Abne Company provided the following data for the purpose of reconciling the cash balance per book with the balance per bank statement on December 31,2020: Balance per book 2,550,000 Balance per bank statement 6,000,000 Outstanding checks, including certified check of P300,000 1,500,000 Deposit in Transit 600,000 December NSF checks (of which P150,000 had been redeposited and cleared on December 27) 450,000 Erroneous credit to Abne’s account, representing proceeds of Loan granted to another company 900,000 Proceeds of note collected by bank for Abne, net of service Charge of P60,000 2,250,000 3. What amount should be reported as cash in bank on December 31, 2020?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Abne Company provided the following data for the purpose of reconciling the cash balance

per book with the balance per bank statement on December 31,2020:

Balance per book 2,550,000

Balance per bank statement 6,000,000

Outstanding checks, including certified check of P300,000 1,500,000

Deposit in Transit 600,000

December NSF checks (of which P150,000 had been redeposited

and cleared on December 27) 450,000

Erroneous credit to Abne’s account, representing proceeds of

Loan granted to another company 900,000

Proceeds of note collected by bank for Abne, net of service

Charge of P60,000 2,250,000

3. What amount should be reported as cash in bank on December 31, 2020?

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