PROBLEMAI: BANK RECONCILIATION Roprin Company's bank statement for the month of November showed a balance per bank of $8,300. The company's Cash account in the general ledger had a balance of $5,967 at November 30, 2021. Other information is as follows: (1) Cash receipts for November 30, 2021, recorded on the company's books were $4,300 but this amount does not appear on the bank statement (2) The bank statement shows a debit memorandum for $80 for check printing charges. (3) The total amount of cheeks still outstanding on November 30, 2021, amounted to $5,900. (4) Check No. 138 was correctly written and paid by the bank for $429. The cash payment journal reflects an entry for Check No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for $492 (5) The bank returned an NSF check from a customer for $550. (6) The bank included a credit memorandum for $1,300 which represents collection of a customer's note by the bank for the company; principal amount of the note was $1,240 and interest was $60. Interest has not been accrued. Instructions (a) Prepare bank reconciliation for Roprin Company at November 30, 2021. (b) Prepare any adjusting entries necessary because of the bank reconciliation. Hoja de contestacion problema 1: Bank Reconciliation BANK RECONCILIATION Balance per Bank: Add: Less: Adjusted Bank Balance Balance per Book: Add: Less: Adiusted Book Balance DATE GENERAL JOURNAL ACCOUNT DESCRIPTION DEBIT CREDIT PROBLEMAI: BANK RECONCILIATION Roprin Company's bank statement for the month of November showed a balance per bank of $8,300. The company's Cash account in the general ledger had a balance of $5,967 at November 30, 2021. Other information is as follows: (1) Cash receipts for November 30, 2021, recorded on the company's books were $4,300 but this amount does not appear on the bank statement (2) The bank statement shows a debit memorandum for $80 for check printing charges. (3) The total amount of cheeks still outstanding on November 30, 2021, amounted to $5,900. (4) Check No. 138 was correctly written and paid by the bank for $429. The cash payment journal reflects an entry for Check No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for $492 (5) The bank returned an NSF check from a customer for $550. (6) The bank included a credit memorandum for $1,300 which represents collection of a customer's note by the bank for the company; principal amount of the note was $1,240 and interest was $60. Interest has not been accrued. Instructions (a) Prepare bank reconciliation for Roprin Company at November 30, 2021. (b) Prepare any adjusting entries necessary because of the bank reconciliation. Hoja de contestacion problema 1: Bank Reconciliation BANK RECONCILIATION Balance per Bank: Add: Less: Adjusted Bank Balance Balance per Book: Add: Less: Adiusted Book Balance DATE GENERAL JOURNAL ACCOUNT DESCRIPTION DEBIT CREDIT
