發信人: Hsinger (Hsinger)    看板: accounting
日期: Mon Jun 26 19:23:08 2000
標題: Re: 銀行存款調節表

==> liyi (Grace) 的文章中提到:
>我想請教各位,那個Checks和Receipts是指什麼?下面的表又是該怎麼看呀?!
>麻煩你們了....   
>Q.
>The cash balance per books for the B Company September 30,
>1996 is $10,740.93.  The following checks and receipts were
>recorded for the month of October,1996:
>       Checks                         Receipts
>No.  Amount     No.  Amount         Amount     Date
>17   $372.96    22   $  578.84      $843.86    10.5
>18   $780.62    23   $1,687.50      $941.54    10.21
>19   $157.00    24   $  921.30      $808.58    10.27
>20   $587.50    25   $  246.03      $967.00    10.30
>21   $234.15

    左邊是開出去的支票記錄
    右邊...應該是送存銀行記錄

    下面那張表是銀行發出的的記錄表 記錄10月份支出及存入
    左邊是兌現支票 右邊是存入記錄

>In addition, the bank statement for the month of October is 
>Presented below:
>┌────────────────────────────────────┐
>│Balance         Deposits and Credits  Checks and Debits  Balance        │
>│Last Statement  NO.     Total Amount  No.  Total Amount  This Statement │
>│$5,404,.84       5       $9,278.36    10    $3,632.19    $11,051.01     │
>├────────────────────────────────────┤
>│      Checks and other debits              Deposits    Date  Balanc     │
>├───────────────────────────                  │
>│No. Amount   No.  Amount    No.  Amount                                 │
>├────────────────────────────────────┤
>│14  148.29   17   372.96    22   578.84    5,484.38    10.1  $ 9,875.31 │
>│18  708.62   24   921.30                     843.86    10.8  $ 9,219.03 │
>│19  157.00   25   246.03                     941.54    10.23 $ 9,541.58 │
>│21  234.15         15.00SC                   808.58    10.29 $10,101.01 │
>│    250.00 NSF                             1,200.00CM  10.31 $11,051.01 │
>│                                                                        │
>│Symbols:NSF(Not sufficient funds)  SC(service charge)  CM(Credit Memo)  │
>└────────────────────────────────────┘
>Check No.18 was correctly written for $708.62 for a payment on account.  
>The NSF check was from S, a customer, in settlement of an accounts 
>receivable.  An entry had not been made for the NSSF check.  The credit 
>mome is for the collection fo a note receivable including interest of $60 
>which has not been accrued.  The bank service charge is $15.00
>Instructioons
>Prepare a bank reconciliation at October 31.

    先查未兌現支票有 NO.20 $587.5 NO.23 $1,687.5
    在途存款有10/30存入 銀行未記錄的$967
    銀行有代收票據一張含利息($60)共$1,200

    公司帳面餘額    $8,736.01 =>9/30$10,740.93-5565.9(支)+3560.98(存)
    -手續費             15.00
     NSF退票           250.00
    +託收票據        1,200.00
    -------------------------
    正確餘額         9,671.01

    銀行對帳單餘額 $11,051.01
    +在途存款          967.00
    -未兌現支票
     NO.20             587.50
     NO.23           1,687.50
    -支票金額誤記       72.00 =>NO. $780.62 誤記為$708.62
    -------------------------
    正確餘額         9,671.01

    表當然是要一起編啦...我只是為了要寫算式 所以才拆開寫


--
* Origin: 中山大學-美麗之島BBS * From: 203.95.150.102 [已通過認證]
.