会计英语中银行余额调节表编制

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1、银行余额调节表Problem5-1PalladiumartGallerycompletedthefollowingpettycashtransactionsduringFebruary2001:1.Feb.2Drewa$300check,cashedit,andgavetheproceedsandthepettycashboxtoNickReed,thepettycashier.Feb.2Pettycash$300Cash3005Purchasedpaperforthecopier,$10.13.2.5OfficeSupplies$10.13Pettycash10.139Paid$22.50C

2、ODchargesonmerchandisepurchasedforresale.AssumePalladiumusestheperpetualmethodtoaccountformerchandiseinventory.9Merchandiseinventory$22.50Pettycash22.5012Paid$9,95postagetoexpressmailacontracttoaclient.12Postageexpense$9.95Pettycash9.9514ReimbursedGinaBarton,themanagerofthebusiness,$58.00forbusiness

3、autoexpenses.14Mileageexpense$58.00Pettycash58.0020Purchasedstationery,$77.76.20Officesupplies$77.76Pettycash77.7623Paidacourier$18.00todelivermerchandisesoldtoacustomer.23Deliveryexpense$18.00Pettycash18.0025Paid$15.10CODchargesonmerchandisepurchasedforresale.25Merchandiseinventory$15.10Pettycash15

4、.1028Paid$64.00forstamps.28OfficeSupplies$64.00Pettycash64.0010.28Reedsortedthepettycashreceiptsbyaccountsaffectedandexchangedthemforachecktoreimbursethefundforexpenditures.However,therewasonly$21.23incashinthefund.Inaddition,thesizeofthepettycashfundwasincreasedto$400.28Summaryofpettycashpaymentsas

5、follows:Officesupplies$151.89Merchandiseinventory37.60Postageexpense9.95Mileageexpense58.00Deliveryexpense18.00Pettycash275.443.Feb.28Pettycash$100Officesupplies151.89Merchandiseinventory37.60Postageexpense9.95Mileageexpense58.00Deliveryexpense18.00Cashoverandshort3.33Cash378.77Problem5-3Thefollowin

6、gisinformationforDundeeRealty;a.BalanceperthebankstatementdatedOctober31,2001is$48260.b.BalanceoftheCashaccountonthecompanybooksasofOctober31,2001is$38535.c.$5500ofcustomerdepositswereoutstandingasofSeptember30;thisamounthadbeendepositedtoDundee’saccountinOctober.d.CheckswritteninOctoberthathadnotcl

7、earedthatbankasofOctober31were;#2033,$3200#2099,$850#2300,$1800#2345,$5400e.ThebankchargedDundee’saccountfora$1700checkoftheE-ZoneNetworks;thecheckwasfoundamongthecancelledchecksreturnedwiththebanksta