[會計] 銀行調節表/一題

[ne1126 (奈米)]

科目：會計

問題：
Boston Inc, had the following bank reconciliation at March 31,2009
   Balance per bank statement,3/31/2009                $46,500
   Add:Deposit in transit                               10,300
                                                        ______
                                                       $56,800
   Less:Outstanding checks                              12,600
                                                       _______
   Balance per books,3/31/2009                         $44,200
                                                       _______
                                                       _______
Data per bank for the month of April 2009 follow
   Deposit                                             $58,400
   Disbursements                                        49,700
All reconciling items ar March 31,2009 cleared the bank in April. Outstanding
checks at April 30,2009 totaled$7,000. There were no deposits in transit at
April30,2009. What is the cash balance per books at April 30,2009?

A)$58,500
B)$55,200
C)$52,900
D)$48,200





我自己的想法：期初餘額+本期收入-本期支出=期末餘額

===>44,200+58,400-49,700=52,900

可是答案是48,200

我有什麼沒減到的嗎?

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◆ From: 114.41.0.41
推 u4jp6:題目要求的是"期末的現金正確餘額"
推 u4jp6:46,500+58,400-49,700-7,000=48,200
→ u4jp6:期出餘額應該用"46500"才對，最後還要減掉未兌現支票"7000
→ ne1126:為什麼要把未兌現支票減掉?這裡我不太懂
推 wwwyam108:未兌現支票是指公司開支票給別人，公司帳上有登記，但
→ wwwyam108:客戶尚未去銀行兌現支票，所以銀行對帳單上並無紀錄，
→ wwwyam108:所以未兌現支票是銀行減項。
推 weilingsmile:樓上解釋好清楚
推 vance0519:哈，w好棒~~觀念很清楚。