24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s
cash book revealed the following differences:
1 Bank charges of $200 have not been entered in the cash book.
2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.
3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.
4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as
a receipt.
Based on this information, what was the cash book balance BEFORE any adjustments?
A $43,100 overdrawn
B $16,900 overdrawn
C $60,300 overdrawn
D $34,100 overdrawn
9 [P.T.O.

ａ

1.financial expense  200

      bank           200

what's the answer?

thanks

In my opinion, the answer should be $72,500 overdrawn. Who can explain it for me? Thanks! I think the item:"Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700." should be deducted from the bank balance.

$72,500=38600+14700+27800-200-4200-4200

Am I right?

a.

奇怪。。我的答案怎么和上面都不一样？？

38600- outstanding lodgements 14700 + Unpresented 27800= 41700

其他几项又不需要调整银行statement.哪里出问题了呢？

不太清楚