1. NSF check amounting to P3,399 returned in February.

This was deposited in

January.
2. NSF check amounting to P8,900 deposited in February and returned in March.
3. NSF check recorded as reduction of Cash Receipts
a. Returned in January and recorded in February, P300
b. Returned in February and recorded in February, P500
4. Unrecorded disbursements of January corrected in February, P800
5. Unrecorded receipts of January corrected in February, P1,000
6. Unrecorded disbursements of January not yet corrected in February, P1,200
7. Unrecorded receipts of January not yet corrected in February, P1,400
8. Unrecorded disbursements for the month of February, P1,600
9. Unrecorded receipts for the month of February, P1,800
10.Post-dated or unreleased check of the company included as outstanding checks
for the month of February, P2,000
11.Post-dated check from customer in February recorded as receipts in February,
P1,200
12.Cancellations of company’s checks recorded by a reduction of cash
disbursements, P2,600
13.Check of the company issued in January was mutilated and returned by the
payee. A replacement check was issued. Both checks were entered in the check
register but no entry was made to cancel the mutilated check, P2,700
14.Check issued in January and was included in the outstanding checks in January
was recorded for P3,000 but when the bank statement was received in February
the correct amount of this check is P300. No correction was made in February.
15.The company issued a stop payment order to the bank in February for check
issued in February which was not received by the payee. A new check was
written and recorded in the check register in February. The old check was
written off by a journal entry also in February, P3,200
16.Customer’s NSF check returned by bank in January and redeposited and cleared
in February (no entry in January and February to record the NSF check), P3,400
17.Payment directly from the collections (paid out in currency), P1,000
18.Erroneous bank credit made in February corrected by Debit/Disbursements also
in February, P3,100
19.Customer’s dishonored checks in February are recorded as reduction of cash
receipts. The dishonored checks are redeposited also in February and are
recorded as regular receipts, P2,400
20.NSF check amounting to P2,000 returned this month and redeposited this month
(no entry was made in the books both on the return and redeposit)