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
- The petty cash fund was established on May 10, 2014, in the amount of $250.
- 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?