銀行調節表之相關問題


#1

邦尼您好,有幾個想請教您。
1.請問零用金和cash on hand之間差異是什麼?為什麼cash on hand 會在銀行的加項(銀行調節表中)呢?
2.I.O.U為什麼借記應收帳款,而不是應收票據呢?它不是個憑證嗎?
3.Maintenance and repair expense 這個科目是什麼時候會用到?為什麼補充(printer cartridge)墨水匣(印表機裡的)要用此種科目?
4.題目:
Bill Jovi is reviewing the cash accounting for Nottleman, Inc., a local mailing service. Jovi’s review will focus on the petty cash account and the bank reconciliation for the month ended May 31, 2014. He has collected the following information from Nottleman’s bookkeeper for this task.

Petty Cash

  1. The petty cash fund was established on May 10, 2014, in the amount of $250.
  2. Expenditures from the fund by the custodian as of May 31, 2014, were evidenced by approved receipts for the following:
    Postage expense $33.00
    Mailing labels and other supplies 65.00
    I.O.U. from employees 30.00
    Shipping charges (to customer) 57.45
    Newspaper advertising 22.80
    Miscellaneous expense 15.35
    On May 31, 2014, the petty cash fund was replenished and increased to $300; currency and coin in the fund at that time totaled $26.40.

Bank Reconciliation
SHARE BANK
BANK STATEMENT
Balance, May 1, 2014 $8,769
Deposits(Receipts) $28,000
Note payment direct from customer (interest of $30) $930(Receipts)
Checks cleared during May $31,150(Disbursements)
Bank service charges $27(Disbursements)
Balance, May 31, 2014 $6,522

Deposits in transit are determined to be $3,000, and checks outstanding at May 31 total $850. Cash on hand(besides petty cash) at May 31, 2014, is $246.

Instructions
(a) Prepare the journal entries to record the transactions related to the petty cash fund for May.
(b) Prepare a bank reconciliation dated May 31, 2014, proceeding to a correct cash balance, and prepare the journal entries necessary to make the books correct and complete.正確現金餘額為$8,918
© What amount of cash should be reported in the May 31, 2014, balance sheet?
第c小題 我的算式:$8,850+$31,000-$31,835+$930-$27 算到這我不知道要不要算零用金的部分?若要,要加(減)多少呢?


#2

hi, psj:

1、零用金,是一筆專用的錢,用以支付公司日常零星支出。
手存現金,是暫時在手邊(辦公室)的錢,之後會送存到銀行。
在途存款,是不在手邊、已送存銀行,但銀行隔日才會入帳的錢。
因為手存現金只是暫存在手上(ex:收銀機裏),之後會送存到銀行,所以以結果來說還是算是銀行存款。

2、票據據有一定格式和法律效力,借條並不符合票據的定義,故列為應收帳款(嚴格來說應該是其他應收款)

3、維護和修理 成本發生時就會用到該科目。墨水匣等耗用品之消耗算是維護支出。

4、資產負債表上的現金 包含了:銀行存款、零用金等科目,所以應該是要加上零用金的。

我是邦尼
白話會計版主、解題學會計主筆~~