問題一覧
1
If the cash balance in a company’s bank statement is more than the correct cash balance and
neither the company nor the bank has made any errors, there must be:
(a) Deposits credited by the bank but not yet recorded by the company
(b) Outstanding checks
(c) Bank charges not yet recorded by the company
(d) Deposits in transit
B
2
A proof of cash:
(a) Is a physical count of currencies on hand at the end of reporting period
(b) Is a formal statement showing the total cash receipts during the year
(c) Is a four-column bank reconciliation showing reconciliation of cash balances per book and per
bank at the beginning and end of the current month and reconciliation of cash receipts and
cash disbursement of the bank and the depositor during the current month
(d) Is a summary of cash receipts and cash payments
C
3
If the cash balance in a company’s bank statement is less than the correct cash balance and neither
the company nor the bank has made any errors, there must be:
(a) Deposits credited by the bank but not yet recorded by the company
(b) Outstanding checks
(c) Bank charges not yet recorded by the company
(d) Deposits in transit
D
4
In reconciling the bank balance with the book cash balance, which of the following would not cause
the bank balance shown in the bank statement to be lower than the unadjusted book balance?
(a) Deposits in transit
(b) Cash on hand at the company
(c) Interest credited to the account by the bank
(d) NSF checks from a customer as reported on the bank statement
C
5
If the cash balance shown in a company’s accounting records is more than the correct cash balance
and neither the company nor the bank has made any errors, there must be:
(a) Deposits credited by the bank but not yet recorded by the company
(b) Deposits in transit
(c) Outstanding checks
(d) Bank charges not yet recorded by the company
D
6
What is the adjusting entry for a customer NSF check?
(a) Debit cash and credit accounts receivable
(b) Debit accounts receivable and credit cash
(c) Debit service charge and credit cash
(d) No adjustment is necessary
B
7
The reconciling item in bank reconciliation that will result in an adjusting entry by the depositor
is:
(a) Outstanding checks
(b) Deposit in transit
(c) Bank error
(d) Bank service charges
D
8
In the process of preparing a bank reconciliation:
(a) Outstanding checks should be added to the bank balance of cash
(b) Outstanding checks should be subtracted from the book balance of cash
(c) All of the reconciling items shown on a bank reconciliation must be entered in the accounting
records after the reconciliation is completed
(d) Items that appear on the reconciliation as corrections to the book balance of cash should be
entered in the accounting records
D
9
Which of the following items must be added to the cash balance per ledger in preparing a bank
reconciliation which ends with adjusted balance?
(a) Note receivable collected by the bank in favor of the depositor and credited to the account of
the depositor
(b) NSF customer check
(c) Service charge
(d) Erroneous bank credit
A
問題一覧
1
If the cash balance in a company’s bank statement is more than the correct cash balance and
neither the company nor the bank has made any errors, there must be:
(a) Deposits credited by the bank but not yet recorded by the company
(b) Outstanding checks
(c) Bank charges not yet recorded by the company
(d) Deposits in transit
B
2
A proof of cash:
(a) Is a physical count of currencies on hand at the end of reporting period
(b) Is a formal statement showing the total cash receipts during the year
(c) Is a four-column bank reconciliation showing reconciliation of cash balances per book and per
bank at the beginning and end of the current month and reconciliation of cash receipts and
cash disbursement of the bank and the depositor during the current month
(d) Is a summary of cash receipts and cash payments
C
3
If the cash balance in a company’s bank statement is less than the correct cash balance and neither
the company nor the bank has made any errors, there must be:
(a) Deposits credited by the bank but not yet recorded by the company
(b) Outstanding checks
(c) Bank charges not yet recorded by the company
(d) Deposits in transit
D
4
In reconciling the bank balance with the book cash balance, which of the following would not cause
the bank balance shown in the bank statement to be lower than the unadjusted book balance?
(a) Deposits in transit
(b) Cash on hand at the company
(c) Interest credited to the account by the bank
(d) NSF checks from a customer as reported on the bank statement
C
5
If the cash balance shown in a company’s accounting records is more than the correct cash balance
and neither the company nor the bank has made any errors, there must be:
(a) Deposits credited by the bank but not yet recorded by the company
(b) Deposits in transit
(c) Outstanding checks
(d) Bank charges not yet recorded by the company
D
6
What is the adjusting entry for a customer NSF check?
(a) Debit cash and credit accounts receivable
(b) Debit accounts receivable and credit cash
(c) Debit service charge and credit cash
(d) No adjustment is necessary
B
7
The reconciling item in bank reconciliation that will result in an adjusting entry by the depositor
is:
(a) Outstanding checks
(b) Deposit in transit
(c) Bank error
(d) Bank service charges
D
8
In the process of preparing a bank reconciliation:
(a) Outstanding checks should be added to the bank balance of cash
(b) Outstanding checks should be subtracted from the book balance of cash
(c) All of the reconciling items shown on a bank reconciliation must be entered in the accounting
records after the reconciliation is completed
(d) Items that appear on the reconciliation as corrections to the book balance of cash should be
entered in the accounting records
D
9
Which of the following items must be added to the cash balance per ledger in preparing a bank
reconciliation which ends with adjusted balance?
(a) Note receivable collected by the bank in favor of the depositor and credited to the account of
the depositor
(b) NSF customer check
(c) Service charge
(d) Erroneous bank credit
A