現。
透過銀行自動轉帳繳交電費$720,但現金簿未作記錄。 銀行仍未記錄的存款總額為$124,780。
向銀行存入一張從某客戶收到的支票$5,830,但銀行以「存款不足」為理由退回該支票。 某客戶指示銀行以貸項轉帳清還貨欠$4,600。
現金簿仍未記錄的銀行手續費為$25。
現金簿的承上餘額少計$510。

作業要求:
(a)
編制 2009 年 9 月份的現金簿(僅銀行存款欄) ,列示需作出的調整;及(10 分)
(b)
編制 2009 年 9 月 30 日的銀行往來調節表,必須由調整後的現金簿差額開始。(4 分)

1

題一參考答案:
題一參考答案:
分數
分數

分數
分數
(a)

承上餘額 (餘額.)
應收帳款 – 貸項轉帳 (vi)
期初結餘少計 (viii)

1
1.5
1.5

現金簿(僅銀行存款欄)
$
213,945
利息開支 (i)
4,600
電費 (iii)
510
應收帳款: 拒付支票 (v)
銀行手續費 (vii)
餘額轉下
209,855

$
8,500
720
5,830
25
194,780
209,855

1.5
1.5
1.5
1.5

(b)
2009 年 9 月 30 日的銀行往來調節表
$
己調整的現金簿銀行存款餘額
加:
未兌現支票(ii)
減:
銀行未記錄的存款 (iv)
銀行月結單的銀行存款餘額

2

$
194,780
100,000
294,780
124,780
170,000

1.5
1.5
1

Question1.
Peter Chan is a sole proprietor engaged in the trading of electronic products. A bank statement which showed a credit balance of $170,000 at 30 September 2009 was received. The bank balance shown on the bank statement failed to agree with the balance shown on the cash book. Upon investigation, the following were discovered:

(i)
Interest of $8,500 had been debited by the bank but had not been recorded in the cash book. (ii)
Cheques amounting to $100,000 had been issued but not yet been presented to the bank for payment.
(iii)
A standing order of electricity of $720 had not been recorded in the cash book. (iv)
Lodgements not yet recorded by the bank amounted to $124,780. (v)
A cheque of $5,830 received from a customer had been deposited but returned by the bank marked as “insufficient fund”.
(vi)
A direct deposit of $4,600 had been lodged by a customer.
(vii)
Bank charges of $25 had not been recorded in the cash book.
(viii)
The balance brought forward of the bank column of the cash book had been undercast by $510. REQUIRED:
(a)
Prepare the cash book (bank column only) for the month ended 30 September 2009, showing the necessary entries to update the bank balance as at 30 September 2009, and (10 marks)
(b)
Prepare a bank reconciliation statement as at 30 September 2009, commencing with the adjusted (4 marks)
cash book balance as at 30 September 2009.

3

Question 1 Suggested answer
Marks

Marks
(a)
Cash book (bank column only)
$
Balance b/f (bal. fig.)
204,745
Interest expenses (i)
Debtors: direct deposit (vi)
4,600
Electricity (iii)
Balance brought forward
510
Debtor: dishonoured
undercast (viii)
cheque (v)
Bank charges (vii)
Balance c/f
209,855

1
1.5
1.5

$
8,500
720
5,830
25
194,780
209,855

1.5
1.5
1.5
1.5

(b)
Bank reconciliation statement as at 30 September 2009
$
Adjusted bank balance as per cash book
Add:
Unpresented cheque (ii)
Less: Uncredited lodgements (iv)
Bank balance as per bank statement

4

$
194,780
100,000
294,780
124,780
170,000

1.5
1.5
1

題二.
題二.
2009 年 12 月 31 日,醒目書店發生一場火災,並將公司全部存貨燒毀。經仔細查核所有單據及記 錄,得出以下資料:
(i)
(ii)
(iii)

所有銷貨及購貨均以賒帳交易。東主以毛利率 30%售出所有貨品。 由應收帳款收得的全部款項均以現金交易。支付應付帳款的全部款項則以支票交 易。
與顧客及供應商聯絡,發現下列事項:
2009 年度
呆帳
購貨退出
購貨折扣

(iv)

(v)
(vi)
(vii)

$
10,200
6,900
8,000

本年度由應收帳款收得的款項為$556,400。出納員把收到的現金,除用作支付工資 與薪金$120,000、電費$7,200、租金與差餉$180,000 及購貨運費$360 外,全數存入銀 行。
除支付應付帳款外,本年度的銀行存款戶口並無任何其他付款。 保險公司通知醒目書店 40%的存貨損失將獲得賠償。 從剩餘的記錄發現以下的餘額:

應收帳款
應付帳款
銀行存款
存貨
預付電費
應計租金與差餉

2008 年 12 月 31 日
$
14,200
26,000
185,000
4,200
400
20,000

作業要求:
作業要求:
(a)
計算截至 2009 年 12 月 31 日止年度的
(i)
銷貨金額; 及
(ii)
購貨金額。
(b)

2009 年 12 月 31 日
$
17,600
34,800
36,540
?
700
30,000

(4 分)
(8 分)

編制截至 2009 年 12 月 31 日止年度的購銷損益帳,列示醒目書店因火災造成的存貨損 失。
(12 分)

5

題二參考答案:
題二參考答案:
分數
分數

分數
分數
(ai)
應收帳款
$
14,200
現金
570,000
呆帳
餘額轉下
584,200

承上餘額
銷貨 (餘額)

1

$
556,400
10,200
17,600
584,200

1...
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