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24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s cash book revealed the following differences:
1 Bank charges of $200 have not been entered in the cash book.
2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.
3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.
4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as a receipt.
Based on this information, what was the cash book balance BEFORE any adjustments?
A $43,100 overdrawn
B $16,900 overdrawn
C $60,300 overdrawn
D $34,100 overdrawn
参考答案
更多 “ 24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s cash book revealed the following differences:1 Bank charges of $200 have not been entered in the cash book.2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as a receipt.Based on this information, what was the cash book balance BEFORE any adjustments?A $43,100 overdrawnB $16,900 overdrawnC $60,300 overdrawnD $34,100 overdrawn ” 相关考题
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（ 1 ）Not knowing your true cash balance： Due to things like automatic payments and bank charges， money that appears in your cash drawer and your checking account may already be spent.
（ 2 ）Mistaking profits for cash： When you have a lot of credit sales， your company can post big profits without seeing any cash.
（ 3 ）Paying bills too soon： If your vendors give you thirty days to pay them， take it. Unless you get a discount for paying early， paying your bills only when they’re dueimproves your company’s cash flow.
（ 4 ）Avoiding book -keeping tasks： Not recording and posting transactions regularly leaves you with a mountain of book-keeping to deal with in the end.
（ 5 ）Paying accidental dividends： Every time a corporation owner takes money out of his business， it counts as a dividend. That can lead to a bigger personal income-tax bill.
（ 6 ）Not keeping personal finances separate from business： Mixing up business and personal money can cause bookkeeping and legal problems.
（ 7 ）Setting prices too low： Know your costs before you set product or service prices， or you run the risk of losing money on every sale. A simple break-even analysis can help you set prices at a profitable level.
With a lot of credit sales， your company may have no cash at hand.A
对B
错
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