PROBLEM 1 The cash account in the current assets section of the statement of financial position of Kanjiru Company consisted of the following: Bond Sinking fund Checking account in BDO Currency and...


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PROBLEM 1<br>The cash account in the current assets section of the statement of financial position of Kanjiru<br>Company consisted of the following:<br>Bond Sinking fund<br>Checking account in BDO<br>Currency and coins awaiting deposit<br>Deposit in a bank closed by BSP<br>Petty cash fund (including 10,000 is in the form of paid vouchers)<br>Receivables from officers and employees<br>1,500,000<br>3,155,000<br>1,135,000<br>500,000<br>50,000<br>175,000<br>What is the amount of cash to be reported under current assets?<br>PROBLEM 2<br>Chopper Inc. had the following account balances on December 31, 2019:<br>Cash in bank<br>2,250,000<br>Cash on hand<br>125,000<br>Cash restricted for addition to plan (Expected to be disbursed in 2020)<br>Treasury bills<br>1,600,000<br>450,000<br>Cash in bank includes P600,000 of compensating balance against short-term borrowing<br>arrangement. The compensating balance is not legally restricted as to withdrawal by Bur. The<br>treasury bills were issued January 15, 2019 and due after 1 year. Chopper purchased the T-bills on<br>October 25, 2019. In December 31, 2019, what should be the total amount of cash and cash equivalent<br>that should be reported under current assets?<br>

Extracted text: PROBLEM 1 The cash account in the current assets section of the statement of financial position of Kanjiru Company consisted of the following: Bond Sinking fund Checking account in BDO Currency and coins awaiting deposit Deposit in a bank closed by BSP Petty cash fund (including 10,000 is in the form of paid vouchers) Receivables from officers and employees 1,500,000 3,155,000 1,135,000 500,000 50,000 175,000 What is the amount of cash to be reported under current assets? PROBLEM 2 Chopper Inc. had the following account balances on December 31, 2019: Cash in bank 2,250,000 Cash on hand 125,000 Cash restricted for addition to plan (Expected to be disbursed in 2020) Treasury bills 1,600,000 450,000 Cash in bank includes P600,000 of compensating balance against short-term borrowing arrangement. The compensating balance is not legally restricted as to withdrawal by Bur. The treasury bills were issued January 15, 2019 and due after 1 year. Chopper purchased the T-bills on October 25, 2019. In December 31, 2019, what should be the total amount of cash and cash equivalent that should be reported under current assets?
PROBLEM 3<br>Meliodas and Co. has the following account balances on December 31, 2019.<br>Petty cash fund<br>Cash in Bank - BDO<br>Php.<br>50,000<br>4,000,000<br>Cash in Bank - BPI<br>2,000,000<br>1,500,000<br>1,500,000<br>1,000,000<br>Cash on hand<br>Cash in Bank - PNB<br>Treasury bills<br>The petty cash fund includes unreplenished December, 2019 petty cash expense voucher of Php.<br>10,000 and employee IOU of Php. 5,000. The cash on hand includes a Php. 100,000 check payable to<br>Meliodas dated January 15, 2020. In exchange for a guaranteed line of credit, Meliodas has agreed to<br>maintain a minimum balance pf Php. 200,000 in its unrestricted BDO account. The PNB account is set<br>aside for plant addition and expected to be disbursed in 2020. The BPI account is a sinking fund set<br>aside to settle a bond payable. What is the amount that should be reported as

Extracted text: PROBLEM 3 Meliodas and Co. has the following account balances on December 31, 2019. Petty cash fund Cash in Bank - BDO Php. 50,000 4,000,000 Cash in Bank - BPI 2,000,000 1,500,000 1,500,000 1,000,000 Cash on hand Cash in Bank - PNB Treasury bills The petty cash fund includes unreplenished December, 2019 petty cash expense voucher of Php. 10,000 and employee IOU of Php. 5,000. The cash on hand includes a Php. 100,000 check payable to Meliodas dated January 15, 2020. In exchange for a guaranteed line of credit, Meliodas has agreed to maintain a minimum balance pf Php. 200,000 in its unrestricted BDO account. The PNB account is set aside for plant addition and expected to be disbursed in 2020. The BPI account is a sinking fund set aside to settle a bond payable. What is the amount that should be reported as "cash and cash equivalents" on December 31, 2019?

Jun 10, 2022
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