NEW
Font size
Worksheets18/04 Room 207 - Cash Book - Dishonoured cheque conclusion
Total questions: 3
Worksheet time: 2mins
(IA5-MC-25)
The double entry required for recording the deposit of $1,000 cheque received from trade debtor into the bank account in the cash book is:
在現金簿中，企業收到一張由銷貨債權人簽發的支票 $1,000 的複式記帳是:
Dr. Accounts receivable $1,000//
Cr. Bank $1,000
借記 應收帳款 //
貸記 銀行存款
Dr. Bank $1,000//
Cr. Accounts payable $1,000
借記 銀行存款 //
貸記 應付帳款
Dr. Bank $1,000//
Cr. Accounts receivable $1,000
借記 銀行存款 //
貸記 應收帳款
No entry is required.
不用記帳
(IA5-MC-72)
Matsuba Company received a cheque for full settlement of a debt of
$1,000. Later, the cheque was returned by the bank. Which of the following statements is correct?
松葉公司收到債務人一張支票以清還$1,000賒銷欠款。後來，該支票未能兌現。以下
哪一項描述是正確的?
Matsuba company needs to reverse the recorded entries.
松葉公司需要還原已入帳的記錄。
Matsuba Company need to explain to the bank.
松葉公司須要向銀行解釋。
The debtor received trade discounts.
債務人獲得了交易折扣。
All of the above
以上皆是
A cheque receive from a customer for $1,360 was returned by the bank, how should we record the transaction in the three-column cash book?
一張從顧客收到的支票 $1,360 被銀行退回，企業在現金簿內應如何記錄?
Bank column: Dr. $1,360
銀行欄: 借記 $1,360
Cash column: Dr. $1,360
現金欄: 借記 $1,360
Bank column: Cr. $1,360
銀行欄: 貸記 $1,360
Cash column: Cr. $1,360
現金欄: 貸記 $1,360
