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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#56301
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(6) Bank service charge for March was $50.
其他申論題
(2) Checks written in February but still outstanding $3,200
#213851
(3) Deposits of March 30 and 31 not yet recorded by bank $5，200
#213852
(4) NSF checks of customer returned by bank $700
#213853
(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,
#213854
(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,
#213856
(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.
#213857
(1) 試計算該公司88年度銷貨退回，及88年12月3〗日應收帳款餘額。
#213858
(2) 試分別按(A)銷貨淨額1 %
#213859
(B)賒銷淨額1.5%
#213860
(C)應收帳款餘額5% 作期末備抵壞帳調整分錄。 (20%)
#213861
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