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beginning of the year, the interoffice accounts were in balance. Freight charge on merchandise made by the home office How much are the unadjusted and adjusted balances of the Home for P1, 125 was recorded in the branch books as P1, 215. Office current account? Home office credit memo representing a discount on Unadjusted Adjusted Unadjusted Adjusted merchandise for P800 was not recorded by the branch. a. 184,279.50; 186,000 c. 180,520; 184,279.50 The branch failed to take up a P700 debit memo from the b. 184,279.50; 180,520 d. 180,520; 180,020.00 home office representing the share of the branch in RPCPA) advertising . The home office inadvertently recorded a remittance for 6. The following information was determined during the p3,000 from its Cebu branch as a remittance from its reconciliation of the reciprocal accounts of a home office and Dagupan branch. its branch. (a) The branch erroneously recorded the credit posting for a How much are the unadjusted and adjusted balances of the P6,800 allocated expense from the home office as P8,600. "Home office" account as of year-end? (b) The branch erroneously recorded the debit posting for a Unadjusted Adjusted Unadjusted Adjusted P4,000 allocated expense from the home office as P5,000. a. 226,485; 225,770 c. 225,770; 226,485 (c) The home office omitted the debit posting for a P7,000 cash b. 228,485; 228,770 d. 226,485; 228,770 remittance from the branch. (RPCPA) (d) The home office recorded twice the credit posting for a P5,000 credit memo from the branch. . The following were found in your examination of the (e) The branch erroneously omitted the credit posting for a P3,000 interplant accounts between the Home Office and the Bacolod debit memo from the home office. Branch: (f) The branch erroneously posted the credit posting for a P3,000 . Transfer of fixed assets from Home Office amounting to debit memo from the home office as a debit. P53,960 was not recorded by the branch. Fixed assets used in the branch are required to be maintained in the books of the How much is the difference between the unadjusted "Investment in branch. branch" and "Home office" accounts? b. 3,200 C. 4,200 d. 5,600 P10,000 covering marketing expense of another branch was a. 2,800 charged by Home Office to Bacolod. 7. The year-end balance of the "Investment in Dagupan Branch" Bacolod recorded twice a P75,000 debit note for inventory in the home office books has a balance of P225,770. The transfers from Home Office. following information was determined during the Home office recorded cash transfer of P65,700 from Bacolod Branch as coming from Tacloban Branch. reconciliation: Office equipment costing the home office P3,500 was Bacolod reversed a previous debit memo from Samar Branch amounting to P10,500. Home Office decided that this charge is recorded by the branch as P350. Insurance premium of P675 charged by the home office appropriately Tacloban's Branch cost. Bacolod recorded a debit memo from Home Office of P4,650 as was taken up twice by the branch. P4, 560. How much are the net adjustments - Debit (Credit) - on the following accounts? (RPCP Bacolod Branch Current Account a. (75,700) Home Office Current Account 12. Er b. 75,700 (20,950) CO C. (55,700) (20,950) 75,000 d. (65,700) Merch (RPCPA) (74,000) Shipm