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[主观题]

What is the best explanation of the receivable ledger control account?

A、An account in which records are kept of transaction involving all credit customers in total.

B、An account in which records are kept of transaction involving all credit supplier in total.

C、Account in which individual transactions relating to credit customers are posted.

D、Account in which individual transactions relating to credit supplier are posted.

提问人:网友b2020b 发布时间:2022-01-07
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第5题
Your firm’s cash book at 30 April 20X8 shows a balance at the bank of $2,490. Comparison with the bank statement at the same date reveals the following differences: $ Unpresented cheques 840 Bank charges not in cash book 50 Receipts not yet credited by the bank 470 It has transpired that a cheque from a customer previously entered in the cashbook has been dishonoured at the bank to the value of $140. What is the adjusted bank balance per the cash book at 30 April 20X8?

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第6题
A company has an opening cash book balance of $5000 debit. During the month, the compang received $26,000 from receivables, cash sales were $2,500 and payments were made to payables of $12,000 less 2% cash discounts. A comparison with the bank statement showed $125 bank charges had not been recorded in the cash book. What is the adjusted cash book balance?

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第7题
The following bank reconciliation statement has been prepared by a trainee accountant: Overdraft per bank statement 3,860 Less: unpresented cheques 9,160 Add: deposits credited after date 16,690 Cash at bank as calculated above 21,990 What should be the correct balance per the cash book?

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第8题

Your firm's bank statement at 31 October 20X8 shows a balance of $13,400. You subsequently discover that the bank has dishonoured a customer's cheque for $300 and has charged bank charges of $50, neither of which is recorded in your cash book. There are unpresented cheques totalling $2,400. Amounts paid in, but not yet credited by the bank, amount to $1,000. You further discover that an automatic receipt from a customer of $195 has been recorded as a credit in your cash book. Your cash book balance, prior to correcting the errors and omissions, was:

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