Apple Blossom Cologne Company E

Cash and Petty cash - Lead Schedule

12-31-03
Per Audit Per Book Adjustment Per Audit
Account
Kode akun 12-31-02 12-31-03 Debit Credit 12-31-03
101 Cash-Big Bily National Bank 513,617 846,541 10,000 836,541
102 Cash-second National Bank 5,918 36,968 36,968
103 Petty cash 420 500 204 296

Kesimpulan
berdasarkan hasil audit atas saldo kas, maka menurut auditor akun kas telah disajikan dengan wajar
sesuai dengan standar akuntansi yang berlaku
 Apple Blossom Cologne Company A-1
Bank Reconciliation-Big City National 1-20-04
12-31-03
(Prepared By Client)

Balance Per Bank Statement 816,660 C#

Add:
Deposit in Transit Dec 29 45,987 u
Safety deposit box charge Dec 31 12,594 u 58,581
Deduct: 875,241
Checks outstanding
No. Payee
1443 Alex McBane Heating Dec. 24 650 N
1445 Office Decorators Dec. 24 350 N
1446 Longhorn Garbage Disposal Dec. 24 135 N
1449 DeBella Hardware Dec. 27 821 N
1450 Quick Print Printers Dec. 30 744 N
1452 Second National Bank Dec. 31 26,000 N 28,700
Balance 12-31-03 846,541
^
Audit adjustments: (TB-BS)
(AJE) -10,000
Balance per audit 836,541

^ Footed
# Agreed to beginning balance of cutoff bank statement.
C Confirmed with bank per (A-2).
u Traced to cash receipts journal entry before year-end and to cutoff bank statment.
N Examined paid checks clearing with cutoff bank statement and traced to cash disbursements
journal for Dec. 2003.

Setelah diperiksa ke cutoff bank statement, cash receipt journal, dan cash disbursement journal
Maka diajukan penyesuaian atas bank debit memo tanggal 12-30-03
Examined bank's debit memo dated 12-30-03. Propose (AJE):
Terdapat cash disbursement yg merupakan transfer ke Second National Bank sebesar 10,000.
950 Miscellaneous income 10,000
101 Cash-Big City National Bank
sh disbursements

isbursement journal

nk sebesar 10,000.
10,000
 Apple Blossom Cologne Company A-2
Bank Confirmation- Big City National 01/20/2004
December 31, 2003

A-1
 Apple Blossom Cologne Company A-3
Bank Reconciliation-Second National (payroll) 1-20-04
12-31-03
(Prepared By Client)

Balance Per Bank Statement 2,812 C#

Add: deposit in transit
Dec 30 10,000 u
Dec 31 26,000 u
36,000
Deduct:
Checks outstanding
No. Payee
6889 Bert Campo Dec. 26 432 N
6893 Bruce Jones Dec. 26 484 N
6897 Susan Billingsley Dec. 26 468 N
6899 Raymond Arthur Dec. 26 460 N
1,844
36,968
^
(TB-BS)
Audit adjustments:
None
Balance per audit 36,968

^ Footed
# Agreed to beginning balance of cutoff bank statement.
u Traced to cash receipts journal entry before year-end and to cutoff bank statment.
C Confirmed with bank per (A-4).
N Examined paid checks clearing with cutoff bank statement and traced to cash disbursements
journal for Dec. 2003.
ash disbursements
A-1 Apple Blossom Cologne Company A-4
Bank Confirmation- Second National 01/20/2004
December 31, 2003

A-3
 Apple Blossom Cologne Company A-5
Schedule of Interbank Transfers 1-20-04
12-31-03
Disbursing Bank
Bank Check No. Amount Date Per book Date Per bank
Big city National 1451 10,000 12-30-03 01-06-04
Big city National 1452 26,000 12-31-03 01-05-04

Examined to cutoff bank statement and clearings of Big City National Bank and Second National Bank
as well as cash receipts and cash disbursement journal
 Deposited in Receiving Bank
Bank Date Per book Date Per bank
Second National 12-30-03 01-02-2004
Second National 12-31-03 01-02-2004

National Bank
 Apple Blossom Company A-6
Undeposited Cash Receipts-Big City National Bank 1/20/04
12-31-03

Payor Date Amount

Capitol Odors 12-30 2,148 C
Janis Department Store 12-30 2,000 C
Body Bar 12-30 2,412 C
Lone Star Supply 12-30 1,602 C
William's Fragrances 12-31 3,618 C
National Gas 12-31 814 C
Total 12,594
^

The above checks were examined in my

presence and returned to me intact on
this date, 12-31-03, 3:45 pm.
Pam Lewis
Cashier

^ Footed
C Counted directly from client's premise
 Apple Blossom Company A-7
Petty Cash 1/20/04
12-31-03

Denomination Number Amount Total

Currency 20 3 60
10 9 90
5 22 110
1 18 18 278

Coins Halves 2 1
Quarters 40 10
Dimes 20 2
Nickels 80 4
Pennies 100 1 18

Checks none 0 0
Total cash 296

Petty Cash Vouchers

(1) Barker Office Supply Dec 28 82
(2) U.S. Post Office-stamps Dec 30 55
(3) Bertram Hardware Dec 31 67 204 n
Petty cash per client 500
(TB-BS)

Audit adjustments
(AJE) 204
Balance per audit 296

The above fund was examined in my

presence and returned to me intact on
this date, 12-31-03, 4:30pm.
Pam Lewis
Cashier

n Propose (AJE) for reimbursed vouchers on 12-31-03:

832 Miscellaneous expense 204
103 Petty cash 204