The following information has been extracted from the accounting records of the Simplicity Corporation: a. Cash on hand ( undeposited collections) P1,020 b. Certificates of deposit 25,000 c. Customer’s notes receivable 1,000 d. Reconciled balance in Uno Bank checking account (350) e. Reconciled balance in Trese Bank payroll account 9,350 f. Balance in Rural bank savings account 8,560 g. Customer’s postdated checks 1,350 h. Employee travel advances 1,600 i. Cash in bond sinking fund 1,200 j. Bond sinking fund investments 8,090 k. Postage stamps 430 Required: a. What is the adjusted cash balance? b. Discuss the treatment of the items not included as cash.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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The following information has been extracted from the accounting records of the Simplicity Corporation:
a. Cash on hand ( undeposited collections) P1,020
b. Certificates of deposit 25,000
c. Customer’s notes receivable 1,000
d. Reconciled balance in Uno Bank checking account (350)
e. Reconciled balance in Trese Bank payroll account 9,350
f. Balance in Rural bank savings account 8,560
g. Customer’s postdated checks 1,350
h. Employee travel advances 1,600
i. Cash in bond sinking fund 1,200
j. Bond sinking fund investments 8,090
k. Postage stamps 430


Required:
a. What is the adjusted cash balance?
b. Discuss the treatment of the items not included as cash.

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