Banking: set 5
3 questions. Click an option: a correct answer turns green, a wrong one red, and an explanation appears.
The accounting ledger of "Sho'rchi texno" LLC shows a balance of 18 600 000 soum in account 5110. When reconciled with the bank statement, two entries not yet recorded in the ledger were found: a customer payment of 1 200 000 soum was received and a bank service fee of 90 000 soum was charged (hypothetical amounts). After both entries are recorded in the ledger, what is the balance of 5110 under paragraph 225 of NAS No. 21?
"Arnasoy kimyo" LLC deposited 10 mln soum from its settlement account into a chequebook. The bank paid 6.2 mln soum on the cheques; another cheque for 1.5 mln soum was issued to a supplier but has not yet been presented to the bank for payment (hypothetical amounts). Under paragraph 232 of NAS No. 21, what is the balance of account 5520 "Checkbooks"?
"Chinoz eksport" LLC deposited the foreign currency funds held in its cash office into a domestic foreign currency account. Which journal entry is made under row 3 of the table to paragraph 229 of NAS No. 21?