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Exercise 8-11 CRANE VIDEO COMPANY Bank Reconciliation July 31 SHOW LIST OF ACCOU

ID: 2581338 • Letter: E

Question

Exercise 8-11

CRANE VIDEO COMPANY
Bank Reconciliation
July 31

SHOW LIST OF ACCOUNTS

No.

Account Titles and Explanation

Debit

Credit

(To record the collection of the note.)

(To record the bank service charge.)

Exercise 8-11

The following information pertains to Crane Video Company.
1. Cash balance per bank, July 31, $8,243. 2. July bank service charge not recorded by the depositor $36. 3. Cash balance per books, July 31, $8,264. 4. Deposits in transit, July 31, $1,990. 5. Bank collected $1,390 note for Crane in July, plus interest $44, less fee $28. The collection has not been recorded by Crane, and no interest has been accrued. 6. Outstanding checks, July 31, $599.

Explanation / Answer

Answer:

1

Cash balance as per bank statement

8243

Add: Deposited in transits

1990

less: Outstanding checks

-599

Adjusted cash balance as per bank

9634

Cash balance as per bank Book.

8264

Add: collection N/R
(1390+44-28 )

1406

less: Bank Service charge

-36

Adjusted cash balance as per bank

9634

_____________________________

2

No.

Account Titles and Explanation

Debit

Credit

31-Jul

Cash

1398

Miscellaneous Expanses

36

1390

Notes Receivable

44

interest revenue

(To record the collection of the note.)

31-Jul

Miscellaneous Expanses

36

Cash

36

(To record the bank service charge.)

a

Cash balance as per bank statement

8243

Add: Deposited in transits

1990

less: Outstanding checks

-599

Adjusted cash balance as per bank

9634

Cash balance as per bank Book.

8264

Add: collection N/R
(1390+44-28 )

1406

less: Bank Service charge

-36

Adjusted cash balance as per bank

9634

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