Principles of Financial Accounting · 免费预览
银行对账及其相关会计分录
银行对账将公司的现金分类账与银行对账单进行比较，并通过未兑现支票、在途存款、银行手续费和利息等事项解释每一项差异，据此生成调整分录，使账面余额与实际现金金额相符。
1. Why two cash balances disagree
Why two cash balances disagree
2. The reconciliation format
The reconciliation format
3. Journal entries from the reconciliation
Journal entries from the reconciliation
4. The reconciliation as a control
The reconciliation as a control
5. Which side gets journal entries
After completing a bank reconciliation, on which side are journal entries required?
6. Outstanding check treatment
A 480 dollar check written to a supplier has not cleared the bank at month end. Where does it appear in the reconciliation, and what entry does it require?
7. NSF check handling
A customer's 340 dollar deposit is returned for non-sufficient funds. How does the reconciliation treat it, and what is the entry?
8. Reconciliation as control
Why is the monthly bank reconciliation considered such a powerful control over cash?
9. Adjusted balance computation
The bank statement shows 9,200 dollars. Deposits in transit are 1,300 dollars and outstanding checks total 2,450 dollars. Compute the adjusted bank balance in dollars, number only.
10. Service charge entry
A bank statement shows a 12 dollar monthly service charge. In the book-side adjusting entry, which account is debited? Two words.