Rea Lee Joy Pido September 3, 2020, 730AM
Balance per book, end P590,884.60
Add:Debit Memo
Collection of notes 20,350
Less: Credit Memo
Bank service charge 225
Check of Rome Products charged
for a lack of signature 8,737.40 ( 8,962.40)
Book error 97,000
Adjusted cash balance P699,272.20
Balance per bank, end P892,346.30
Add: Deposit in Transit 53,172
Less: Outstanding Checks (333,788.20)
Bank errors
Deposit omitted from bank statement P28,924.10
Bank error for a deposit of
P31,824 recorded as P31,814 10
Check of Birch Co. erroneously
charged by bank 26,900
Erroneous debit by bank for bank
loan paid by company 50,000
Bank error for a deposit of P48,071
recorded as P48,171 (100)
Deposit of Birch company
erroneously credited by bank ( 18,192) 87,542.10
Adjusted cash balance P699,272.20
Balance per book, end P590,884.60
Add:Debit Memo
Collection of notes 20,350
Less: Credit Memo
Bank service charge 225
Check of Rome Products charged
for a lack of signature 8,737.40 ( 8,962.40)
Book error 97,000
Adjusted cash balance P699,272.20
Balance per bank, end P892,346.30
Add: Deposit in Transit 53,172
Less: Outstanding Checks (333,788.20)
Bank errors
Deposit omitted from bank statement P28,924.10
Bank error for a deposit of
P31,824 recorded as P31,814 10
Check of Birch Co. erroneously
charged by bank 26,900
Erroneous debit by bank for bank
loan paid by company 50,000
Bank error for a deposit of P48,071
recorded as P48,171 (100)
Deposit of Birch company
erroneously credited by bank ( 18,192) 87,542.10
Adjusted cash balance P699,272.20
