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Solved Problem 13.1 In order to produce equal adjusted balances for A&J Company, indicate whether each of items 1 8 below should be: (a) Added to the bank statement balance (b) Deducted from the bank statement balance (c) Added to the depositor s balance (d) Deducted from the depositor s balance (e) Exempted from the bank reconciliation statement 1. Statement includes a credit memo, representing the collection of the proceeds of a note left at the bank. 2. A credit memo representing the proceeds of a loan made to A&J Company by the bank. 3. Deposits in transit. 4. Seven outstanding checks were not recorded on the statement. 5. A customer s check that A&J Company had deposited was re turned with nonsuf cient funds stamped across the face. 6. The bank erroneously charged someone else s check against A&J s account. 7. A&J Company was credited on the bank statement with the receipt from another depositor. 8. A $96 check was erroneously recorded in A&J s check stubs as $69.



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PRINCIPLE 5:

b ).

The length of the median to the hypotenuse of a right triangle equals one-half the length of the hypotenuse.

B Net 128 191 Net 192 223 Net 1 254 Net 1 254 Host 1 254 Net 1 254 Host 1 254 Host 1 254 16,256 64,516 ppp.qqq.0.0

1 2AB;

Fig. 5-22

PRINCIPLE 6:

The medians of a triangle meet in a point which is two-thirds of the distance from any vertex to the midpoint of the opposite side.

CHAPTER 13: Controlling Cash Solution: 1. (c); 2. (c); 3. (a); 4. (b); 5. (d); 6. (a); 7. (b); 8. (d)

Thus if AN, BP, and CM are medians of nABC in Fig. 5-23, then they meet in a point G which is two-thirds of the distance from A to N, B to P, and C to M.

Fig. 5-23





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5.10 Applying principle 1 to three or more parallels Find x and y in each part of Fig. 5-24.

Fig. 5-24

1 2 CD,

5.11 Applying principles 2 and 3 Find x and y in each part of Fig. 5-25.

Solved Problem 13.2 At the close of the day, the total cash sales as de termined by the sales registers were $1,580. However, the total cash re ceipts amounted to only $1,570. The error cannot be located at the pres ent time. What entry should be made to record the cash sales for the day Solution: Cash Cash Short and Over Sales Income 1,570 10 1,580

Fig. 5-25

(a) By Principle 2, E is the midpoint of BC and F is the midpoint of AC. Hence x (b) By Principle 3, DE

121. 2

(c) Since ABCD is a parallelogram, E is the midpoint of AC. Then by Principle 2, G is the midpoint of CD. By Principle 3, x

2,064,512

1 2 (27)

1 2 (15)

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5.12 Applying principle 4 to the median of a trapezoid If MP is the median of trapezoid ABCD in Fig. 5-26, (a) Find m if b (b) Find b if b (c) Find b if b 20 and b 30 and m 35 and m 28. 26. 40.

Solved Problem 13.3 Of the following transactions involving the bank reconciliation statement, which ones necessitate an adjusting entry on the depositor s books Show the adjusting entries. (a) Outstanding checks of $3,000 did not appear on the statement. (b) The last 2 days deposited receipts, $2,850, did not appear on the bank statement. (c) The depositor s check for $120 for supplies was written in her records as $210. (d) Bank service charge, $4. Solution: (c) Cash Supplies (d) Service Charge Expense Cash 90 90 4 4

Fig. 5-26

In each case, we apply the formula m (a) m (b) 26 (c) 40

24 22 45

5.13 Applying principles 5 and 6 to the medians of a triangle Find x and y in each part of Fig. 5-27.

Fig. 5-27

2 63

14

20. Thus,

1 (b) BD and AF are medians of nABC. Hence by Principle 6, x = 2 (16)

3(7)

(c) CD is the median to hypotenuse AB; hence by Principle 5, CD CD and AF are medians of nABC; hence by Principle 6, x

2 3 (15)

1 3 (15)

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Given: Quadrilateral ABCD E, F, G, and H are midpoints of AD, AB, BC, and CD, respectively. To Prove: EFGH is a ~. Plan: Prove EF and GH are congruent and parallel.

In This :

PROOF:

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

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