OO A Re RL Gash Itindudes money and other negatiable instrument that is pavable i mey and avceptalle bythe bank fr deposit and immediate creit| Gushe in Bark Saving’ deposi, Demand depost or checking ~ASLONG AS UNRESTRICTED 10 Gash on Hand Bills, Coins, Customer's check, Traveler's check, Bank Drafts, Money Order WILHDRAWAL cE > Cash Fund Petty Cash Fund, Payroll Fund, Dividend Tune Travel Fund, Interest Fund, Tax Fund ~AS LONG ‘AS USE 1V CURRENT OPERATIONS [ASSET OR NONCURRENT INVESTMENT Short term, hight liquid investment that are readily convertible cash and so near to maturity ( acquired 3 months before maturity) iat Changes in interest rate is Insignificant Investment in time preference share with ‘redemption date deposits, money ms > eves one ra 3 on sae Tat 4 ven Sears ‘CURRENT ASSET GNVESTHENT) (Leste: ] FACE VALUE [FaercteescT" CURRENT EXCHANGE RATE [Eresemonen] ESTIMATED REALIZABLE VALUE, [[evemmner site. or scour. Noven, emus |paseoceaer ener Cunsceraiaaire ([Gaecrmermemee Jensn on Accounting | Siprest Fiadljston | Fluctuating Fu Syston \ COMMON ror PCr "a amameerere Oe rememnes | CASH P| aa ae eee 1 Money toe wil be placed by ron CGR: cass Bann 3x CR Cassin Bane 3K { cash com anther acount o ‘in + Payenr oF rae DR: Exeenses - x0 1 ‘Stocnses rom PEF GR Perry Gash FUND — xx i + Rerienisuivewr oF DR: Exrenses — coe DR: Perry Cash Funo —xxx 1 Per pavnens (GR: Caos Wt Bann eo CR CASHIN ANE RE | Money seen Be replaced DR: Exrenss— xx (UNREPLENHED) 1 bythe ithlraval of ash eecoana ‘cre Perry Gash run eax No Enoor me vear aowusrmers AS | gem anatr bank astaly a cesvarite rence recreate 1 ete te + caeAse im PETTY DR: Perry Cash Funo - x00 DR: Perry Cash Puno —exx ' ass Puno fcRsGash me Bane 00x ER Cassin Bane 3K 1 + DEcHEAsEIN PETTY DR: CASHIN BANK —1xx% Casi Banie— 0c 1 E=4 eas Fon (Gms Perry Cas Powe —xx Ek Perry Caan FUND 20% 1 itis practice of opening the FACTUAL cASH br: cash 1 books oF accounts beyond the + GR: CASH SHORT/OVER (INCOME, 1 elas of the reparting period CASH > RECORD “ > | oemmos ganas saeroait casi DR: CASH SHORT/OVER (LOSS) er financial postion COUNT ~swonrace PR CASH 8 1 verternmaneeCe eee LLL Book RECONCILING ITEMS ‘creoir Memos (+) DEBIT MEMOS (-) Book Emnons (+/-) BANK RECONC! ADJUSTED BALANCE METHOD- “BOOK To BANK METHOD ‘ie statement to bring into agrooment the cash balance per book and the cash BANK RECONCILING ITEMS = Deposit IN TRANSIT (+) — OUTSTANDING CHECKS, NET OF CERTIFIED CHECKS (+) BANK ERRORS (+/-) LIATION METHODS: ~ BANK To BOOK METHOD NR rez epee res ee licheguent, Heasureapant AMORTIZED Cost Von - Snterest Bearing Note wrerest 1s INCLUDED sn race amcunt (PRESENT VALUE + Present VALUE by racton (LS) = Noves RECevaAmLE = Prox = Aiclasberenear paver rca ree neon a, cLumesun),re en ee 2 ——— Given RCA an koByer ene nae eed Le ee 2 == tiers T Gnw or Loss wv snTPaasocal th Tepe reef Quesrions \ VEE ¥ Te JOURNAL ENTRIES 4,212,000 pve coneiamy) = 8.06)Ae ean LoL Cae pvr uovance) | Wm eee Given (ed) JOURNAL ENTRIES te oR D eC LY go Oey JOURNAL ENTRIES i a ce fecas_1000.000 INTEREST