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Items on Bank Statements But Not on Books Service charges. The bank generally deducts amounts for bank services. The exact amount is usually not known by the depositor until the state ment is received. The amount should be deducted from the book balance. NSF (not suf cient funds) checks. NSF checks have been deposited but cannot be collected due to insuf cient funds in the account of the draw er of the check. The bank then issues a debit memorandum charging the depositor s account. The amount should be deducted from the book bal ance. Collections. The bank collects notes and other items for a small fee. The bank then adds the proceeds to the account and issues a credit memoran dum to the depositor. Often there are unrecorded amounts at the end of the month. The amounts should be added to the book balance. Bank Errors. Bank errors should not be entered on the books. They should be brought to the attention of the bank and corrected by the bank. Journal entries used in accounting for the differences between the bank balance and the depositor s balance is known as a bank reconciliation.



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Fig. 5-12

(a) Since supplements of congruent angles are congruent, opposite angles of ABCD are congruent. Thus by Principle 10, ABCD is a parallelogram. (b) Since perpendiculars to the same line are parallel, AB i CD. Hence by Principle 9, ABCD is a parallelogram. (c) By the addition axiom, DG > GB. Hence by Principle 11, ABCD is a parallelogram.

Given: ~ABCD E is midpoint of BC. G is midpoint of AD. EF ' BD, GH ' BD To Prove: EF > GH Plan: Prove nBFE > nGHD

PROOF:





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Statements 1. E is midpoint of BC. G is midpoint of AD. 2. BE 1BC, GC 1AD 2 2 3. ABCD is a ~. 4. BC > AD 5. BE > GD 6. EF ' BD, GH ' BD 7. /1 > /2 8. BC i AD 9. /3 > /4 10. nBFE > nGHD 11. EF > GH 1. Given 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.

A midpoint cuts a segment in half. Given Opposite sides of a ~ are congruent. Halves of equals are equal. Given Perpendiculars form rt. . Rt. are >. Opposite sides of a ~ are i. Alternate interior of i lines are >. SAA s Corresponding parts of congruent ^ are >.

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To eliminate the necessity of writing checks in very small amounts, it is customary to maintain a petty cash fund from which small disbursements are made. Examples are postage, delivery expense, telegrams, and so on. Each disbursement from the petty cash fund should be accounted for by a receipt. If no bill is presented, the one responsible for the fund should prepare a receipt and have the payee sign it. This is known as a petty cash voucher. The face of the voucher should contain the following data: 1. Receipt number 2. Date of Disbursement 3. Name of payee 4. Amount of the expenditure 5. Purpose for which the expenditure was made 6. Account affected by the expenditure 7. Signature of payee.

Rectangles, rhombuses, and squares belong to the set of parallelograms. Each of these may be defined as a parallelogram, as follows: 1. A rectangle is an equiangular parallelogram. 2. A rhombus is an equilateral parallelogram. 3. A square is an equilateral and equiangular parallelogram. Thus, a square is both a rectangle and a rhombus. The relations among the special parallelograms can be pictured by using a circle to represent each set. Note the following in Fig. 5-13:

Fig. 5-13

1. Since every rectangle and every rhombus must be a parallelogram, the circle for the set of rectangles and the circle for the set of rhombuses must be inside the circle for the set of parallelograms. 2. Since every square is both a rectangle and a rhombus, the overlapping shaded section must represent the set of squares.

PRINCIPLE 1: PRINCIPLE 2: PRINCIPLE 3:

A rectangle, rhombus, or square has all the properties of a parallelogram. Each angle of a rectangle is a right angle. The diagonals of a rectangle are congruent.

(base 10) to binary (base 2), the decimal number is divided by decreasing powers of 2 until the value for 2^1 (1) is set. Here is another table to help with this process (up through 2^7, or 255):

PRINCIPLE 4:

Fig. 5-14

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