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hapter 7: Bank reconciliation –Cuddly Company is preparing the monthly bank reco

ID: 2551840 • Letter: H

Question

hapter 7:

Bank reconciliation –Cuddly Company is preparing the monthly bank reconciliation. The following information is available:

Balance Per Bank

Balance Per Books (Cuddly Company’s cash balance in the ledger)

Outstanding Checks

Deposits in Transit

NSF Checks

Bank Service Charge

Interest Earned

Electronic Funds Transfer Received

What is the effect of this information on the company’s cash balance? (A)Increase or Decrease? (B) By what amount? (HINT: You only have to consider what affects the balance per books! You can ignore anything that affects the balance per bank.)

Balance Per Bank

16,422

Balance Per Books (Cuddly Company’s cash balance in the ledger)

17,704

Outstanding Checks

2,383

Deposits in Transit

4,750

NSF Checks

425

Bank Service Charge

55

Interest Earned

35

Electronic Funds Transfer Received

1,530

Explanation / Answer

Company’s cash balance = 35+1530-55-425= $1085 increase Increase by $1085