Jericho D.

Legaspi
BSAIS – 3

12. C,A, B, B, D

DECEMBER
NOV.30 Receipts Disbursement DEC.31
Unadjusted
96,800 842,400 131,200 808,000
bank balance
Deposit in
Transit
Nov. 30 18,000 -18,000
Dec.31 88,800 88,800
Oustanding
Checks
Nov. 30 -16,000 -16,000
Dec.31     216,800 -216,800
Adjusted
98,800 913,200 332,000 680,000
Balance

NOV. 30 Receipts DEC.31

Disbursement
Unadjusted
58,640 881,120 304,000 635,760
Book Balance
Unrecorded
Credit Memo
Nov. 30 40,320 -40320
Dec.31 64000 64,000
Bank Service
Charges
Nov. 30 -160 -160
Dec. 31 4,000 -4,000
Book Errors:

Understatement
400 400
of OR no. 419
 Understated
Cash Receipts 8,000 8000
Journal
Overstated
Cash
-16000 16000
Disbursement
Journal
DAIF     40,000 -40,000
Adjusted Book
98,800 913,200 332,000 680,000
Balance

Nacis, Janelle D.
Lapuz, Patricia
Distajo, Erin Jade Y.
BSAIS – 3

Nov. 30 Receipts Disbursements Dec. 31

Balance per bank 96,800 842,400 131,200 808,000
DIT NOV 18,000 -18,000
DEC 88,800 88,800
OT NOV -16,000 -16,000
DEC 216,800 -216,800
Adjusted 98,800 913,200 115,200 680,000

Nov. 30 Receipts Disbursements Dec. 31

Balance per book 58,640 881,120 304,000 195,440
CM NOV 40,320 -40,320
DEC 64,000 64,000
BC NOV -160 -160
DEC 4,000 -4,000
errors
OR no. 419 400 400
cash receipts 8,000 8,000
disbursement -16,000 16,000
DAIF 40,000 -40,000
adjusted 98,800 913,200 332,000 239,680
Rainelle Rama BSA – 3
Accounting 108 Mr. Valladolid

Problem 12
1. C
2. A
3. B
4. B
5. D
Solutions:
Nov. 30 Receipts Disbursement Dec. 31
Unadj. Bank balance 96,800 842,400 131,200 808,000
DIT
Nov. 30 18,000 -18,000
Dec. 31 88,800 88,800
Outstanding checks
Nov. 30 16,000 -16,000
Dec. 31 216,800 -216,800
Adj. balance 98,800 913,200 332,000 680,000

Unadj. Book balance 58,640 881,120 304,000 635,760

Unrecorded CM
Nov. 30 40,320 -40,320
Dec. 31 64,000 -64,000
Service charges
Nov. 30 -160
Dec. 31 4,000 -4,000
Book errors:
Understatement of OR no. 419 400 400
Undertstated cash receipts 8,000 8,000
journal
Overstated cash disbursement -16,000 16,000
journal
DAIF 40,000 -40,000
Adj. balance 98,800 913,200 332,000 680,000
Delos Reyes, Kathleen
Fran, George M.
BSA – 3
Problem 12

December
Nov. 30 Receipts Disbursements Dec.31
Unadjusted bank bal. 96,800 842,400 131,200 808,000
DIT
Nov. 30 18,000 (18,000)
Dec. 31 88,800 88,800
OC
Nov. 30 (16,000) (16,000)
Dec. 31 216,800 (216,800)
Adjusted bal. 98,800 913,200 332,000 680,000
Nov. 30 Receipts Disbursements Dec.31
Unadjusted book bal. 58,640 881,120 304,000 635,760
Unrecorded CM
Nov. 30 40,320 (40,320)
Dec. 31 64,000 64,000
Bank service charges
Nov. 30 (160) (160)
Dec. 31 4,000 (4,000)
Book errors:
Understatement OR # 419 400 400
Understated cash RJ 8,000 8,000
Overstated cash DJ (16,000) 16,000
DAIF 40,000
Adjusted book bal. 98,800 913,200 332,000 680,000