Weblog Kế toán 7E: Lưu ý về môn Kế toán Quốc tế + Bài tập về nhà

Một số lưu ý dành cho các bạn đối với môn Kế toán Quốc tế
- Môn học chỉ còn 2 ngày nữa là kết thúc.
- Điểm thi giữa kỳ cực kỳ ý ẹ nên thầy sẽ thường gọi lên bảng làm bài để gỡ gạc, kiếm điểm cộng.
- Trong 2 bữa cuối sẽ có 1 bài kiểm tra 30 phút cũng nhằm mục đích nắm tình hình học tập và gỡ gạc chút đỉnh.

---o0o---

Bài tập về nhà để các bạn xem và chuẩn bị trước nhằm gỡ gạc khi lên lớp

El Gato Painting Company maintains a checking account at American Bank. Bank statements are prepared at the end of each month. The November 30, 2011, reconciliation of the bank balance is as follows:

                                               

Balance per bank, November 30		$3,231
Add: Deposits outstanding		1,200
Less: Checks outstanding
#363	$123
#365	201
#380	56
#381	86
#382	340	-806
Adjusted balance per bank, November 30		$3,625

The company's general ledger checking account showed the following for December:

Balance, December 1	$3,625
Receipts	42,650
Disbursements	(41,853)
Balance, December 31	$4,422

           

The December bank statement contained the following information:

Balance, December 1	$3,231
Deposits	43,000
Checks processed	(41,918)
Service charges	(22)
NSF checks	(440)
Balance, December 31	$3,851

                       

The checks that were processed by the bank in December include all of the outstanding checks at the end of November except for check #365. In addition, there are some December checks that had not been processed by the bank by the end of the month. Also, you discover that check #411 for $320 was correctly recorded by the bank but was incorrectly recorded on the books as a $230 disbursement for advertising expense. Included in the bank's deposits is a $1,300 deposit incorrectly credited to the company's account. The deposit should have been posted to the credit of the Los Gatos Company. The NSF checks have not been redeposited and the company will seek payment from the customers involved.

Required:

1. Prepare a bank reconciliation for the El Gato checking account at December 31, 2011

2. Prepare any necessary adjusting journal entries indicated.