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研究所、轉學考(插大)-經濟學
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89年 - 89 淡江大學 轉學考 經濟學#56302
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題組內容
一、HardRock Store developed the following information in recording its bank Statement for the month of March. Balance per books March 31 $ 1,505 Balance per book statement March 31 $11,400
(2) Checks written in February but still outstanding $3,200
其他申論題
2.Prepare the journal entry needed at July 1,2000,
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3. Prepare the journal entry needed at May 31,2003 to record retirement of the bonds. Assume that interest and premium or discount amortization have been recorded through January 1,2003.Record interest and amortization on only the bonds retired
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4. Prepare the journal entry needed at July I, 2003 to record interest and premium or discount amortization. (20%)
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(1) Checks written in March but still outstanding $8,000
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(3) Deposits of March 30 and 31 not yet recorded by bank $5,200
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(4) NSF checks of customer returned by bank $700
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(5) Check No.210 for$594 was correctly issued and paid by bank but incorrectly entered in the cash payments journal as payment on account for $549.
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(6) Bank service charge for March was $50.
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(7) A payment on account was incorrectly entered in the cash payments Journal and posted to the accounts payable subsidiary ledger for $824 when Check No.318 was correctly prepared for $284.The check cleared the bank In March,
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(8) The bank collected a note receivable for the company for $4,000 plus $150 Interest revenue. REQUIRED: Prepared a bank reconciliation at March 31.
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