是个选择题,简单,但是我就是搞不清楚,希望大家给我详细的解释
in the cash book of a company,the bank account showed a credit balance of $5000,there were unpresented cheques amounting to $1500, the bank statement showed bank charges of $700 not in the cash book,what is the balance on the bank statement?
a.$3300 dr
b.$4200 dr
c.$4200 cr
d.$5800 dr
答案是b,过程应该是5000-1500+700=4200
我不明白的是为什么是5000-1500而不是5000+1500?有点转不过来弯
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It asked the bank statement. In the BS, Debit means overdraft. Well we got -4200 $ which means overdraft, right? It must be in the Dr side. Hope it is clear now
in the cash book of a company,the bank account showed a (credit balance) of $5000
It means the account of yours is overdraft, so the number is -5000
And the formula should be:-5000-700+1500=-4200