銀行往來調節表-有疑問? - 會計

Olive avatar
By Olive
at 2009-03-12T13:57

Table of Contents

題目如下:
台中公司某年6月30日之銀行調節表如下:

公司帳面餘額 $241,000 銀行帳單餘額 $230,000
加:銀行代收票據 $20,000 加:在途存款 $60,000
減:銀行手續費 $1,000 減:未兌現支票 $30,000
---------- ----------
正確餘額 $260,000 正確餘額 $260,000
========== ==========
7月份銀行往來資料如下:
公司帳 銀行帳
------------- --------------
支票記錄 $848,000 $846,000
存款記錄 $935,000 $920,000
銀行手續費 $1,000 $2,000
銀行代收票據 $20,000 $24,000
存款不足退票 $6,000
------------- --------------
7月底餘額 ? ?

下面未括胡的是正解,圾為什麼帳面餘額是347,000 ,而不是366,000 .
在公司帳的部分有列出手續費1000元和代收票據20,000元,不是代表公司己入帳嗎?
月底的帳面餘額不是應該包含上述二項的金額嗎?
麻煩高手幫忙解答一下? 謝謝.


台中公司
銀行往來調節表
7月31日
------------------------------------------------------------------
帳面餘額 $347,000(366,000) 結單餘額 $320,000
加:代收票據 24,000(4,000) 加:在途存款 75,000
---------------- -----------
合計 $371,000(370,000) 合計 395,000
減:手續費 $2,000(1,000) 減:未兌現支票 32,000
存款不足 6,000 8,000(7,000)
-------- ---------------- -----------
正確餘額 $363,000 正確餘額 $363,000
================ ===========



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Tags: 會計

All Comments

Quintina avatar
By Quintina
at 2009-03-15T06:33
241-848+935-1+20=347,六月底餘額加七月份往來資料。
Sandy avatar
By Sandy
at 2009-03-16T14:36
兩個月連著一起看就行了~

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