Exam-Cash
1.QQ公司民國 ×3年8月底現金帳面餘額 $834,000，銀行對帳單餘額 $827,206。在檢查相關帳冊與資料後發現下列事項：
(1) 公司於8月31日存入由台新銀行付款的支票一張 $77,600，銀行尚未入帳。
(2) 代收支票款 $39,000，銀行於8月24日入帳，而實踐公司尚未入帳。
(3) 代收票據手續費 $34，銀行於當日扣付，但公司未入帳。
(4) 存款利息 $3,600，銀行於8月31日入帳，公司未入帳。
(5) 公司已開立但未兌現支票計有：
#331 $10,000
#332 $16,710
#347 $11,530
試作QQ公司8月底之銀行調節表(16%)及必要之調整分錄(4%)。
2. On October 1, 2008, TSMC Company establishes an imprest petty cash fund by issuing a check for $200 to Mary Mann, the custodian of the petty cash fund. On October 31, 2008, Mary Mann submitted the following paid petty cash receipts for replenishment of the petty cash fund when there is $55 cash in the fund: Freight-in $27 Office Supplies Expense 35 Entertainment of Clients 60 Postage Expense 20
Instructions
Prepare the journal entries required to establish the petty cash fund on October 1 and the replenishment of the fund on October 31.(10%)
3. Laymon Boat Company's bank statement for the month of September showed a balance per bank of €7,000. The company's Cash account in the general ledger had a balance of €4,667 at September 30. Other information is as follows:
(1) Cash receipts for September 30 recorded on the company's books were €4,200 but this amount does not appear on the bank statement.
(2) The bank statement shows a debit memorandum for €40 for check printing charges.
(3) Check No. 119 payable to Mann Company was recorded in the cash payments journal and cleared the bank for €248. A review of the accounts payable subsidiary ledger shows a €36 credit balance in the account of Mann Company and that the payment to them should have been for €284.
(4) The total amount of checks still outstanding at September 30 amounted to €5,800.
(5) Check No. 138 was correctly written and paid by the bank for €429. The cash payment journal reflects an entry for Check No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for €492.
(6) The bank returned an NSF check from a customer for €550.
(7) The bank included a credit
(1) 公司於8月31日存入由台新銀行付款的支票一張 $77,600，銀行尚未入帳。
(2) 代收支票款 $39,000，銀行於8月24日入帳，而實踐公司尚未入帳。
(3) 代收票據手續費 $34，銀行於當日扣付，但公司未入帳。
(4) 存款利息 $3,600，銀行於8月31日入帳，公司未入帳。
(5) 公司已開立但未兌現支票計有：
#331 $10,000
#332 $16,710
#347 $11,530
試作QQ公司8月底之銀行調節表(16%)及必要之調整分錄(4%)。
2. On October 1, 2008, TSMC Company establishes an imprest petty cash fund by issuing a check for $200 to Mary Mann, the custodian of the petty cash fund. On October 31, 2008, Mary Mann submitted the following paid petty cash receipts for replenishment of the petty cash fund when there is $55 cash in the fund: Freight-in $27 Office Supplies Expense 35 Entertainment of Clients 60 Postage Expense 20
Instructions
Prepare the journal entries required to establish the petty cash fund on October 1 and the replenishment of the fund on October 31.(10%)
3. Laymon Boat Company's bank statement for the month of September showed a balance per bank of €7,000. The company's Cash account in the general ledger had a balance of €4,667 at September 30. Other information is as follows:
(1) Cash receipts for September 30 recorded on the company's books were €4,200 but this amount does not appear on the bank statement.
(2) The bank statement shows a debit memorandum for €40 for check printing charges.
(3) Check No. 119 payable to Mann Company was recorded in the cash payments journal and cleared the bank for €248. A review of the accounts payable subsidiary ledger shows a €36 credit balance in the account of Mann Company and that the payment to them should have been for €284.
(4) The total amount of checks still outstanding at September 30 amounted to €5,800.
(5) Check No. 138 was correctly written and paid by the bank for €429. The cash payment journal reflects an entry for Check No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for €492.
(6) The bank returned an NSF check from a customer for €550.
(7) The bank included a credit