The cash account of Ria on December 31,2021 has an balance of P151,000 and it consists of the following: Bills and coins on hand                                                            P52,780 Traveler’s check                                                                         22,400 Credit memo from supplier’s for purchase returns                    6,500 Postage stamps                                                                             120 Petty cash including paid cash vouchers of P1,650                    2,000 Balance in Savings Account with a bank closed by the BSP     36,000 Customer’s check dated January 15,2022                                   8,000 Money Order                                                                                 800 IOU of an employee                                                                       400 CA Balance in BPI                                                                       22,000 Total                                                                                      P151,000 The correct cash and cash equivalents balance on December 31,2022 is   P98,900 P98,790 P97,530 P98,330

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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The cash account of Ria on December 31,2021 has an balance of P151,000 and it consists of the following:

Bills and coins on hand                                                            P52,780
Traveler’s check                                                                         22,400
Credit memo from supplier’s for purchase returns                    6,500
Postage stamps                                                                             120
Petty cash including paid cash vouchers of P1,650                    2,000
Balance in Savings Account with a bank closed by the BSP     36,000
Customer’s check dated January 15,2022                                   8,000
Money Order                                                                                 800
IOU of an employee                                                                       400
CA Balance in BPI                                                                       22,000
Total                                                                                      P151,000

The correct cash and cash equivalents balance on December 31,2022 is
 
P98,900
P98,790
P97,530
P98,330
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