What should the final cash book balance be when all the above items have been properly dealt with?

1 .Sigma’s bank statement shows an overdrawn balance of USD38,600 at 30 June 2011.　A check against the company’s cash book revealed the following differences:(1)　　　Bank charges of USD200 have not been entered in the cash book.(2)　　　Lodgements recorded on 30 June 2011 but credited by the bank on 2 July USD14,700.(3)　　　Cheque payments entered in cash book but not presented for payment at 30 June 2011 USD27,800.(4)　　　A cheque payment to a supplier of USD4,200 charged to the account in June 2011 recorded in the cash book as a receipt.Based on this information, what was the cash book balance BEFORE any adjustments?

A USD　16,900 overdrawn B USD　34,100 overdrawn C USD　43,100 overdrawn D USD　60,300 overdrawn

题型: 单选题 提问时间: 2021-08-22

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3 .A company’s trial balance failed to agree, the totals being:Debit　　USD815,602Credit　　USD808,420Which one of the following errors could fully account for the difference?

A The omission from the trial balance of the balance on the insurance expense account USD　7,182 debit B Discount allowed USD　3,591 debited in error to the discount received account C No entries made in the records for cash sales totalling USD　7,182 D The returns outwards total of USD　3,591 w...

题型: 单选题 提问时间: 2021-08-22

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