[Adel Al-Amoudi]

بـ، عطيك الزُبدة ..


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اذا عرفته يكفي و ترى في سؤال زيه بالاختبار ..

السؤال غالباً يجيك زي كذا


On Dec. 31, 2009, “S” Company had a cash balance per books of $8,520
The bank statement on that date showed a balance of $8,200
A comparison of the statement with the cash account revealed the
following facts:

1- Service charge of $60.
2- Outstanding checks at Dec. 31 totaled $540. Deposits in transit were $1,590.
3- A $1,500 note receivable was collected by the bank. The bank charged a collection fee of $10.
4- There is an NSF charge of $700 for a check issued by “T” company, a customer to “S” company on account.
Required:
a) Prepare the bank reconciliation at Dec. 31, 2009.
b) Prepare the necessary adjusting entries.


الحل :

a)






b)






تم الاقتباس من الدكتور زكريا =) ..



دعواتك ..