初级会计学（双语）

刘萍

目录

  • 1 第一章   Accountign in  Business 企业会计
    • 1.1 Importance of Accounting
    • 1.2 Fundamentals of Accounting
    • 1.3 Transactions Analysis and the Accounting Equation
    • 1.4 Finacial Statements
  • 2 第二章 Analysis and Recording 经济业务分析与记录
    • 2.1 Analyzing and recording process
    • 2.2 Analyzing and processingtransactions
    • 2.3 Trial balance
    • 2.4 Demonstration Problem
  • 3 第三章Adjusting Accounts and Preparing Financial Statements 账户调整与会计报表编制
    • 3.1 Timing and reporting
    • 3.2 Adjusting accounts
    • 3.3 Preparing financialstatements
    • 3.4 Demonstration Problem
  • 4 第四章Completing the Accounting Cycle 完整会计循环
    • 4.1 Work sheet as a tool
    • 4.2 Closing process
    • 4.3 Accounting cycles
    • 4.4 Classified balance sheet
    • 4.5 Demonstration Problem
  • 5 第五章Accounting for Merchandising Operations 主要经营活动会计
    • 5.1 Merchandising activities
    • 5.2 Accounting for merchandise purchases
    • 5.3 Accounting for merchandise sales
    • 5.4 Completing the accounting cycles
    • 5.5 Financial statement formats
    • 5.6 Demonstration Problem
  • 6 第六章Merchandise Inventories and Cost of goods Sold 存货与销售成本
    • 6.1 Inventory basis
    • 6.2 Inventory costing under aperpetual system
    • 6.3 Valuing inventory at LCM
    • 6.4 Demonstration Problem
  • 7 第七章Accounting Information Systems  会计信息系统
    • 7.1 Fundamental system principles
    • 7.2 Special journal in accounting
    • 7.3 Technology-based accountingsystem
    • 7.4 Demonstration Problem
  • 8 第八章Cash and Internal control  货币资金及其内部控制
    • 8.1 Internal control
    • 8.2 Control of cash
    • 8.3 Banking activities ascontrol
    • 8.4 Demonstration Problem
  • 9 第九章Receivables 应收款项
    • 9.1 Accounting receivables
    • 9.2 Notes receivables
    • 9.3 Disposal ofreceivables
    • 9.4 Demonstration Problem
  • 10 第十章Plant Assets, Natural Resources, and Intangibles 固定资产、自然资源与无形资产
    • 10.1 SECTION 1-PLANT ASSETS:Cost determination
    • 10.2 Depreciation
    • 10.3 Additional expenditures
    • 10.4 Disposal of plant assets
    • 10.5 SECTION 2-NATURAL RECOURCES
    • 10.6 SECTION 3-INTANGIBLESASSETS
  • 11 第十一章Current Liabilities and payroll accounting 流动负债和工资核算
    • 11.1 Characteristics of liabilities
    • 11.2 Known liabilities
    • 11.3 Estimated liabilities
    • 11.4 Contingent liabilities
  • 12 第十二章long-term liabilities 长期负债
    • 12.1 Basic of bonds
    • 12.2 Bonds issuance
    • 12.3 Bonds retirement
    • 12.4 Long-term bonds payable
  • 13 第十三章Investments and international operation 投资与国际经营
    • 13.1 Basics of investments
    • 13.2 Reporting of non-influentialinvestments
    • 13.3 Reporting ofinfluential investments
  • 14 第十四章Accounting for Corporations 公司会计
    • 14.1 Corporate form of organization
    • 14.2 Common stock
    • 14.3 Dividends
    • 14.4 Preferred stock
    • 14.5 Treasury stock
    • 14.6 Reporting of equity
Demonstration Problem
  • 1 DEMO
  • 2 SOLUTION

 

The Betsy Dough Company wants to prepare a bank reconciliation for the month of June. When the bank statement for the month of June arrives from the bank, the following steps are performed:

1.    The deposits to the bank account, as recorded on the bank statement, are compared to the deposit slips retained by the company. It is noted that the last deposit, of $400, occurred after banking hours on the day of the bank statement and therefore has not been recorded by the bank on this bank statement.

2.    Checks returned with the bank statement are compared to the checks written and listed in checkbook. This comparison shows that there are checks outstanding amounting to $1,456.

3.    The ending balances on the statement and in the company’s books are determined. The ending bank statement balance is exactly $10,129 whereas the books show $9,000.

4.    Other information contained on the bank statement, not previously known to the company, is determined. This includes the following: (a) a note from a customer for $200 has been collected by the bank and credited to our account; (b) a check from Frank Ony for $120 previously deposited by us has been returned for lack of sufficient funds; (c) the bank has charged us $25 for its services (this includes a $10 fee for the NSF check).

5.    A bank reconciliation is prepared; it does not balance! The difference is $18, so a transposition error is looked for (whenever the difference is a multiple of 9, there is a very good chance that there has been an inadvertent exchange of two digits (for example, writing 29 when it should have been 92). An error is found. Check number 141 was written for $235 and cleared the bank for $235, but was recorded in the company records as $253.

Required:

Prepare a bank reconciliation for the Betsy Dough Company at June 30, 2011.