2020年USCPA模擬題25：Financial

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來源: 正保會計網(wǎng)校編輯：00LilGhost 2020/02/07 11:15:37　字體：大小

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Smith Co. has a checking account at Small Bank and an interest-bearing savings account at Big Bank. On December 31, Year 1, the bank reconciliations for Smith are as follows:

2020USCPA模擬題

What amount should be classified as cash on Smith's balance sheet at December 31, Year 1?

A. $148,000

B. $151,000

C. $155,000

D. $156,000

【正確答案】c

【答案解析】

Explanation

Choice "C" is correct. The amount that should be classified as cash on Smith's balance sheet is the $155,000 book balance in the Big Bank account, which can be reconciled to the bank balance as follows: $155,000 (book balance) = $150,000 + $5,000 (adjusted bank balance) The $7,000 negative balance (overdraft) in the Small Bank account should be reported on the balance sheet as a current liability. Note that the Small Bank balance is reconciled as follows: ($7,000) (book balance) = $1,500 - $8,500 (adjusted bank balance)

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