1991-01-12 — Page 20

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六期星·日二十月一( 一九九- ) 年十八國民華中(20}

(3) Preparation of Bank Reconciliation Statement

1. No adjustments were made on the cash book and the bank

育教: 日七廿月一十年午庚靨夏

報日僑華

三十八國民華中

Causes

Effects

Accounting (15),

1991:中學會考預習專欄

出版社

M. 1. Kwok.

12. Unpresented cheques (cheques not yet cashed-in) which did not. appear on the bank. statement but. has been recorded on cash book.

This would make the cash book balance smaller than the bank statement balance,

e.g.

英經濟疲態畢呈且暫難復甦

KONOKE

看來仍須熱夏於維護英娩若聯儲減息顯示衰退至谷底

:幣植於不墜。祗是他的主

觀風望能否達成•如果利美元反彈多在復甦之前

失敗後,法國

BECK

子言虎令投資者再度

鎊滙股票均宜迴避

國際勢」艾园利率已在高水位探持,馬卓安在接受電視台訪問時稱,英國將維爲了維持英鎊的虚假「强外一回事。投資者應該獨立思考。中庭因素來雄整,則是另率下降英鎊「保值」靠兩年多‧對國家巡内造成了來重科噩努發補中的英謗至遠,他預科「不會出現一

技術指數亦呈偏好信號

般有搖娜拉克會在大概幅度和下。日前AHEA 週五中午日本市的時候,突然一度之後,快速離場。各工業货僻的不解決有所区

古装风格

共市及聯合

所機再旋

MILL & DALE PRESS

Bank Reconciliation Statement

In order to facilitate the payments and receipts of cash, the company would open a current account in a commercial bank and in regular intervals (usually monthly) the bank will issue the company. a statement showing the following details:-

(1) Opening balance (B/F)

(2) Inflow and outflow of funds during the particular span of

time (*)

(3) Closing balance at a particular point of time.

(*) The sources of inflow of funds include:

(a) Cheques or cash deposited.

(b) Autocredit done by the bank (the bank collected money for.

the company)

The sources of outflow of funds include:-

(a) Cheques cashed in fi.e. the bank pay the cheques after

vertification)

(b) Auto-debit done by the bank (1.e. the bank pay money for the

company) ---

In reality, the bank statement balance seldom agree with the bank balance shown on the cash book. We will then use a statement

to explain the reason of such disagreement and this statement is called "Bank Reconciliation Statement!!.

(A) Cause and effect of disagreement:-

Causes

1.Unrecordedbank

(deposit in transit) on bank

deposit

statement but such deposit

has been recorded on cash

book

Effects

This would make the cash book- balance greater than the bank statement balance.

(-)

13. Auto-credit.e cashi collected by the bank which appeared

the on

bank statement but not recorded on the cash book. *Including interest received.

4. Auto-debit (ie. payment of cash by the bank) which appeared on the bank statement but not recorded on the cash book.

*Including bank charges.

5. Dishonoured cheques 1.e.

cheque disposit previously recorded on both bank statement and cash book is now returned) which appeared on the bank statement but not corrected by cash book.

6. Errors which increased the amount of receipts in the cash book or errors which decreased the.. amount of payment in the cash, book but such errors were not repeated in the bank statement,

7. Errors which increased the amount of receipts in the bank statement or errors which decreased the amount of payment in the bank statement but such errors. were not repeated in the cash book.

This would make the cash book balance smaller than the bank statement balance.

This would make the cash book balance greater than the bank statement balance.

This would make the cash, book balance greater than the bank statement balance.

This would make the cash book balance smaller than the bank statement balance.

reconciliation statement shows all the disagreement.

XXX Company. .

Bank Reconciliation Statement as at XXthXXX19-X-

Balance as per Cash Book Add: Unpresented Cheques

Auto-credit transfer Errors on bank statement

Less: Deposit în transit

Auto-debit transfer Dishonoured Cheques Errors on cash book Balance as per Bank Statement

15,000

1,000

3,000

1,500

20,500

2,000

2.500

3,500

300

12,200

ii. Adjustments were made on the cash book before the preparation of the bank reconciliation statement and such adjustments were not shown on the bank reconciliation statement.

Balance b/d Auto-credit

Balance b/d

Cash Book (Bank)

15,000 Auto-debit

2,500

3,000 Dishonoured Cheques.

3,500

Errors on cash book Balance.c/d

300

11,700

18,000

11,700

xxx Company.

"Bank Reconciliation Statement as at XXtXXX19-X-

Balance as per cash book Add: Unpresented cheques

Errors on bank statement

Less: Deposit in transit Balance as per bank statement.

END

-700

,000

2,000

12,200

未仍東中

長進價金

活市金在戶大

,在。科服將強國長法特法威伊有硬若指國朗國特拉可綫諼出和表愁繖克能度和

共示統軍從說,其

工去

廠年

去年

*第一季———荃灣區共有一百八十個成交個工業區在過去一年的工廠大厦成交實说, 平均大約有一成。以下是港九及新界幾個主要阿或是貨店物業,在去年平均是向下跌,幅度型住宅物業,亦只能微微向上升。若界工廠大宇都雄有枳青的表現,即使是最搶手的中、小是最容易受到衝犁,九〇年全年,香港各類

一直以來,工廠及貨倉在香港的楼房市道

1991 中學會考預習專欄明德出版社

MILL & DALE: PRESS.

File handling problem:

Computer (15)

A school computer club wants to use a computer to

-information on the membership. Information about a memb

Class number of the student member

the following information:

Class

Class of the students member

Class no.

Name

Sex

Telephone

Name of the member

Sex of the member

Telephone number of the member

The disk file 170 commands are defined as follows:

Open a sequential file for computer output:

OPENO "file-name"

e.g. OPENO MEMBER"

11. Open a sequential file for computer, input

OPENI "file-name"

e.g. OPENI "MEMBER".

iii. Read in items from an opened sequential file:

INPUT#, item, item, item..

e.g. INPUT, AS, BS, CS

Write items to an opened sequential file:

PRINT#, item, item, item..

e.g. PRINT 0$, E, F

ting the end of a file:

EOF

HONG

computer will response with a TRUE or FALSE)

Close a sequential file:

CLOSE "file-náme

e.g. CLOSE "MEMBER"

K. Choy

age the

(TYPE END FOR CLASS WHEN FINISH) CLASS

CLASS NO.

NAME

rogue

tential fil

1080

INPUT "NAME

1090.

INPUT "SEX

1100

INPUT "TELEPHONE:"; T$

1110

PRINT#, CS, CNS, N$, 5$, T$

1120

GOTO 1020

1130.

CLOSE "MEMBER"

11401

finate the

for output

(b) 2000

2010

OPEN MEMBER":"

2020

030

RETURN

REM SUBROUTINE TO READ AND COUNT RECORDS.

IF EOF THEN 2070

-INPUTA C$(1), CNS(I), N$, S$,

2050

2060

GOTO: 2030

2070

20802

MOST "MEMBER"

SEX

TELEPHONE

The END CLASS 1

input process. Upen

to store thanformation of members on a

CUsing ine numbers 2000 to 2999] read all records of the "MEMBER" into the following arrays and determine the

Class of the Ith member

number

members. N.

CNS(1)

Class number of the Ith member.

N$(1)

Name of the Ith member

S$(1)

Sex of the Ith member

TS(1)

Telephone number of the Ith member

the user in the format:

PLEASE ENTER THE NAME OF MEMBER TO BE SEARCHED:.

Assume that all the dimensions of all arrays have been declared in the main program.

Write subroutines in BASIC for each of the following:

DETORN

WORLD OR RENT THE TOTAL NUMBER OF MEMBERS". N

2100

3010 INPUT "PLEASE ENTER THE NAME OF MEMBER TO BE SEARCHEDES 3020 FORI 1 TON

3030

3040

IF C$(1) E$ THEN 3100 NEXT I.

3050

Assume that all data are stored in arrays as those specified in part (b). Search the data for the name, of member. If the name of member matches, then print the details of member in the following format:

THE INFORMATION ABOUT THE MEMBER IS

3060 PRINT THAT NAME DOES NOT EXIST!

CLASS

CLASS NO.

NAME

SEX

TELEPHONE

If the name does not exist, then print the message THAT NAME DOES NOT EXIST!

PLEASE TRY AGAIN.

and repeat the operation by asking for another name.

solution:cente

(a) food BEM SUBRUNE

CRTAC

OPENO EMBERS

PRINT COMPUTER CLUB EMERSOR INPUT DATA)" PRINT (TYPE END FOR CLASS WHEN FINISH)" PRINTADOR

1010

.1020

1030

(a) [Using line numbers 1000 to 1999] input the information about the member by the user through the keyboard. The data are input in the following format:

1040

1050

INPUT "CLASS

1060

IF C$ "END" THEN 1130

COMPUTER CLUB MEMBERSHIP (INPUT DATA)

1070·

INPUT "CLASS NO."; CNS.

LIB

3070

PRET PLEASE TRY AGAIN."

3080

3090

0003010

3100

.3110

ERT THE INFORMATION ABOUT THE MEMBER IS".

3120

3130INT "CLASS

C$(1)

3140

PRINT "CLASS NO.:" CN$(1)

3150

PRINT "NAME.

N$(I)·

3160

PRINT "SEX

S$(1)

0180

PRINT "TELEPHONE:"; T$(1) RETURN

You may also try to do the following updating process by

yourself.

(d) (Using line numbers 4000 to 4999) to sort the name of members in

alphabetic order by any sorting method.

(e) [Using line numbers 5000 to 5999] to add new members to the

file.

(f) [Using ine numbers 6000 to 6999] to change information about

members.

(g) [Using line numbers 7000 to 79993 to delete members.

;星期一、六出版

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1991-01-12 — Page 20

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Private Research Note