会计英语中银行余额调节表编制.docx

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银行余额调节表
Problem 5-1
Palladium art Gallery completed the following petty cash transactions durinage expense

Delivery expense

Cash over and short

Cash

Problem 5-3
The following is information for Dundee Realty;
Balance per the bank statement dated October 31 , 2001 is $48 260.
Balance of the Cash account on the company books as of October 31, 2001 is $38535.
$5500 of customer deposits were outstanding as of September 30; this amount had been deposited to Dundee’s account in October.
Checks written in October that had not cleared that bank as of October 31 were;
#2033, $3200
#2099, $850
#2300, $1800
#2345, $5400
The bank charged Dundee ’s account for a $1700 check of the E-Zone Networks; the check was found among the cancelled checks returned with the bank statement.
Bank service charges for October amount to $220.
A customer ’s check (Teresa Krant) for $15800 had been deposited in the bank correctly but was recorded in the accounting records as $18500.
Among the cancelled checks is one for $890 given in payment of an account payable to Decker Company; the bookkeeper had recorded the check incorrectly at $980 in the company records.
The bank had collected a $5000 note plus interest of $350. A fee of $45 was charged for this service.
A bank deposit of Octobe