PROBLEM 3

BOOK 8/31
Unadjusted balances 13,290
NSF check - Sept - unrecorded
NSF check - Aug (1,050)
NSF check - Sept, recorded
Book error in recording collec.
Book error in disb.
Credit memo - Aug 1,200
Credit memo - Sept
Debit memo - Aug (950)
Debit memo - Sept
Adjusted balances 12,490

BANK 8/31
Unadjusted balances 14,010
Bank error - check
Cash collection; paid for expenses
DIT - Aug 2,740
DIT - Sept
OC's - Aug (4,260)
OC's - Sept
Adjusted balances 12,490

PROBLEM 1
BOOK April 30
Unadjusted balances 3,561,000
BSC - Apr (6,000)
BSC - May
NSF check - Apr (815,000)
NSF check - May
Note collected - Apr 1,500,000
Note collected - May
Book error
Adjusted balances 4,240,000

BANK April 30
Unadjusted balances 7,403,500
DIT - Apr 950,000
DIT - May
OC's - Apr (4,463,000)
OC's - May
Bank error - Apr 349,500
Bank error - May
Adjusted balances 4,240,000

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Receipts Disb. 9/30
279,540 274,635 18,195
800 (800)
1,050
900 900
300 300
(2,925) 2,925
(1,200)
1,600 1,600
(950)
640 (640)
282,190 273,100 21,580

Receipts Disb. 9/30

281,070 275,450 19,630
(2,010) 2,010
750 750
(2,740)
3,110 3,110
(4,260)
3,170 (3,170)
282,190 273,100 21,580

Rec Disb May 31

42,700,170 41,631,450 4,629,720
 (6,000)
6,800 (6,800)
(815,000)
118,000 (118,000)
(1,500,000)
202,000 202,000
9,000 (9,000)
41,402,170 40,944,250 4,697,920

Rec Disb May 31

41,776,270 45,317,570 3,862,200
(950,000)
925,400 925,400
(4,463,000)
149,680 (149,680)
(349,500)
(60,000) 60,000
41,402,170 40,944,250 4,697,920

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