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Student Name:
Class:
3,639
200
3,839
18
15
33
3,806 <--Correct!
3,972
160
6 166
3,806 <--Correct!
Post
Description Ref Debit Credit
April 30 160
160 <--Correct!
30 6
6 <--Correct!
McGraw-Hill/Irwin
Instructor
VACATION PARADISE
Bank Reconciliation Statement
April 30, 2013
VACATION PARADISE
To record bank service charge for April
Cash
Deductions:
Balance in books
Miscellaneous Expense
To record NSF check returned by bank
Cash
Accounts Receivable/Doris Fisher
Adjusted bank balance
Check 1215 of April 30
Check 1214 of April 28
2013
Problem 09.05A
GENERAL JOURNAL
Date
Adjusted book balance
Bank service charge
NSF check
Balance on Bank Statement
Deductions for outstanding checks:
Deposit of April 30 in transit
Additions:
Total outstanding checks
Account Number: 23-11070-08
Period Ending April 30, 2013
April 1 6,089 Deposits Date Balance
1100
3300 March 31 6,089.00
5350 100.00 350.00 April 6 6,339.00
5275 275.00 300.00 April 10 5,764.00
10 2,000 2,000.00 April 13 3,764.00
17 50 6.00 SC April 14 3,758.00
19 150 150.00 April 20 3,908.00
22 9 50.00 April 22 3,858.00
23 150 150.00 April 25 4,008.00
26 200 9.00 April 26 3,999.00
28 18 200.00 160.00 DM April 29 3,639.00
30 15 The bank statement includes a debit memo for an NSF check
30 200 issued by Doris Fisher, a credit customer.
Beginning Balance
April, 2013
Checking Account Transactions
VACATION PARADISE
Transactions
Date
Check 1207
Balance
Deposit
Check 1212
Deposit
Check 1211
Deposit
Check 1215
Check 1214
Check 1213
San Diego, CA 92111-4998
1718 Jade Lane
Vacation Paradise
Given Data P09.05A:
Check 1210
Check 1209
Deposit
Check 1208
FIRST CITY BANK AND TRUST
Checks
Student Name:
Class:
13,197
1,450
701
2,151
15,348
110
125
238
577
78
120
1,248
14,100 <--Correct!
12,281
2,084
63 2,147
14,428
McGraw-Hill/Irwin
Instructor
SONOMA INN
Bank Reconciliation Statement
August 31, 2013
Problem 09.06A
Interest on note receivable.
Note receivable collected by bank
Additions:
Check 741
Check 739
Check 736
Check 716
Balance in books
Adjusted bank balance
Total outstanding checks
Additions:
Balance on Bank Statement
Deposit of August 31 in transit
Deposit of August 30 in transit
Check 713
Check 712
Deductions for outstanding checks:
12,281
13,197
1,450
701
8
320
2,084
63
110
125
238
577
78
120
Check 712
by the bank:
The following check were issued but have not yet been paid
Interest on note receivable
Note receivable collected by bank
Credit memorandum for the following:
Debit memorandum for NSF check from Art Corts
Check 741
Check 739
Check 736
Check 716
Check 713
The following deposits do not show on the statement:
August 31, 2013 bank statement balance.
August 31, 2013 checkbook and Cash account balance.
Given Data P09.06A:
SONOMA INN
Service charge
The following have not been entered into the firm's records:
August 31
August 30
Student Name:
Class:
20,275
681
20,956
34
20,922 <--Correct!
Post
Description Ref Debit Credit
Apr. 30 681
681 <--Correct!
30 34
34 <--Correct!
FONTES COMPANY
GENERAL JOURNAL
Date
2010
To correct error in entry for check 2247 of April 20
Cash
Utilities Expense
To correct error in entry for check 2206 of April 17
Bank Reconciliation Statement
April 30, 2013
Supplies
Cash
check was actually written for $164
Check 2247 on April 20 was recorded as $130;
Adjusted bank balance
Deductions:
Additions:
Balance in books
Instructor
check was actually written for $14
Check 2206 on April 17 for 80 was recorded as 695;
Problem 09.07A
McGraw-Hill/Irwin
FONTES COMPANY
Additional Information:
Given Data P09.07A:
Check 2247 was debited to Utilities Expense on April 20
Check 2306 was correctly debited to Supplies on April 17
The book balance on April 30 was $20,275
FONTES COMPANY
The checkbook and the cash payments journal indicated that Check 2247
dated April 20 was issued for $130 to pay a utility bill. However, examination
of the canceled check and the listing on the bank statement showed that the
actual amount of the check was $164.
Check 2206 dated April 17 was issued for $695 to make a cash purchase of
supplies. However, examination of the canceled check and the listing on the
bank statement showed that the actual amount of the check was $14.
