PROBLEM 6A-2
Checkbook Balance
$ 5,600
Balance per Bank
$ 4,515
Add:
Add:
____
Deposits in Transit
2,400
Subtotal
$ 5,600
Subtotal
$ 6,915
Deduct:
Deduct:
NSF Check
$800
Outstanding Checks
Bank Service
Charge
15
815
Check No. 111
Check No. 119
Check No. 121
$550
1,300
280
2,130
Reconciled Balance
$ 4,785
Reconciled Balance
$ 4,785
GENERAL JOURNAL
Date
201X
PR
Dr.
Cr.
Feb.
28
8
0
0
00
1
5
00
8
1
5
00
* Miscellaneous Expense could be used instead.
Josh’s Deli
Bank Reconciliation as of February 28, 201X
CHECKBOOK BALANCE
BALANCE PER BANK
PROBLEM 6A-3
GENERAL JOURNAL
PAGE 4
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Apr.
1
Petty Cash
1
5
0
00
Cash
1
5
0
00
Establishment, Check 14
15
Accounts Payable
2
5
0
00
Cash
2
5
0
00
Paid Upright Corp., Check 15
20
Accounts Payable
7
2
5
00
Cash
7
2
5
00
Paid Moore Corp., Check 16
28
Office Equipment
7
5
0
00
Cash
7
5
0
00
Bought Equipment from Jeff Kloon, Check 17
30
Postage Expense
3
0
00
Office Supplies Expense
4
4
00
Miscellaneous Expense
1
2
00
Cash
8
6
00
Replenishment, Check 18
PROBLEM 6A-3 (CONCLUDED)
EXULTANT CO.
AUXILIARY PETTY CASH RECORD
Category of Payment
PROBLEM 6A-4
GENERAL JOURNAL
PAGE 2
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Oct.
1
Petty Cash
2
1
0
00
Cash
2
1
0
00
Establishment, Check 444
29
Postage Expense
4
8
00
Delivery Expense
2
8
00
Computer Supplies Expense
1
2
00
Miscellaneous Expense
8
00
Cash Short and Over
1
1
00
Cash
1
0
7
00
Replenishment, Check 628
PROBLEM 6A-4 (CONCLUDED)
ROCHESTER COMPANY
AUXILIARY PETTY CASH RECORD
Copyright © 2016 Pearson Education, Inc.
6-16
SOLUTIONS TO SET B PROBLEMS
PROBLEM 6B-1
Checkbook Balance
$ 8,320
Balance per Bank
$ 7,800
Add:
Add:
Proceeds of Note
1,035
Deposits in Transit
1,800
Subtotal
$ 9,355
Subtotal
$ 9,600
Deduct:
Deduct:
Debit Card
Transaction
$1,220
Outstanding Checks
Check No. 122
$830
Bank Service
Charge
45
Check No. 130
680
1,510
1,265
Reconciled Balance
$ 8,090
Reconciled Balance
$ 8,090
GENERAL JOURNAL
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Jul.
31
Cash
1
0
3
5
00
Miscellaneous Expense
1
5
00
Notes Receivable
1
0
5
0
00
Note collected by the bank
31
Equipment
1
2
2
0
00
Miscellaneous Expense*
4
5
00
Cash
1
2
6
5
00
To record purchase of equipment made with
debit card and bank service charge
* Service Charge Expense could be used instead.
Work.com
Bank Reconciliation as of July 31, 201X
CHECKBOOK BALANCE
BALANCE PER BANK
PROBLEM 6B-2
Checkbook Balance
$ 5,990
Balance per Bank
$ 4,615
Add:
Add:
____
Deposits in Transit
2,500
Subtotal
$ 5,990
Subtotal
$ 7,115
Deduct:
Deduct:
NSF Check
$1,400
Outstanding Checks
Bank Service
Charge
45
Check No. 111
Check No. 119
Check No. 121
$750
1,450
370
1,445
2,570
Reconciled Balance
$ 4,545
Reconciled Balance
$ 4,545
GENERAL JOURNAL
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Feb.
28
1
4
0
0
00
4
5
00
1
4
4
5
00
* Miscellaneous Expense could be used instead.
Jackie’s Deli
Bank Reconciliation as of February 28, 201X
CHECKBOOK BALANCE
BALANCE PER BANK
PROBLEM 6B-3
GENERAL JOURNAL
PAGE 2
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Apr.
1
Petty Cash
1
2
0
00
Cash
1
2
0
00
Establishment, Check 14
15
Accounts Payable
1
6
0
00
Cash
1
6
0
00
Paid Upright Corp., Check 15
20
Accounts Payable
6
7
5
00
Cash
6
7
5
00
Paid Barrett Corp., Check 16
28
Office Equipment
6
2
5
00
Cash
6
2
5
00
Bought Equipment from Jay Loon, Check 17
30
Postage Expense
2
9
00
Office Supplies Expense
3
6
00
Miscellaneous Expense
1
2
00
Cash
7
7
00
Replenishment, Check 18
PROBLEM 6B-3 (CONCLUDED)
JOLLY COMPANY
AUXILIARY PETTY CASH RECORD
PROBLEM 6B-4
GENERAL JOURNAL
PAGE 2
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Oct.
1
Petty Cash
2
2
0
00
Cash
2
2
0
00
Establishment, Check 444
29
Postage Expense
5
2
00
Delivery Expense
2
6
00
Computer Supplies Expense
1
6
00
Miscellaneous Expense
1
3
00
Cash Short and Over
2
00
Cash
1
0
9
00
Replenishment, Check 618