jij - 會計

S.Inc.had the following bank reconciliation at March 31.2004:
Balance per bank statement.3/31/04
Add:deposit in transit

Less:outstanding checks
Balance per book.3/31/04
Date per bank for the month of April 2004 follow:
deposit
disbursements
All reconciling items at March 31.2004 cleared the bank in April.
Outstanding checks at April 30.2004 totaled $2000.There were no
deposit in transit at April 30.2004.the cash balance per books at
April 30.2004 is $____.

答案:Balance per bank statement 4/30.2004=37200+43000-42200
=38000
Balance per books 4/30.2004=38000-2000=36000

這題答案我看不太懂在寫啥..銀行期末餘額不是就等於帳上餘額嗎?
為什麼會有38000-2000=36000的答案阿@@"
有請高手指導了!!!拜託了感恩!!!



--