BALIWAG, DANNICA C.

2BSA1
ACTIVITY 2. PROOF OF CASH
A.
LSPU COMPANY
PROOF OF CASH
For the Month of December
November 30 Receipts Disbursements December 31
Balance per Book 2,032,000 2,568,000 1,440,000 3,160,000
Book Error:
November (200,000) 200,000
December (300,000) (300,000)
Service Charge:
November (2,000) (2,000)
December 4,000 (4,000)
Adjusted Book
Balance 1,830,000 2,468,000 1,442,00 2,856,000

LSPU COMPANY
PROOF OF CASH
For the Month of December
November 30 Receipts Disbursements December 31
Balance per Bank 1,890,000 2,090,000 1,080,000 2,900,000
Deposit in Transit:
November 80,000 (80,000)
December 498,000 498,000
Outstanding Check:
November (180,000) (180,000)
December 592,000 (592,000)
Bank Error:
November 40,000 (40,000)
December (50,000) 50,000
Adjusted Book
Balance 1,830,000 2,468,000 1,442,000 2,856,000

B. The unadjusted balance of receipts per book = ₱ 1,890,000

Nov 30 Receipts Disbursements Dec 31
(1,080,000) Balance per 2,032,000 2,568,000 1,440,000 3,160,000
592,000 Book
(3,160,000) Balance per 1,890,000 2,090,000 1,080,000 2,900,000
Bank
₱ 2,568,000
The unadjusted balance of receipts per bank = ₱ 2,032,000
(1,440,000)
810,000
(2,900,000)
₱ 2,090,000