学过ACCOUNTING 的请进[请求]

[eminemmie]

问一个问题

when preparing a bank reconcilliation, which of the following would not affect the bank account balance:
a. service charges
b. outstanding cheques
c. deposits in transit
d. deposit error by bank



谁知道?

 

[MARCO]

A

 

[eminemmie]

可是我在做BANK RECONCILLIATION的时候明明把SERVICE CHARGE加进去了呀??

 

[eminemmie]

不是我, 是书上

 

[jackywyy]

最初由 eminemmie 发布
问一个问题

when preparing a bank reconcilliation, which of the following would not affect the bank account balance:
a. service charges
b. outstanding cheques
c. deposits in transit
d. deposit error by bank



谁知道?

I think you need to include all of them, they can all result difference between the book and the bank statement.

 

[eminemmie]

但是答案真的是A....

 

[爱尔兰咖啡豆]

service charge 是说银行已经收了你的服务费,但你没有记在你的账本上,所以这跟BANK STATEMENT BALANCE没关系,而与你的 book balance 有关,应该在book balance里 扣除~

 

[^@^铑?小亻亻^@^]

a,should be put in the balance per book, not balance per bank!!~

 

[Bleuet]

路过，帮忙顶:hippie:

 

[eminemmie]

多谢各位~~~~

我不懂为什么书上把SERVICE CHARGE加在BALANCE PER BANK STATEMENT上......所以问问大家

 

[cola]

最初由 eminemmie 发布
我不懂为什么书上把SERVICE CHARGE加在BALANCE PER BANK STATEMENT上......所以问问大家

Balance per bank statement is not bank reconciliation. If given with service charges added, that's usually the bank statement (not bank reconciliation). The bottom line of that statement is the beginning bank balance (before reconciliation). You still have to reconciliate the bank balance.

Service charge is definitely a book reconciliation item. So A is right.

 

[^j^]

也是晚上考试?

呵呵~ 加油!