1. What is the total book disbursements for December?

December Receipts 405,500.00

November Bank Service Charges 2,000.00
407,500.00

For Question 2 to 5.
Description Nov-30 Receipts
Deposits in Transit 244,500.00 482,750.00
November -36,000.00 36,000.00
December -28,750.00
Outstanding Checks
November 63,000.00
December
Service Charges
November -2,000.00
December
269,500.00 490,000.00
2 3

6. Adjusted Deposit in Transit as at December 31. 2019

Deposit in Transit 175,250.00
Less: Customer's Postdated Check -50,000.00
125,250.00

7. Adjusted Outstanding Checks at December 31, 2019.

Outstanding Checks 246,750.00
Less: Check Payable to Supplier -14,750.00
Less: Advance Payment to Supplier -37,210.00
194,790.00

8. The adjusted cash to be presented in the balance sheet as at December 31, 2019
Balance per General Ledger 350,000.00
Deposit in Transit 175,250.00
Less: Postdated check -50,000.00 125,250.00
475,250.00
Add: Outstanding Checks 246,750.00
Less: Check Payable to a Supplier -14,750.00
Less: Advance Payment to Supplier -37,210.00 -194,790.00
Less: Erroneous Bank Credit -30,000.00
250,460.00

9. The amount of Cash Shortage

Balance per General Ledger 293,500.00
Add: Credit Memo 15,000.00
Add: Check Payable to a Supplier 14,750.00
Add: Advance Payment to Supplier 37,210.00
Less: Postdated Check -50,000.00
 310,460.00
Less: Cash Balance per Bank -250,460.00
Cash Shortage 60,000.00

10. The net adjustment to the cash account

Postdated Check received -50,000.00
Check Payable to Supplier 14,750.00
Advance Payment to a Supplier 37,210.00
Notes collected by Bank 15,000.00
Receivable from Cashier -60,000.00
-43,040.00

11. The net adjustment to the accounts payable account.

Check Payable to Supplier 14,750.00
Advance Payment to a Supplier 37,210.00
51,960.00

12. Total book receipts in December

Cash Receipts per cash book 411,592.50
Company's Note Receivable collected by bank 179,537.50
591,130.00

13. Total book disbursements in December

Checks Written per cash book 529,792.50
Bank Service Charges 1,800.00
531,592.50

For Question 14 to 17.

Description Nov-30 Receipts
Per Bank Statement 267,705.00 622,770.00
Deposits in Transit
November 20,502.50 -20,502.50
December 32,200.00
Outstanding Checks
November -69,295.00
December
218,912.50 634,467.50
14 15
Disbursements Dec-31
407,500.00 319,750.00

-28,750.00

63,000.00
-75,500.00 75,500.00

-2,000.00
3,000.00 -3,000.00
396,000.00 363,500.00
4 5
Disbursements Dec-31
545,932.50 344,542.50

32,200.00

-69,295.00
75,280.00 -75,280.00
551,917.50 301,462.50
16 17