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小果子 发表于 2008-4-13 14:35

每日一练F3 答案回复可见

<p>The following bank reconciliation statement has been prepared by a trainee accountant:<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bank reconciliation 30 September 2002<br/>$<br/>Balance per bank statement (overdrawn) 36,840<br/>add: Lodgements credited after date 51,240<br/>88,080<br/>less: Outstanding cheques 43,620<br/>Balance per cash book (credit) 44,460<br/>Assuming the amounts stated for items other than the cash book balance are correct, what should the cash book<br/>balance be?<br/>A $44,460 credit as stated<br/>B $60,020 credit<br/>C $29,220 debit<br/>D $29,220 credit</p><p>&nbsp;</p><p>D –$36,840 + $51,240 – $43,620 = $29,220 overdrawn</p>

karenljl 发表于 2008-4-14 10:55

D&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

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