NAME : ACHMAD ARDANU

NIM : 20080694029

CLASS : 2020I
AD ARDANU

94029
 Date General Journal Debit

Apr-01 Petty Cash $ 200.00

Cash

Apr-10 Delivery charges $ 60.00

Supplies $ 25.00
Postage Expense $ 40.00
I. O. U from Employees $ 17.00
Miscellaneous Expenses $ 36.00
Cash Over and Short $ 10.00
Cash ($200 - $12)

Apr-20 Petty Cash $ 100.00

Cash
 Credit

$ 200.00

$ 188.00

$ 100.00
A) Particulars Amounts($)
Balance per bank statement, July 31 $ 8,650.00
Add :
Deposit in Transit (1500+5810-4500) $ 2,850.00
Less :
Outstanding Checks 2000+3100-4000) $ 1,100.00
Correct Cash Balance, July 31 $ 10,400.00

Balance as per books at July 31 $ 9,250.00

Add :
Note Collected $ 1,500.00
Less :
Bank Service Charge $ 15.00
NSF Check $ 335.00
Correct Cash Balance, July 31 $ 10,400.00

B) Particulars Debit($)
Cash (1000-335-15) $ 1,500.00
Note Collected

Bank Service Charge $ 15.00

Cash

Accounts Receivable $ 335.00

Bank Service Charge
 Credit($)

$ 1,500.00

$ 15.00 7

$ 335.00
 A) Aragon Company
Bank Reconciliation Statement
As on August 31, 2019
Cash Balance according to bank statement
Add :
Cash in Hand
Deposit in transit
Deduct :
Outstanding Checks

Adjusted cash balance per bank

Cash balance according to company's records (10050+35000-35403)

Add :
Note Collection for depositor (1000+40)
Deduct :
Bank Service Charges
Bank Errors overstated the book balance (146.5-164.5)
Adjusted cash balance per books

B)
Account Titles and Explanation Debit
Cash $ 1,040.00
Notes Receivable
Interest Receivable
(To record collection of notes along with interest)

Bank Charges $ 20.00

Cash
(To record bank service charges)

Supplies Expense (146.5-164.5) $ 18.00

Cash
(To record error correction in supplies account)

C) Cash Reported in August 31 balance sheet $ 10,649.00

pany
Statement
1, 2019
$ 8,089.00

$ 310.00
$ 3,800.00 $ 4,110.00

$ 1,550.00
$ 1,550.00
$ 10,649.00

$ 9,647.00

$ 1,040.00 $ 1,040.00

$ 20.00
$ 18.00 $ 38.00
$ 10,649.00

Credit

$ 1,000.00
$ 40.00

$ 20.00

$ 18.00