Winnie Company showed a cash account balance of Php 5,000,000 at the month-end.   The bank statement did not include a deposit of Php 300,000 made on the last day of the month.   The bank statement showed a collection by the bank of Php 100,000 for the depositor and a customer check for Php 45,000 returned because it was NSF.   A customer check for Php 57,000 was recorded by the depositor as Php 75,000 and a check written for Php 58,000 was recorded as Php 85,000.   What amount should be reported as cash in bank?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Winnie Company showed a cash account balance of Php 5,000,000 at the month-end.

 

The bank statement did not include a deposit of Php 300,000 made on the last day of the month.

 

The bank statement showed a collection by the bank of Php 100,000 for the depositor and a customer check for Php 45,000 returned because it was NSF.

 

A customer check for Php 57,000 was recorded by the depositor as Php 75,000 and a check written for Php 58,000 was recorded as Php 85,000.

 

What amount should be reported as cash in bank?

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