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The following is a list of items that could cause the book balance for cash of H

ID: 2578641 • Letter: T

Question

The following is a list of items that could cause the book balance for cash of Han Services to differ from Han’s bank statement balance from RBC (Royal Bank).

Identify if the item should be included as a reconciling item in Han’s bank reconciliation. Indicate if a journal entry will be needed to correct any of the account for Han.

Two cheques totalling $316, which were outstanding at the end of the last month, cleared in the current month’s bank statement.Add to the cash balance per booksDeduct from the cash balance per bankAdd to the cash balance per bankDeduct from the cash balance per booksDoes not affect the bank reconciliation

Prepare the necessary journal entries to correct Han’s accounts. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

No.

Account Titles and Explanation

Debit

Credit

1.

2.

3.

4.

5.

6.

7.

8.

9.

The following is a list of items that could cause the book balance for cash of Han Services to differ from Han’s bank statement balance from RBC (Royal Bank).

Explanation / Answer

Journal entries:

Item Type of reconciling item Journal entry? 1 2. Deduct from the cash balance per books Yes 2 4. Deduct from the cash balance per books Yes 3 4. Does not affect the bank reconciliation Yes 4 1. Deduct from the cash balance per bank No 5 2. Add to the cash balance per books Yes 6 4. Deduct from the cash balance per books Yes 7 5. Add to the cash balance per books Yes 8 2. Does not affect the bank reconciliation No 9 4. Deduct from the cash balance per books Yes