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USCPA財務會計與報告FAR模擬題
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Trans Co. had the following balances at December 31, Year 1:
The following information pertains to Grey Co. at December 31, Year 1:
A. $12,000
B. $13,800
C. $14,200
D. $16,000
【正確答案】B
Explanation
Choice "B" is correct. Since the check is not disbursed as of December 31, Year 1, it should be added back to the checkbook balance in determining the 12/31/Year 1 cash balance. Thus, the correct cash balance = $12,000 + $1,800 = $13,800.
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