BBB Company’s check book balance on December 31,2020 was P5,000,000. Inaddition, BBB Company held the following items in its safe on that date:  Check payable to BBB Company, dated January 2,2021  in payment of a sale made in December 2020, included in December 31 check book balance 2,000,000 Check payable on BBB Company, deposited December 15 and not included in December 31 checkbook balance but returned by bank on December 30 stamped “NSF”. The check was deposited on January 2,2021 and cleared on January 9,2021. 500,000 Check drawn on BBB Company’s account, payable to vendor, dated and recorded in BBB Company’s books on December 31,2020 but not mailed until January 10,2021 300,000 What is the amount to be reported as “cash” on December 31,2020?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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BBB Company’s check book balance on December 31,2020 was P5,000,000. Inaddition, BBB Company held the following items in its safe on that date: 

Check payable to BBB Company, dated January 2,2021 

in payment of a sale made in December 2020, included in December 31 check book balance 2,000,000

Check payable on BBB Company, deposited December 15 and not included in December 31 checkbook balance but returned by bank on December 30 stamped “NSF”. The check was deposited on January 2,2021 and cleared on January 9,2021. 500,000

Check drawn on BBB Company’s account, payable to vendor, dated and recorded in BBB Company’s books on December 31,2020 but not mailed until January 10,2021 300,000

  1. What is the amount to be reported as “cash” on December 31,2020? 
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