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Exercise 7-10 Exercise 7-10 A new accountant at Cullumber Ltée is trying to iden

ID: 2569038 • Letter: E

Question

Exercise 7-10

Exercise 7-10

A new accountant at Cullumber Ltée is trying to identify which of the following amounts should be reported as cash and cash equivalents in the April 30 year-end statement of financial position:
1. Currency and coin totalling $127 in a locked box used for incidental cash transactions 2. A balance of $4,200 in the Royal Bank chequing account 3. A balance of $4,700 in the Royal Bank savings account 4. A $23,000 government treasury bill, due the next month, May 31 5. April-dated cheques worth $740 that Cullumber has received from customers but not yet deposited 6. A $170 cheque received from a customer in payment of its April account, but postdated to May 1 7. Over-the-counter receipts for April 30 consisting of $1,760 of currency and coin and $1,360 of cheques from customers, which were processed by the bank on May 1. 8. A $60 IOU from the company receptionist 9. Cash register floats of $480

Explanation / Answer

(a) what amount should be included as its cash balance at April, 30 (b) what amount should be included as its cash Equivalent balance at April, 30 © Combined amount for cash and vash equivalent (d) In which financial statement(s) and in what account(s) should the items not included in part (a) be reported? 1 Currency and coin totalling $127 in a locked box used for incidental cash transactions $127 Not Applicable $                              127 Not Applicable 2 A balance of $4,200 in the Royal Bank chequing account $4,200 Not Applicable $                           4,200 Not Applicable 3 A balance of $4,700 in the Royal Bank savings account $4,700 Not Applicable $                           4,700 Not Applicable 4 A $23,000 government treasury bill, due the next month, May 31 Not Applicable $23,000 $                         23,000 Balance Sheet as cash and cash Equivalents 5 April-dated cheques worth $740 that Cullumber has received from customers but not yet deposited Not Applicable $740 $                              740 Balance Sheet as cash and cash Equivalents 6 A $170 cheque received from a customer in payment of its April account, but postdated to May 1 Not Applicable Not Applicable $                                -   Not to be reported in financials 7 Over-the-counter receipts for April 30 consisting of $1,760 of currency and coin and $1,360 of cheques from customers, which were processed by the bank on May 1. Not Applicable Not Applicable $                                -   Not to be reported in financials 8 A $60 IOU from the company receptionist Not Applicable $60 $                                60 Balance Sheet as cash and cash Equivalents 9 Cash register floats of $480 $480 Not Applicable $                              480 Not Applicable $                       33,307

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