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A deduction may be a debit memo randum for bank service charges; an addition may be a credit memorandum for the proceeds of a note collected by the bank for the depositor Usually the balance of the bank statement and the balance of the depositor s account will not agree To prove the accuracy of both records, the reconciling differences have to be found and any necessary entries made The reconciling items will fall into two broad groups: those on the depositor s books but not recorded by the bank, and those on the bank statement but not on the depositor s books The statement used to recon cile this difference is known as the bank reconciliation sheet Items on Books But Not Found on Bank Statement Deposits in Transit These comprise cash receipts recorded by the com pany but too late to be deposited.



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PROOF:

The charset parameter of application/xml-dtd is handled the same as that of application/xml, as described in application/xml. Encoding considerations are the same as those for application/xml. Security considerations are the same as for text/xml. XML DTDs have proven to be interoperable by DTD authoring tools and XML browsers, among others. The published speci cation is the same as for text/xml. Applications that use this media type include DTD authoring tools that handle external DTD subsets as well as external parameter entities. XML browsers also may access external DTD subsets and external parameter entities. Finally, le extensions are .dtd or .mod, and the Macintosh le type code(s) is "TEXT".

1. 2. 3. 4. 5. 6.

1. 2. 3. 4. 5. 6.





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Reasons Given Given Perpendiculars form rt. , and all rt. are congruent. Given Identity If equals are added to equals, the sums are equal. Definition of congruent segments. 7. Hy-leg s 8. Corresponding parts of congruent n are congruent.

4.21 Proving a congruency problem stated in words Prove that in an isosceles triangle, altitudes to the congruent sides are congruent.

Given:

To Prove:

The total of such deposits is added to the bank balance Outstanding Checks These are checks issued by the depositor but not yet presented to the bank for payment The total of these checks is de ducted from the bank balance Errors Bookkeeping errors may be made in recording amounts of checks, for example a transposition of gures The item should be added to the balance if overstated and deducted if understated..

PROOF:

Statements 1. AB > BC 2. jA > jC 3. AD is altitude to BC, CE is altitude to AB. 4. j1 > j2 5. AC > AC 6. ^ I > ^ II 7. AD > CE

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Reasons 1. Given 2. In a ^, angles opposite equal sides are equal. 3. Given 4. 5. 6. 7. Altitudes form rt. and rt. are congruent. Identity SAA s Corresponding parts of congruent n are congruent.

4.1. In each part of Fig. 4-60, find x and y. (4.1)

Fig. 4-60

In each part of Fig. 4-61, find x and y. (4.3)

Solved Problem 2.1 Indicate whether the following increases and de creases represent a debit or credit for each particular account. (a) Capital is increased (b) Cash is decreased (c) Accounts Payable is increased (d) Rent expense is increased (e) Equipment is increased (f ) Fees income is increased (g) Capital is decreased through drawing Solution: (a) Cr. (b) Cr. (c) Cr. (d) Dr. (e) Dr. (f ) Cr. (g) Dr. Solved Problem 2.2 Rearrange the following list of accounts and pro duce a trial balance. Accounts Payable Accounts Receivable Capital Cash Drawing Equipment Fees income Solution: Dr. $20,000 14,000 6,000 18,000 Cr. $9,000 14,000 32,000 20,000 4,000 18,000 26,000 General expense Notes Payable Rent expense Salaries expense Supplies Supplies expense 1,000 11,000 5,000 8,000 6,000 2,000

Fig. 4-61

If two parallel lines are cut by a transversal, find (a) Two alternate interior angles represented by 3x and 5x 70 (b) Two corresponding angles represented by 2x 10 and 4x 50

(4.3)

XML Schema Part 1 structures: http://www.w3.org/TR/xmlschema-1/ XML Schema Part 2 datatypes: http://www.w3.org/TR/xmlschema-2/ Metadata at W3C: http://www.w3.org/Metadata/

(c) Two interior angles on the same side of the transversal represented by 2x and 3x 4.4. Provide the proofs requested in Fig. 4-62 (4.4)

Fig. 4-62

Provide the proofs requested in Fig. 4-63

(4.4)

Cash Accounts Receivable Supplies Equipment Accounts Payable Notes Payable Capital Drawing Fees Income

Fig. 4-63

4.6. Prove each of the following: (a) If the opposite sides of a quadrilateral are parallel, then they are also congruent. (b) If AB and CD bisect each other at E, then AC i BD.

(4.5)

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