CIB 3,000,000

TD- 30 1,000,000
MM - 06/30/21 2,000,000 3 months or less
SD 100,000
SF - 06/30/22 1,500,000 NCA
PCF 20,000

CIB 3,000,000 - 200,000 250,000

AR 200,000
CIB 200,000

CIB 250,000
AP 250,000

CIB 100,000
AP 100,000

AR 450,000
CIB 450,000

CIB per book 3,000,000

customer check outstanding for 18 months - 200,000
undelivered check 250,000
postdated checks 100,000
collection on jan 31 recorded on dec 31 - 450,000
Adjusted CIB 2,700,000
Time deposit 30 days 1,000,000
Petty Cash fund 20,000
Total cash and cash equivalents 3,720,000

COH 1,000,000 - 150,000 850,000

PCF 50,000 - 15,000 35,000
Sec Bank CA 2,000,000
PNB CA 1,500,000
BDO CA (OVERDRAFT) - 200,000
BSP TBILL- 120 days 3,000,000
BPI TD - 90 days 2,000,000
BSF 2,500,000
a
AR 150,000
COH 150,000

b
Expenses 10,000
Receivable from employees 5,000
PCF 15,000

COH 1,000,000
postdated check - 150,000
Adjusted COH 850,000

PCF 50,000
Unreplenished pcv - 10,000
Postdated employee check - 5,000
Adjusted PCF 35,000

Adjusted COH 850,000

Adjusted PCF 35,000
Sec Bank CA 2,000,000
PNB CA 1,500,000
BSF 2,500,000
Cash and cash equivalents 6,885,000

COH 1,000,000
PCF 50,000
CIB 4,000,000
SD 2,000,000

c&c
Employees IOUs
Collections for xmas party
check drawn by armenis payable to petty cashier

AR 100l+150k 250,000
COH 250,000

advances to employees 10,000

cash short or over 5,000
pcf 15,000

CIB (200k+300k) 500,000

AP 500,000
COH 1,000,000
NSF customer - 100,000
postdated check - 150,000
750,000

c&c 2,000
check drawn payable to petty cashier 33,000
adjusted petty cash 35,000

CIB 4,000,000
undelivered company check 200,000
postdated company check delivered 300,000
4,500,000

COH 750,000
pcf 35,000
CIB 4,500,000
savings deposit 2,000,000
7,285,000
 Dec-01 100,000
Dec-21 50,000
Dec-27 10,000
Dec-31 80,000

Balance per book 65,000 Balance per bank 108,000

Add: Collected by bank 30,000
total 95,000 DIT 80,000
less: service charge - 2,000 188,000
93,000 Less:OC
102 - 15,000
105 - 30,000
107 - 50,000

93,000

CIB 30,000
Notes Receivable 30,000

Bank Service Charge 2,000

CIB 2,000