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    Oct-2001 - Nov-2016

Category > Accounting Posted 01 Aug 2017 My Price 14.00

Carlin Company

The bank portion of the bank reconciliation for Carlin Company at November 30, 2012, is shown here and on the next page.


The adjusted cash balance per bank agreed with the cash balance per books at November 30. The December bank statement showed the following checks and deposits.


The cash records per books for December showed the following.



The bank statement contained two memoranda.
1. A credit of $2,645 for the collection of a $2,500 note for Carlin Company plus interest of $160 and less a collection fee of $15. Carlin Company has not accrued any interest on the note.
2. A debit of $819.10 for an NSF check written by K. Webster, a customer. At December 31, the check had not been re-deposited in the bank At December 31, the cash balance per books was $12,513.30, and the cash balance per bank statement was $18,988.40. The bank did not make any errors, but Carlin Company made two errors.
Instructions
(a) Using the four steps in the reconciliation procedure described on pages 354–355, prepare a bank reconciliation at December 31, 2012.
(b) Prepare the adjusting entries based on the reconciliation

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Maurice Tutor
(5)
Status NEW Posted 01 Aug 2017 11:08 PM My Price 14.00

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