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NAMA : MOHAMMAD FADHLY AZZUHRY

NIM : 12030116130129.

PE 8-1A
No Questions
1 Management's philosophy and operating style
2 Report of company's conformity with enviromental laws a
3 Separating related operations

PE 8-2A
No Appears on the Bank Statement as a Debit or Credit Mem
1 Credit Memo
2 Credit Memo
3 Credit Memo
4 Debit Memo

PE 8-3A
Bank Reconsiliation
Balance per bank
Balance per company records
Bank service charges
Deposit in transit
NSF Check
Outstanding Checks

Answer :
a. Rp 9,810.00 as shown bellow
Bank section of reconciliation
Company section of reconciliation

b. Accounts Receivable
Miscellanous Expense
Cash

PE 8-3B Bank Reconsiliation


Balance per Bank
Balance per company records
Bank service charges
Deposit in transit
Note collected by bank with $450 interest
Outstanding checks

Answer :
a. $ 18,100.00 as shown bellow
Bank section of reconciliation
Company section of reconciliation

b. Accounts Receivable
Miscellanous Expense
Cash

PE 8-4B
a. Petty Cash
Cash

b. Store supplies
Miscellanous selling expense
Cash Short and Over
Cash

EX 8-12
Cash
Cash short and over
Sales

EX 8-13
Cash
Cash short and over
Sales

EX 8-22

For th
Cash balance according to bank statement
Add outstanding checks:
No. 1067
1106
1110
1113

Deduct deposit of June 30, not recorded by bank


Adjusted balance

Cash balance according to company's records


Add: Proceeds of note collected by bank
Principal
Interest
Service Charges

Deduct: Check returned because of insufficient funds


Error in recording June 17 deposit $ 7.150 as $ 7.150
Adjusted Balance

Answer:

Cash balance according to bank statement


Add deposit of June 30, not recorded by bank

Deduct outstanding checks:


No. 1067
1106
1110
1113
Adjusted Balance

Cash balance according to company's records


Add: note and interest collected by bank
Error in recording June 17 deposit $ 7.150 as $ 1.750
Principal

Deduct: Check returned because of insufficient funds


Bank Service charge

EX 8-23
The following data have been gathered for June:
Cash in bank according to the general ledger
Cash according to the October 31, 2014, bank statement
Outstanding checks as of June 31, 2014
Bank service charge for June
Note receivable, including interest collected by bank in June

EX 8-24
a. Petty Cash
Cash
b. Office Supplies
Miscellanous Selling Expense
Miscellanous Administrative Expense
Cash Short and Over
Cash
CHAPTER 8

sophy and operating style


s conformity with enviromental laws and regulations
operations

k Statement as a Debit or Credit Memo

ank Reconsiliation
Rp 13,450.00
$ 11,655.00
$ 45.00
$ 3,000.00
$ 1,800.00
$ 6,640.00

s shown bellow
onciliation $ 9,810.00
reconciliation $ 9,810.00

$ 1,800.00
$ 45.00
$ 1,845.00

ank Reconsiliation
$ 23,900.00
$ 8,700.00
$ 50.00
$ 5,500.00
$ 9,450.00
$ 11,300.00

s shown bellow
onciliation $ 18,100.00
reconciliation $ 18,100.00

$ 9,450.00
$ 50.00
$ 9,500.00

$ 900.00
$ 900.00

$ 550.00
$ 200.00
$ 35.00
$ 785.00

$ 114,850.00
$ 125.00
$ 114,975.00

$ 32,730.00
$ 40.00
$ 32,690.00

PT. Musyalla
Bank Reconcilliation
For the Month Ended June 30, 2015
ed by bank

$ 6,000.00
$ 300.00

ause of insufficient funds


ne 17 deposit $ 7.150 as $ 7.150

PT. Musyalla
Bank Reconcilliation
June 30, 2015

llected by bank
ne 17 deposit $ 7.150 as $ 1.750

ause of insufficient funds

$ 11,680.00
$ 13,275.00
$ 3,670.00
$ 40.00
bank in June $ 2,100.00

$ 900.00
$ 900.00
$ 525.00
Expense $ 190.00
istrative Expense $ 85.00
$ 30.00
$ 830.00
Answer
a. Control environment
c. Information and communication
b. Control procedures

Increase or decrease the balance of the company's bank accounts


Increases
Increases
Increases
Decreases
$ 16,185.00

$ 575.00
$ 470.00
$ 1,050.00
$ 910.00 $ 3,005.00
$ 19,190.00
$ 6,600.00
$ 12,590.00

$ 8,985.00

$ 6,300.00
$ 15.00 $ 6,315.00
$ 15,300.00
$ 890.00
$ 5,400.00 $ 6,290.00
$ 9,010.00

$ 16,185.00
$ 6,600.00
$ 22,785.00

$ 575.00
$ 470.00
$ 1,050.00
$ 910.00 $ 3,005.00
$ 19,780.00

$ 8,985.00
$ 300.00
$ 5,400.00
$ 6,000.00
$ 20,685.00
$ 890.00
$ 15.00 $ 905.00
$ 19,780.00