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2020年USCPA模擬題25：Financial
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Smith Co. has a checking account at Small Bank and an interest-bearing savings account at Big Bank. On December 31, Year 1, the bank reconciliations for Smith are as follows:
What amount should be classified as cash on Smith's balance sheet at December 31, Year 1?
A. $148,000
B. $151,000
C. $155,000
D. $156,000
【正確答案】c
【答案解析】
Explanation
Choice "C" is correct. The amount that should be classified as cash on Smith's balance sheet is the $155,000 book balance in the Big Bank account, which can be reconciled to the bank balance as follows: $155,000 (book balance) = $150,000 + $5,000 (adjusted bank balance) The $7,000 negative balance (overdraft) in the Small Bank account should be reported on the balance sheet as a current liability. Note that the Small Bank balance is reconciled as follows: ($7,000) (book balance) = $1,500 - $8,500 (adjusted bank balance)
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