PROBLEM 1

Book Bank
3,740,000.00 3,800,000.00
(5,000.00) 520,000.00
(50,000.00) 40,000.00
(675,000.00)
3,685,000.00 3,685,000.00

PROBLEM 2

Book Bank
850,000.00 2,000,000.00
(400,000.00)
(100,000.00) 200,000.00
750,000.00 (300,000.00)
1,500,000.00 1,500,000.00

PROBLEM 3

Book Bank
750,000.00 1,400,000.00
(10,000.00) 220,000.00
300,000.00 (550,000.00)
30,000.00
1,070,000.00 1,070,000.00

PROBLEM 4

Book Bank
4,500,000.00
94,000.00 230,000.00
(32,000.00)
9,000.00
(18,000.00)
4,553,000.00

PROBLEM 5

4,000,000.00
200,000.00
4,200,000.00

PROBLEM 6 & 7

Bank Book 476,000.00

Unadj ECB - February 28 741,400.00 719,400.00 (17,000.00)
Total Receipts 678,000.00 490,000.00 459,000.00
Total Disbursements 618,200.00 610,000.00
Unadj ECB - March 31 801,200.00 599,400.00 617,000.00
DIT 31,000.00 202,000.00 CM (15,000.00)
Bank error 15,000.00 (39,000.00)
OC (47,000.00) (1,200.00) DM 563,000.00
800,200.00 800,200.00

PROBLEM 8

4,000.00 3,640.00
440.00
4,000.00 4,080.00
80.00 Cash Overage

Expenses 3,640.00
Cash short/over 80.00
Cash in Bank 3,560.00

PROBLEM 9
Book Bank
768,370.00 656,846.00
(132,274.00) (20,750.00)
636,096.00 636,096.00

PROBLEM 10
Book Bank
1,719,000.00 3,195,000.00
(10,000.00) (685,000.00)
(12,000.00) 500,000.00
570,000.00 (90,000.00)
810,000.00 80,000.00
(77,000.00)
3,000,000.00 3,000,000.00

PROBLEM 11
10,000.00 3,920.00
1,200.00
2,298.00
1,526.00
756.00
10,000.00 9,700.00
300.00 Cash shortage

Office Supplies 3,920.00

Receivable from employee 1,200.00
Transportation Expense 2,298.00
 Miscellaneous Expense 1,526.00
Cash short/over 300.00
Petty Cash Fund 2,000.00
Cash in bank 11,244.00

PROBLEM 12

Book Disburesements- June 9,000,000.00

- DM - May (100,000.00)
+ DM- June 50,000.00
+ OC- May 3,000,000.00
- OC- June (4,950,000.00)
+ DM - June 1,000,000.00
Bank Disburesements- June 8,000,000.00

ITEM 13 A
Expenses xxx
Petty Cash Fund xx

Cash Overstated
Expenses Understated

ITEM 14 A
ITEM 15 B.
ITEM 16 C.
ITEM 17 B.
ITEM 18 C.
ITEM 19 B.
ITEM 20 A
490,000.00

490,000.00
610,000.00

610,000.00
Book Disburesements- June 9,000,000.00
- DM - May (100,000.00)
+ DM- June 50,000.00
+ OC- May 3,000,000.00
- OC- June (4,950,000.00)
+ DM - June 1,000,000.00
Bank Disburesements- June 8,000,000.00