GTE ch05 (PDF)
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Name
Date
5-5
Class
MASTERY PROBLEM, p. 141
Reconciling a bank statement; journalizing a bank service charge, a dishonored check,
and petty cash transactions
1., 3.
GENERAL JOURNAL
DATE
ACCOUNT TITLE
20 – –
1
2
3
Aug. 21 Petty Cash
24 Repair Expense
Cash
5
26 Supplies
6
Cash
8
9
10
11
27 Accounts Receivable—Bruce Kassola
28 Miscellaneous Expense
31 James Astrup, Drawing
13
31 Supplies
16
17
18
19
C110
DEBIT
C111
1
1 6 5 00
C112
6 0 00
1 7 5 00
3 1 00
4 0 0 00
13
1 3 0 00
14
3 5 0 00
Sales
Cash
15
16
3 5 0 00
M34
12
1 2 5 00
2 5 5 00
T31
10
11
4 0 0 00
C115
8
9
3 1 00
C114
6
7
1 7 5 00
C113
4
5
6 0 00
M33
2
3
1 6 5 00
Cash
31 Miscellaneous Expense
CREDIT
3 0 0 00
Miscellaneous Expense
31 Cash
20
3 0 0 00
Cash
Cash
15
POST.
REF.
Cash
12
14
DOC.
NO.
Cash
4
7
PAGE
1 5 00
17
18
1 5 00
19
20
20
21
21
22
22
23
23
24
24
25
25
26
26
27
27
28
28
29
29
30
30
Chapter 5
Cash Control Systems • 103
5-5
MASTERY PROBLEM (concluded)
2.
August 31, 20 – –
RECONCILIATION OF BANK STATEMENT
Balance On Check Stub No. 116
___ . . . . . . . . . . . .
$
2,431 00
Balance On Bank Statement . . . . . . . . . . . . . . . . . .
$
2,721 00
ADD OUTSTANDING DEPOSITS:
DEDUCT BANK CHARGES:
Description
Service Charge
(Date)
Amount
Date
Amount
$
8/31/ – –
15 00
$
350 00
Total outstanding deposits
15 00
Total bank charges
SUBTOTAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
DEDUCT OUTSTANDING CHECKS:
Ck.
No.
114
115
Amount
Ck.
No.
$
Amount
400 00
255 00
655 00
Total outstanding checks
Adjusted Check Stub Balance . . . . . . . . . . . . . .
104 • Working Papers TE
$
2,416 00
350 00
3,071 00
Adjusted Bank Balance . . . . . . . . . . . . . . . . . . . . . .
$
2,416 00
COPYRIGHT © SOUTH-WESTERN CENGAGE LEARNING
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