<會計>關於Outstanding checks的原文問題

The cash records of Dana Company show the following:

The June 30 bank reconciliation reported outstanding checks of

$990.During the month of July, Dana Company books show that $17,500

of checks were issued, yet the bank statement showed that $16,400 of

checks cleared the bank in July.

WHAT WERE THE OUTSTANDING CHECKS AT JULY 31?

the answer shows that:

Checks per book in July $17,500

Less:Checks clearing bank in July $16,400

Outstanding checks,June 30 (900)

July checks cleared in July 15,410

Outstanding checks,July 31 $ 2,090

我的疑問:

Outstanding checks 不是balance per bank statement的減項嗎?!

那這裡的是per book ,害我怎麼都兜不起來!要如何釐清阿?

為什麼解答表示:

$17500-($16400-$990) = $2090

如果題目是問Depoist in transit 算法也一樣嗎???

這樣問 Depoist in transit 跟 Outstanding checks又有什麼差別

Update:

$17500-($16400-$990) = $2090

這算式我怎麼都想不透 請達人解惑 謝謝!

1 Answer

Rating
  • 1 decade ago
    Favorite Answer

    16,400-990,是因為本月銀行付出去的錢之中有些是包括上個月的。將之減除才知道實際銀行為七月支付的是多少。

    將17,500-(16,400-990)就可以知道實際公司已開出支票,銀行尚未支付的是哪些錢了。

    至於在途存款的觀念是一樣的,所以算法也是一樣的~!

    在途存款是指公司帳上已記為存款,但銀行卻未入帳。

    未兌現支票是指公司帳上已記為支付,但銀行帳上尚未支付。

    觀念上其實是一樣的。只是一個是銀行帳戶的存款與付款罷了。

    Source(s): 自已+學會計之觀念
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