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cash account for Fred\'s Co on June 1,2010, indicated a balance of $16,515. Duri

ID: 2435156 • Letter: C

Question

cash account for Fred's Co on June 1,2010, indicated a balance of $16,515. During June the total cash deposited was $40,150, and checks written totaled $43,600. The bank statement indicated a balance of $18,175 on June 30, 2010.
a. checks outstanding totaled $6,840
b. a deposit of $4,275, representing receipts of June 30, had been made too late to appear on the statement.
c. a check for $640 was incorrectly charged by the bank as $460
d. a check for $80 returned with the statement had been recorded by Freds Co as $800. Check was for payment to Miliski Co account.
e Bank collected Fred Co $3,240 on a note left for collection. The face of the note was $3,000
f. Bank service charges for June accounted to $35.
g check for $1,560 from Chim co was returned because insufficient funds. Prepare bank reconciliation as of June 30. and Journalize

Explanation / Answer

Cash balance according to bank statement                           $ 18,175
Add deposit on June 30, not recorded by bank                          4,275
                                                                                        $ 22,450
Deduct: Outstanding checks                              $6,840
            Bank error in charging check as $460
            instead of $640                                        180              7,020
      Adjusted balance                                                          $ 15,430

Cash balance according to company’s records                      $  13,065  (see note below)
Add:   Proceeds of note collected by bank, including
         $240 interest                                      $3,240
         Error in recording check                           720                3,960
                                                                                        $ 17,025
Deduct bank service charges                           $   35
           Cheque from Chim returned                 1,560               1,595
      Adjusted balance                                                         $ 15,430

Note:
Opening Cash at Jume 1             $16,515
Add : Total Cash deposit              40,150
                                                 56,665
Less ; Total Cheques issued        43,600
Fred Co Cash Balance June 30     13,065

Journal Entries
Cash                                                     3,960
     Interest Revenue                                             240
     Notes Payable                                               3,000
     Accounts Payable - Miliski Co.                           720

 

 

Bank Service Charges                                   35
Chim                                                      1,560
    To Cash                                                          1,595

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