Student's Signature

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A signature or stamp on the back of a check, transferring ownership. .... The journal entry for a payment on account using electronic funds transfer is exactly the.

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Study Guide 5

SECOND REVISED

Perfect Score

Name Identifying Accounting Terms Analyzing Transactions in a Cash Control System Identifying Accounting Concepts and Practices Total

13 12 20 45

Your Score

Pts. Pts. Pts. Pts.

Part One—Identifying Accounting Terms Directions: Select the one term in Column I that best fits each definition in Column II. Print the letter identifying your choice in the Answers column.

Column II

Column I

Answers

A. bank statement

1. A statement that guides the ethical behavior of a company and its employees. (p. 118)

1.

D

B. blank endorsement

2. A bank account from which payments can be ordered by a depositor. (p. 119)

2.

C

C. checking account

3. A signature or stamp on the back of a check, transferring ownership. (p. 120)

3.

H

D. code of conduct

4. An endorsement consisting only of the endorser’s signature. (p. 120)

4.

B

E. debit card

5. An endorsement indicating a new owner of a check. (p. 120)

5.

M

F. dishonored check

6. An endorsement restricting further transfer of a check’s ownership. (p. 120)

6.

L

G. electronic funds transfer

7. A check with a future date on it. (p. 121)

7.

K

H. endorsement

8. A report of deposits, withdrawals, and bank balances sent to a depositor by a bank. (p. 124)

8.

A

I. petty cash

9. A check that a bank refuses to pay. (p. 129)

9.

F

J. petty cash slip

10. A computerized cash payments system that transfers funds without the use of checks, currency, or other paper documents. (p. 131)

10.

G

K. postdated check

11. A bank card that automatically deducts the amount of a purchase from the checking account of the cardholder. (p. 132)

11.

E

L. restrictive endorsement

12. An amount of cash kept on hand and used for making small payments. (p. 134)

12.

I

M. special endorsement

13. A form showing proof of a petty cash payment. (p. 135)

13.

J

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Part Two—Analyzing Transactions in a Cash Control System Directions: Analyze each of the following transactions into debit and credit parts. Print the letters identifying your choices in the proper Answers columns.

Account Titles A. Cash B. Petty Cash C. Accounts Receivable—R. Sandell

D. Supplies E. Accounts Payable—Suburban Office Supplies F. Miscellaneous Expense

Answers Transactions

Debit

Credit

1–2. Received bank statement showing bank service charge. (p. 127)

1.

F

2.

A

3–4. Received notice from a bank of a dishonored check from R. Sandell. (p. 130)

3.

C

4.

A

5–6. Paid cash on account to Suburban Office Supplies using EFT. (p. 131)

5.

E

6.

A

7–8. Purchased supplies using a debit card. (p. 132)

7.

D

8.

A

9–10. Paid cash to establish a petty cash fund. (p. 134)

9.

B

10.

A

12.

A

11–12. Paid cash to replenish a petty cash fund: $12.00; supplies, $3.50; miscellaneous expense, $8.50. (p. 136)

90 • Working Papers TE

11. D, F

CENTURY 21 ACCOUNTING, 9TH EDITION

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Name

SECOND REVISED

Date

Class

Part Three—Identifying Accounting Concepts and Practices Directions: Place a T for True or an F for False in the Answers column to show whether each of the following statements is true or false.

Answers

1. Because cash transactions occur more frequently than other transactions, the chances for making recording errors affecting cash are less. (p. 118)

1.

F

2. When a deposit is made in a bank account, the bank issues a receipt. (p. 119)

2.

T

3. There are four types of endorsements commonly used: blank, special, original, and restrictive. (p. 120)

3.

F

4. A check with a blank endorsement can be cashed by anyone who has possession of the check. (p. 120)

4.

T

5. When writing a check, the first step is to prepare the check stub. (p. 121)

5.

T

6. Most banks do not look at the date the check is written and will withdraw money from the depositor’s account anytime. (p. 121)

6.

F

7. The amount of a check is written twice on each check. (p. 121)

7.

T

8. A check that contains errors must be marked with the word VOID and another check must be written. (p. 122)

8.

T

9. An important aspect of cash control is verifying that the information on a bank statement and a checkbook are in agreement. (p. 125)

9.

T

10. An outstanding check is one that has been issued but not yet reported on a bank statement by the bank. (p. 125)

10.

T

11. Banks deduct service charges from customers’ checking accounts without requiring customers to write a check for the amount. (p. 126)

11.

T

12. Not only do banks charge a fee for handling a dishonored check, but they also deduct the amount of the check from the account as well. (p. 129)

12.

T

13. The journal entry for a payment on account using electronic funds transfer is exactly the same as when the payment is made by check. (p. 131)

13.

F

14. The source document for an electronic funds transfer is a memorandum. (p. 131)

14.

T

15. The source document for a debit card purchase is a memorandum. (p. 132)

15.

T

16. TechKnow Consulting maintains a petty cash fund for making large cash payments without writing checks. (p. 134)

16.

F

17. Businesses use petty cash when writing a check is not time or cost effective. (p. 134)

17.

T

18. A memorandum is the source document for the entry to record establishing a petty cash fund. (p. 134)

18.

F

19. Anytime a payment is made from the petty cash fund, a petty cash slip is prepared showing proof of a petty cash payment. (p. 135)

19.

T

20. When the petty cash fund is replenished, the balance of the petty cash account increases. (p. 136)

20.

F

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Study Skills Budgeting Your Time There is an old saying that time flies. And indeed it does. We all have a limited amount of time available for all the things we want to do every day. One of the most important things you do while in school is to prepare your lessons for class. Your study time is one of the most valuable assets that you have. It must be used to the greatest benefit. What Happens to Your Time? You might plan to spend a certain amount of time studying, but for one reason or another, you do not get the studying done. The telephone may ring, a friend might drop by, or a family member might ask you to run an errand. Soon the time that you intended to use for studying is gone, and you hardly realize what happened to the time. Make a Schedule and Keep It The only way to be sure that you do not lose your valuable study time is to make a schedule and stick with it. Let’s suppose you are taking four major subjects this term, and you need to spend from 30 minutes to an hour on each of them every evening. You may wish to set aside two hours before dinner and one hour after dinner for study. Your schedule might look like this. 4:30–6:30 6:30–7:30 7:30–8:30

study dinner study

On those days when you have less homework to do, you may be able to forego the study period after dinner. This will leave you an hour and a half or so before you go to bed to talk with friends or to watch a television program. Or you may wish to use that time for reading. Your study schedule may be entirely different from this plan, but it is vital that you budget the time that you have available. Studying Before Class You may like to study before class in the morning. You may feel fresher in the morning and believe that you can get more work done then. This may be true, but it is usually unwise to leave assignments to complete just before class. It is very easy for an unavoidable interruption to occur, and you will not complete your work on time. If you like to study early in the morning, it is suggested that you use this time for organizing your work for the day, rereading assignments, or for reviewing for an examination. Working Students Many students are employed a few hours a day while they are in school. Those who work often budget their time better than those who do not work. Because they have a more rigid schedule, they often feel they must use their study time to better advantage. If you work, be assured that you will still be able to get all your assignments prepared properly. Stick To It Time does indeed fly. If we do not budget our time, we will not get all we should from school. The only way to be sure that you get your studying done on time is to set a study schedule and stick to it.

92 • Working Papers TE

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Name

Date

5-1 5

Class

WORK TOGETHER, p. 123

Endorsing and writing checks 1.

a.

b.

ENDORSE HERE

(Student’s signature)

X

ENDORSE HERE

Pay to the order of

X

Kelsey Sather (Student’s signature)

DO NOT WRITE, STAMP, OR SIGN BELOW THIS LINE

DO NOT WRITE, STAMP, OR SIGN BELOW THIS LINE

RESERVED FOR FINANCIAL INSTITUTION USE

RESERVED FOR FINANCIAL INSTITUTION USE

c.

ENDORSE HERE

For deposit only to

X

the account of Balsam Lake Accounting (Student’s signature) DO NOT WRITE, STAMP, OR SIGN BELOW THIS LINE RESERVED FOR FINANCIAL INSTITUTION USE

2., 3., 4a. NO. 78

$

October 30 Corner Garage

162.00 20 - -

Date: To:

NO.

154 Main Street Balsam Lake, WI 54810-3982

Repairs

For:

Balsam Lake Accounting

1805 75 AMT. DEPOSITED . . . . 10 30 - 489 00 SUBTOTAL . . . . . . . . . . . . . . . . . . . . . 2,294 75

BAL. BRO’T. FOR’D. . . . . . . . . . . . . . Date

Corner Garage One hundred sixty-two and no/100 Peoples national bank

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . AMT. THIS CHECK . . . . . . . . . . . . . . . BAL. CAR’D. FOR’D. . . . . . . . . . . . . .

2,294 75 162 00 2,132 75

FOR

Repairs

October 30 - 162.00 20

PAY TO THE ORDER OF

OTHER:

93-109 918

78

Balsam Lake, WI 54810

$

DOLLARS For Classroom Use Only

Student’s Signature

091004329 29136118

4b. NO. 79

$

October 30 St. Croix Supply

92.00 20 - -

Date: To: For:

NO.

154 Main Street Balsam Lake, WI 54810-3982

Supplies

BAL. BRO’T. FOR’D. . . . . . . . . . . . . . AMT. DEPOSITED . . . .

Balsam Lake Accounting

Date

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . OTHER:

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . AMT. THIS CHECK . . . . . . . . . . . . . . . BAL. CAR’D. FOR’D. . . . . . . . . . . . . .

2,132 75 2,132 75 2,132 75 92 00 2,040 75

October 30 - 92.00 20

St. Croix Supply Ninety-two and no/100

PAY TO THE ORDER OF

$

DOLLARS

Peoples national bank FOR

Supplies

93-109 918

79

Balsam Lake, WI 54810

For Classroom Use Only

Student’s Signature

091004329 29136118 Chapter 5

Cash Control Systems • 93

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SECOND REVISED

ON YOUR OWN, p. 123

Endorsing and writing checks a.

1.

b.

ENDORSE HERE

Pay to the order of

X

ENDORSE HERE

For deposit only to

X

Kenneth Burleson

the account of

(Student’s signature)

Centuria Hair Care (Student’s signature)

DO NOT WRITE, STAMP, OR SIGN BELOW THIS LINE

DO NOT WRITE, STAMP, OR SIGN BELOW THIS LINE

RESERVED FOR FINANCIAL INSTITUTION USE

RESERVED FOR FINANCIAL INSTITUTION USE

2., 3., 4a. NO. 345

$

May 31 Uniforms Plus

355.00 20 - -

Date: To:

1250 State Street Centuria, WI 54824-7264

Uniform Rental

For:

CENTURIA HAIR CARE

2,106 53 AMT. DEPOSITED . . . . 5 31 - 456 25 SUBTOTAL . . . . . . . . . . . . . . . . . . . . . 2,562 78

BAL. BRO’T. FOR’D. . . . . . . . . . . . . . Date

Uniforms Plus Three hundred fifty-five and no/100 County Bank

Dresser, WI 54009

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . AMT. THIS CHECK . . . . . . . . . . . . . . . BAL. CAR’D. FOR’D. . . . . . . . . . . . . .

2,562 78 355 00 2,207 78

FOR

79-1058 918

May 31 - 355.00 20

PAY TO THE ORDER OF

OTHER:

345

NO.

Uniform rental

$

DOLLARS For Classroom Use Only

(Student’s Signature)

091004329 29136118

4b. NO. 346 To:

May 31 HairWorld

For:

Supplies

$

412.00 20 - -

Date:

1250 State Street Centuria, WI 54824-7264

BAL. BRO’T. FOR’D. . . . . . . . . . . . . . AMT. DEPOSITED . . . .

CENTURIA HAIR CARE

Date

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . OTHER:

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . AMT. THIS CHECK . . . . . . . . . . . . . . . BAL. CAR’D. FOR’D. . . . . . . . . . . . . .

94 • Working Papers TE

2,207 78 2,207 78 2,207 78 412 00 1,795 78

HairWorld Four hundred twelve and no/100 County Bank

Supplies

346

79-1058 918

May 31 - 412.00 20

PAY TO THE ORDER OF

FOR

NO.

Dresser, WI 54009

$

DOLLARS For Classroom Use Only

(Student’s Signature)

091004329 29136118

COPYRIGHT © SOUTH-WESTERN CENGAGE LEARNING

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SECOND REVISED

Name

5-2

Date

Class

WORK TOGETHER, p. 128

Reconciling a bank statement and recording a bank service charge 1. July 29, 20 – –

RECONCILIATION OF BANK STATEMENT

Balance On Check Stub No. 106 ___ . . . . . . . . . . . .

$

1,575 00

(Date)

1,528 00

ADD OUTSTANDING DEPOSITS:

DEDUCT BANK CHARGES: Description

$

Amount

Date

Amount

Service Charge

$

Balance On Bank Statement . . . . . . . . . . . . . . . . . .

7/28/ – –

2 00

150 00

$

Total outstanding deposits

2 00

Total bank charges

$

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DEDUCT OUTSTANDING CHECKS: Ck. No.

Amount

103 105

Ck. No.

Amount

70 00 35 00

105 00

Total outstanding checks

Adjusted Check Stub Balance . . . . . . . . . . . . . .

2.

$

1,573 00

NO. 106

150 00 1,678 00

$

Adjusted Bank Balance . . . . . . . . . . . . . . . . . . . . . .

1,573 00

$

Date:

20 - -

To: For:

BAL. BRO’T. FOR’D. . . . . . . . . . . . . . AMT. DEPOSITED . . . .

Date

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . OTHER:

1,575 00 1,575 00

Service Charge 2.00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . .

2 00 1,573 00

AMT. THIS CHECK . . . . . . . . . . . . . . . BAL. CAR’D. FOR’D. . . . . . . . . . . .

3. JOURNAL

PAGE

1 DATE

14

ACCOUNT TITLE

29 Miscellaneous Expense

DOC. NO.

M44

POST. REF.

2

3

GENERAL DEBIT

CREDIT

SALES CREDIT

2 00

14 5

4 CASH DEBIT

CREDIT

2 00

14

15

15

16

16

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ON YOUR OWN, p. 128

Reconciling a bank statement and recording a bank service charge 1. April 30, 20 – –

RECONCILIATION OF BANK STATEMENT

Balance On Check Stub No. 119 ___ . . . . . . . . . . . . . $

3,606 00

(Date)

3,184 00

ADD OUTSTANDING DEPOSITS:

DEDUCT BANK CHARGES: Description

$

Amount

Date

Amount

Service Charge

$

Balance On Bank Statement . . . . . . . . . . . . . . . . . .

4/29/ – – 4/30/ – –

15 00

360 00 510 00

$

Total outstanding deposits

15 00

Total bank charges

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DEDUCT OUTSTANDING CHECKS: Ck. No.

Amount

115 117 118

Ck. No.

$

Amount

70 00 313 00 80 00

463 00

Total outstanding checks

Adjusted Check Stub Balance . . . . . . . . . . . . . . . $

2.

3,591 00

NO. 119

870 00 4,054 00

Adjusted Bank Balance . . . . . . . . . . . . . . . . . . . . . . . . $

3,591 00

$

Date:

20 - -

To: For:

BAL. BRO’T. FOR’D. . . . . . . . . . . . . . AMT. DEPOSITED . . . .

Date

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . OTHER:

3,606 00 3,606 00

Service Charge 15.00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . .

15 00 3,591 00

AMT. THIS CHECK . . . . . . . . . . . . . . BAL. CAR’D. FOR’D. . . . . . . . . . . .

3. JOURNAL

PAGE

1 DATE

17

ACCOUNT TITLE

30 Miscellaneous Expense

DOC. NO.

M84

POST. REF.

2 GENERAL

DEBIT

CREDIT

1 5 00

3 SALES CREDIT

8 5

4 CASH DEBIT

CREDIT

1 5 00

17

18

18

19

19

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Name

5-3 5

Date

Class

WORK TOGETHER, p. 133

Recording dishonored checks, electronic funds transfers, and debit card purchases JOURNAL

PAGE

1 DATE

ACCOUNT TITLE

DOC. NO.

POST. REF.

2

3

GENERAL DEBIT

CREDIT

SALES CREDIT

6 5

4 CASH DEBIT

CREDIT

3

15 Accounts Rec.—Christopher Ikola

M121

7 3 00

7 3 00

3

4

16 Accounts Payable—Spinoza Enterprises M122

1 3 5 00

1 3 5 00

4

5

17 Supplies

3 1 00

3 1 00

5

M123

6

6

7

7

8

8

9

9

10

10

11

11

12

12

13

13

14

14

15

15

16

16

17

17

18

18

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ON YOUR OWN, p. 133

Recording dishonored checks, electronic funds transfers, and debit card purchases JOURNAL

PAGE

1 DATE

ACCOUNT TITLE

DOC. NO.

POST. REF.

2 GENERAL

DEBIT

CREDIT

3 SALES CREDIT

12 5

4 CASH DEBIT

CREDIT

15

12 Accts. Receivable—Thomas Hofski

M54

9 5 00

9 5 00

15

16

13 Accts. Payable—Alfonso Company

M55

2 4 3 00

2 4 3 00

16

17

14 Supplies

M56

6 5 00

6 5 00

17

18

18

19

19

20

20

21

21

22

22

23

23

24

24

25

25

26

26

27

27

28

28

29

29

30

30

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Name

Date

5-4

Class

WORK TOGETHER, p. 138

Establishing and replenishing a petty cash fund JOURNAL

PAGE

1 DATE

ACCOUNT TITLE

20 – –

1 2

July 3 Petty Cash 31 Supplies

3

Miscellaneous Expense

4

Repair Expense

DOC. NO.

POST. REF.

2

3

GENERAL DEBIT

CREDIT

SALES CREDIT

13 5

4 CASH DEBIT

CREDIT

C57

2 5 0 00

2 5 0 00

1

C97

2 5 00

7 8 00

2

8 00

3

4 5 00

4

5

5

6

6

7

7

8

8

9

9

10

10

11

11

12

12

13

13

14

14

15

15

16

16

17

17

Chapter 5

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ON YOUR OWN, p. 138

Establishing and replenishing a petty cash fund JOURNAL

PAGE

1 DATE

ACCOUNT TITLE

20 – –

1 2

Aug. 1 Petty Cash 31 Supplies

DOC. NO.

POST. REF.

2 GENERAL

DEBIT

CREDIT

3 SALES CREDIT

15 5

4 CASH DEBIT

CREDIT

C114

2 0 0 00

2 0 0 00

1

C157

7 2 00

1 4 5 00

2

3

Advertising Expense

4 0 00

3

4

Miscellaneous Expense

3 3 00

4

5

5

6

6

7

7

8

8

9

9

10

10

11

11

12

12

13

13

14

14

15

15

16

16

17

17

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SECOND REVISED

Name

5-1

Date

Class

APPLICATION PROBLEM, p. 140

Endorsing and writing checks 1.

a.

b.

ENDORSE HERE X

(Student’s signature)

ENDORSE HERE

Pay to the order of

X

Vu Kim (Student’s signature)

DO NOT WRITE, STAMP, OR SIGN BELOW THIS LINE

DO NOT WRITE, STAMP, OR SIGN BELOW THIS LINE

RESERVED FOR FINANCIAL INSTITUTION USE

RESERVED FOR FINANCIAL INSTITUTION USE

c.

ENDORSE HERE

For deposit only to

X

the account of Accounting Tutors (Student’s signature) DO NOT WRITE, STAMP, OR SIGN BELOW THIS LINE RESERVED FOR FINANCIAL INSTITUTION USE

Extra forms ENDORSE HERE

ENDORSE HERE

X

X

DO NOT WRITE, STAMP, OR SIGN BELOW THIS LINE

DO NOT WRITE, STAMP, OR SIGN BELOW THIS LINE

RESERVED FOR FINANCIAL INSTITUTION USE

RESERVED FOR FINANCIAL INSTITUTION USE

Chapter 5

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APPLICATION PROBLEM (concluded)

2., 3., 4a. $ 945.00 September 30 Williamson Street Supplies

NO. 390

20 - -

Date: To:

6,711 62 AMT. DEPOSITED . . . . 9 30 - - 1,244 25 SUBTOTAL . . . . . . . . . . . . . . . . . . . . . 7,955 87

BAL. BRO’T. FOR’D. . . . . . . . . . . . . . Date

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . AMT. THIS CHECK . . . . . . . . . . . . . . . BAL. CAR’D. FOR’D. . . . . . . . . . . . . .

7,955 87 945 00 7,010 87

September 30

Williamson Street Supplies Nine hundred forty-five and no/100

PAY TO THE ORDER OF

First National Bank

OTHER:

FOR

Supplies

390

NO.

707 Oak Street Minneapolis, MN 55447

Supplies

For:

Accounting Tutors

Minneapolis, MN 55447

$

17-432 910

-945.00 20

DOLLARS For Classroom Use Only

(Student’s Signature)

091004329 29136118

4b. $ 112.00 September 30 Spring Park Tribune

NO. 391

20 - -

Date: To:

BAL. BRO’T. FOR’D. . . . . . . . . . . . . . AMT. DEPOSITED . . . .

Date

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . OTHER:

7,010 87 7,010 87

September 30

Spring Park Tribune One hundred twelve and no/100

PAY TO THE ORDER OF

First National Bank Minneapolis, MN 55447

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . AMT. THIS CHECK . . . . . . . . . . . . . . . BAL. CAR’D. FOR’D. . . . . . . . . . . . . .

7,010 87 112 00 6,898 87

FOR

391

NO.

707 Oak Street Minneapolis, MN 55447

Advertising

For:

Accounting Tutors

Advertising

$

17-432 910

-112.00 20

DOLLARS For Classroom Use Only

(Student’s Signature)

091004329 29136118

4c. NO. 392

$

September 30 Bryce Wilton

250.00 20 - -

Date: To: For:

NO.

707 Oak Street Minneapolis, MN 55447

Rent

BAL. BRO’T. FOR’D. . . . . . . . . . . . . . AMT. DEPOSITED . . . .

Accounting Tutors

Date

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . OTHER:

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . AMT. THIS CHECK . . . . . . . . . . . . . . . BAL. CAR’D. FOR’D. . . . . . . . . . . . . .

6,898 87 6,898 87 6,898 87 250 00 6,648 87

102 • Working Papers TE

September 30

Bryce Wilton Two hundred fifty and no/100

PAY TO THE ORDER OF

First National Bank FOR

Rent

392

Minneapolis, MN 55447

$

17-432 910

-250.00 20

DOLLARS For Classroom Use Only

(Student’s Signature)

091004329 29136118

COPYRIGHT © SOUTH-WESTERN CENGAGE LEARNING

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SECOND REVISED

Name

5-2

Date

Class

APPLICATION PROBLEM, p. 140

Reconciling a bank statement and recording a bank service charge 1. May 31, 20 – –

RECONCILIATION OF BANK STATEMENT

Balance On Check Stub No. 312 ___ . . . . . . . . . . . .

$

(Date)

1,927 00

ADD OUTSTANDING DEPOSITS:

Description

$

Amount

Date

Amount

Service Charge

$

Balance On Bank Statement . . . . . . . . . . . . . . . . . .

2,130 99

DEDUCT BANK CHARGES:

5/30/ – –

20 00

756 25

$

Total outstanding deposits

20 00

Total bank charges

$

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DEDUCT OUTSTANDING CHECKS: Ck. No.

Amount

310 311

Ck. No.

Amount

421 76 150 50

572 26

Total outstanding checks

Adjusted Check Stub Balance . . . . . . . . . . . . . .

2.

$

NO. 312

$

Adjusted Bank Balance . . . . . . . . . . . . . . . . . . . . . .

2,110 99

756 25 2,683 25

2,110 99

$

Date:

20 - -

To: For:

BAL. BRO’T. FOR’D. . . . . . . . . . . . . . AMT. DEPOSITED . . . .

Date

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . OTHER:

2,130 99 2,130 99

Service Charge 20.00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . .

20 00 2,110 99

AMT. THIS CHECK . . . . . . . . . . . . . BAL. CAR’D. FOR’D. . . . . . . . . . . .

3. JOURNAL

PAGE

1 DATE 20 – –

1

ACCOUNT TITLE

May 31 Miscellaneous Expense

DOC. NO.

M58

POST. REF.

2 GENERAL

DEBIT

CREDIT

2 0 00

3 SALES CREDIT

10 5

4 CASH DEBIT

CREDIT

2 0 00

1

2

2

3

3

4

4

Chapter 5

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APPLICATION PROBLEM, p. 141

Recording dishonored checks, electronic funds transfers, and debit card purchases JOURNAL

PAGE

1 DATE

ACCOUNT TITLE

DOC. NO.

POST. REF.

2 GENERAL

DEBIT

CREDIT

3 SALES CREDIT

8 5

4 CASH DEBIT

CREDIT

7

25 Accounts Rec.—Ralston Eubanks

M333

1 5 5 00

1 5 5 00

7

8

26 Accounts Pay.—Reed Rosman

M334

2 8 9 00

2 8 9 00

8

9

27 Supplies

M335

5 4 00

5 4 00

9

10

10

11

11

12

12

13

13

14

14

15

15

16

16

17

17

18

18

19

19

20

20

21

21

22

22

104 • Working Papers TE

COPYRIGHT © SOUTH-WESTERN CENGAGE LEARNING

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Page 105

SECOND REVISED

Name

5-4

Date

Class

APPLICATION PROBLEM, p. 141

Establishing and replenishing a petty cash fund JOURNAL

PAGE

1 DATE

4 5

ACCOUNT TITLE

5 Petty Cash 30 Supplies

DOC. NO.

POST. REF.

2 GENERAL

DEBIT

CREDIT

3 SALES CREDIT

22 5

4 CASH DEBIT

CREDIT

C527

3 0 0 00

3 0 0 00

4

C555

5 7 00

1 6 5 00

5

6

Miscellaneous Expense

5 8 00

6

7

Repair Expense

4 0 00

7

8

Postage Expense

1 0 00

8

9

9

10

10

11

11

12

12

13

13

14

14

15

15

16

16

17

17

18

18

19

19

20

20

Chapter 5

Cash Control Systems • 105

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Page 106

SECOND REVISED

MASTERY PROBLEM, pp. 141, 142

Reconciling a bank statement; journalizing a bank service charge, a dishonored check, and petty cash transactions, 1., 3. JOURNAL

PAGE

1 DATE

DOC. NO.

ACCOUNT TITLE

20 – –

1

Aug. 21 Petty Cash

POST. REF.

2

3

GENERAL DEBIT

CASH

SALES CREDIT

CREDIT

20 5

4

DEBIT

CREDIT

C110

3 0 0 00

3 0 0 00

1

2

24 Repair Expense

C111

1 6 5 00

1 6 5 00

2

3

26 Supplies

C112

6 0 00

6 0 00

3

4

27 Accounts Rec.—Bruce Kassola

M33

1 7 5 00

1 7 5 00

4

5

28 Miscellaneous Expense

C113

3 1 00

3 1 00

5

6

31 James Astrup, Drawing

C114

4 0 0 00

4 0 0 00

6

7

31 Supplies

C115

1 2 5 00

2 5 5 00

7

9 10

1 3 0 00

Miscellaneous Expense

8

31

T31

31 Miscellaneous Expense

M34

8

3 5 0 00 1 5 00

3 5 0 00

9

1 5 00

10

11

11

12

12

13

13

14

14

15

15

2.

August 31, 20 – –

RECONCILIATION OF BANK STATEMENT

Balance On Check Stub No. 116 ___ . . . . . . . . . . . .

$

2,431 00

Balance On Bank Statement . . . . . . . . . . . . . . . . . .

$

Description

Amount

Date

Amount

$

8/31/ – –

15 00

$

350 00

Total outstanding deposits

15 00

Total bank charges

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DEDUCT OUTSTANDING CHECKS: Ck. No.

114 115

Amount

Ck. No.

$

Adjusted Check Stub Balance . . . . . . . . . . . . . .

$

2,416 00

350 00 3,071 00

Amount

400 00 255 00

655 00

Total outstanding checks

106 • Working Papers TE

2,721 00

ADD OUTSTANDING DEPOSITS:

DEDUCT BANK CHARGES:

Service Charge

(Date)

Adjusted Bank Balance . . . . . . . . . . . . . . . . . . . . . .

$

2,416 00

COPYRIGHT © SOUTH-WESTERN CENGAGE LEARNING

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Page 107

SECOND REVISED

Name

5-6

Date

Class

CHALLENGE PROBLEM, p. 142

Reconciling a bank statement and recording a bank service charge 1., 2.

SECURITY NATIONAL BANK Pittsburgh, PA 15209-7634

STATEMENT OF ACCOUNT FOR

ACCOUNT NUMBER

398-24534

GolfPro 119 Matlock Street Pittsburgh, PA 15237-4403

STATEMENT DATE

August 28, 20 – –

BALANCE FROM PREVIOUS STATEMENT

NO. OF CHECKS

AMOUNT OF CHECKS

NO. OF DEPOSITS

AMOUNT OF DEPOSITS

SERVICE CHARGES

STATEMENT BALANCE

0.00

11

4,675.00

4

12,955.00

5.00

8,275.00

CHECK

DATE

08/01/– 08/01/– 08/04/– 08/08/– 08/13/– 08/15/– 08/17/– 08/18/– 08/20/– 08/22/– 08/25/– 08/27/–

– – – – – – – – – – – –

AMOUNT

CHECK

AMOUNT

BALANCE

DEPOSITS

0.00 12,000.00 10,423.00 10,348.00 9,963.00 8,588.00 8,285.00 8,145.00 7,895.00 8,465.00 8,280.00 8,275.00

12,000.00 151 152 154 153 155 160 157

1,577.00 200.00 250.00 1,560.00 205.00 140.00 250.00

162 SC

185.00 5.00

125.00 156 158 159

135.00 75.00 98.00

260.00

570.00

PLEASE EXAMINE AT ONCE 䊉 IF NO ERRORS ARE REPORTED WITHIN 10 DAYS THE ACCOUNT WILL BE CONSIDERED CORRECT. REFER ANY DISCREPANCY TO OUR ACCOUNTING DEPARTMENT IMMEDIATELY.

GolfPro

PAY TO THE ORDER OF

Montag Company

119 Matlock Street Pittsburgh, PA 15237–4403

Plain Company

8-17 430

152

Thomson Company

GolfPro 119 Matlock Street Pittsburgh, PA 15237–4403

Metro Insurance Co.

GolfPro

8-17 430

PAY TO THE ORDER OF

City Electric Company

GolfPro 119 Matlock Street Pittsburgh, PA 15237–4403

Patterson Supplies One hundred thirty - five dollars

PAY TO THE ORDER OF

8-17 430

8-17 430

155

8-17 430

August 10, - 135.00 00

XX

$

162

NO.

8-17 430

August 22, - 185.00 20

Dowd Company One hundred eighty - five dollars

$

00

XX

DOLLARS

SECURITY NATIONAL BANK Pittsburgh, PA 15209-7634

20

$

Tri-State Agency

PAY TO THE ORDER OF

$

156

20

119 Matlock Street Pittsburgh, PA 15237–4403

20

8-17 430

160

August 15, - 140.00

GolfPro

August 10, - 205.00

$

NO.

PAY TO THE ORDER OF

$

NO.

Ace Cleaning Company

119 Matlock Street Pittsburgh, PA 15237–4403

20

8-17 430

159

August 15, - 98.00 20

GolfPro

August 8, - 250.00

$

-75.00 20

NO.

PAY TO THE ORDER OF

$

154

Pennsylvania Telephone Co.

8-17 430

158

NO.

August 14,

119 Matlock Street Pittsburgh, PA 15237–4403

20

NO.

119 Matlock Street Pittsburgh, PA 15237–4403

$

GolfPro

August 8, - 1,560.00 NO.

John Walker

PAY TO THE ORDER OF

$

153

20

119 Matlock Street Pittsburgh, PA 15237–4403

20

NO.

119 Matlock Street Pittsburgh, PA 15237–4403

August 13, - 250.00

GolfPro

August 5, - 200.00

GolfPro

PAY TO THE ORDER OF

PAY TO THE ORDER OF

$

8-17 430

157

NO.

119 Matlock Street Pittsburgh, PA 15237–4403

20

NO.

PAY TO THE ORDER OF

GolfPro

August 1, - 1,577.00

GolfPro

PAY TO THE ORDER OF

8-17 430

151

NO.

119 Matlock Street Pittsburgh, PA 15237–4403

FOR

John Walker

payment on account

043000177 39824534

DOLLARS

SECURITY NATIONAL BANK Pittsburgh, PA 15209-7634

FOR

payment on account

John Walker

043000177 39824534

Chapter 5

Cash Control Systems • 107

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Page 108

SECOND REVISED

CHALLENGE PROBLEM (continued)

1., 2., 4. NO. 151



$

August 1, Montag Company

1,577.00

NO. 152

Date: To:

20 - -

To:

Supplies

For:

0 00 8 1 - - 12,000 00 SUBTOTAL . . . . . . . . . . . . . . . . . . . . . 12,000 00 AMT. DEPOSITED . . . .

Date

OTHER:

12,000 00 1,577 00 BAL. CAR’D. FOR’D. . . . . . . . . . . . . . 10,423 00

$

200.00

NO. 153



20 - -

AMT. DEPOSITED . . . .

10,423 00

$

1,560.00

BAL. BRO’T. FOR’D. . . . . . . . . . . . . . AMT. DEPOSITED . . . .

Date

20 - -

Supplies

For:

BAL. BRO’T. FOR’D. . . . . . . . . . . . . .



August 8, Thomson Company

Date: To:

Rent

For:

BAL. BRO’T. FOR’D. . . . . . . . . . . . . .



August 5, Plain Company

Date:

8 8 -Date

10,423 00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . OTHER:

10,423 00 200 00 BAL. CAR’D. FOR’D. . . . . . . . . . . . . . 10,223 00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . OTHER:

SUBTOTAL . . . . . . . . . . . . . . . . . . . . .

SUBTOTAL . . . . . . . . . . . . . . . . . . . . .

SUBTOTAL . . . . . . . . . . . . . . . . . . . . .

AMT. THIS CHECK . . . . . . . . . . . . . . .

AMT. THIS CHECK . . . . . . . . . . . . . . .

AMT. THIS CHECK . . . . . . . . . . . . . . .

$ 250.00 ✔ August 8, Metro Insurance Company

To:

20 - -

BAL. BRO’T. FOR’D. . . . . . . . . . . . . AMT. DEPOSITED . . . .

8,788 00

Date: To:

8,538 00

BAL. BRO’T. FOR’D. . . . . . . . . . . . . AMT. DEPOSITED . . . .

Date

20 - -

Payment on account

For:

BAL. BRO’T. FOR’D. . . . . . . . . . . . . . AMT. DEPOSITED . . . .

Date

20 - -

Utilities

For:

✔ $ 135.00 August 10, Patterson Supplies

10,348 00 1,560 00 8,788 00

NO. 156

Date: To:

Insurance

For:

$ 205.00 ✔ August 10, City Electric Company

NO. 155

NO. 154 Date:

BAL. CAR’D. FOR’D. . . . . . . . . . . . .

10,223 00 125 00 10,348 00

Date

8,333 00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . OTHER:

8,788 00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . OTHER:

8,538 00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . OTHER:

8,333 00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . .

8,788 00 250 00 8,538 00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . .

8,538 00 205 00 8,333 00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . .

8,333 00 135 00 8,198 00

AMT. THIS CHECK . . . . . . . . . . . . . . . BAL. CAR’D. FOR’D. . . . . . . . . . . . . .

NO. 157



August 13, John Walker

$

250.00

For:

20 - -

For:

BAL. BRO’T. FOR’D. . . . . . . . . . . . . Date

✔ $ 75.00 August 14, Pennsylvania Telephone Company

Date: To:

Owner’s withdrawal

AMT. DEPOSITED . . . .

BAL. CAR’D. FOR’D. . . . . . . . . . . . . .

8,198 00

20 - -

BAL. CAR’D. FOR’D. . . . . . . . . . . . .

For:

BAL. BRO’T. FOR’D. . . . . . . . . . . . . . Date

✔ $ 98.00 August 15, Ace Cleaning Company

Date: To:

Utilities

AMT. DEPOSITED . . . .

AMT. THIS CHECK . . . . . . . . . . . . . .

NO. 159

NO. 158

Date: To:

AMT. THIS CHECK . . . . . . . . . . . . . . .

7,948 00

20 - -

Cleaning

BAL. BRO’T. FOR’D. . . . . . . . . . . . . AMT. DEPOSITED . . . .

Date

7,873 00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . OTHER:

8,198 00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . OTHER:

7,948 00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . OTHER:

7,873 00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . .

8,198 00 250 00 7,948 00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . .

7,948 00 75 00 7,873 00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . .

7,873 00 98 00 7,775 00

AMT. THIS CHECK . . . . . . . . . . . . . . . BAL. CAR’D. FOR’D. . . . . . . . . . . . .

108 • Working Papers TE

AMT. THIS CHECK . . . . . . . . . . . . . . . BAL. CAR’D. FOR’D. . . . . . . . . . . . . .

AMT. THIS CHECK . . . . . . . . . . . . . . . BAL. CAR’D. FOR’D. . . . . . . . . . . . . .

COPYRIGHT © SOUTH-WESTERN CENGAGE LEARNING



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Page 109

SECOND REVISED

Name

5-6

Date

Class

CHALLENGE PROBLEM (continued)

1., 2., 4. $ 140.00 ✔ August 15, Tri-State Agency

To:

To:

7,775 00 8 15 - - 260 00 SUBTOTAL . . . . . . . . . . . . . . . . . . . . . 8,035 00 AMT. DEPOSITED . . . .

Date

OTHER:

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . AMT. THIS CHECK . . . . . . . . . . . . . . BAL. CAR’D. FOR’D. . . . . . . . . . . . .

NO. 163

$

August 23, Jason North

17.00

Date:

For:

8,035 00 140 00 7,895 00

Date

7,905 00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . .

7,905 00 17 00 7,888 00

AMT. THIS CHECK . . . . . . . . . . . . . . . BAL. CAR’D. FOR’D. . . . . . . . . . . . . .

Payment on account

BAL. BRO’T. FOR’D. . . . . . . . . . . . . AMT. DEPOSITED . . . .

8 22 - Date

SUBTOTAL . . . . . . . . . . . . . . . . . . . . .

7,895 00 375 00 7,520 00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . .

AMT. THIS CHECK . . . . . . . . . . . . . . . BAL. CAR’D. FOR’D. . . . . . . . . . . . . .

August 28, John Walker

$

7,520 00 570 00 8,090 00

8,090 00 185 00 BAL. CAR’D. FOR’D. . . . . . . . . . . . . . 7,905 00 AMT. THIS CHECK . . . . . . . . . . . . . . .

250.00

NO. 165 20 - -

Date:

$ 20 - -

Date: To:

Owner’s withdrawal

For:

BAL. BRO’T. FOR’D. . . . . . . . . . . . . . AMT. DEPOSITED . . . .

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . OTHER:

20 - -

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . OTHER:

For:

7,905 00

Date

185.00

7,895 00

To:

BAL. BRO’T. FOR’D. . . . . . . . . . . . .

To:

7,895 00

$

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . OTHER:

NO. 164 20 - -

Miscellaneous

AMT. DEPOSITED . . . .

AMT. DEPOSITED . . . .



August 22, Dowd Company

Date:

For:

BAL. BRO’T. FOR’D. . . . . . . . . . . . .



NO. 162 20 - -

Advertising

For:

BAL. BRO’T. FOR’D. . . . . . . . . . . . .

To:

Date:

20 - -

Miscellaneous

For:

$ 375.00 August 19, Pittsburgh Enquirer

NO. 161

NO. 160 Date:

8 28 - Date

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . OTHER:

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . AMT. THIS CHECK . . . . . . . . . . . . . . . BAL. CAR’D. FOR’D. . . . . . . . . . . . . .

7,888 00 430 00 8,318 00

BAL. BRO’T. FOR’D. . . . . . . . . . . . . AMT. DEPOSITED . . . .

Date

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . OTHER:

Service Charge 5.00 Dishonored check 175.00

8,318 00 250 00 8,068 00

SUBTOTAL . . . . . . . . . . . . . . . . . . . . .

8,068 00 8,068 00 180 00 7,888 00

AMT. THIS CHECK . . . . . . . . . . . . . . . BAL. CAR’D. FOR’D. . . . . . . . . . . .

Chapter 5

Cash Control Systems • 109



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Page 110

SECOND REVISED

CHALLENGE PROBLEM (concluded)

2.

August 29, 20 – –

RECONCILIATION OF BANK STATEMENT

Balance On Check Stub No. 165 ___ . . . . . . . . . . . .

$

Balance On Bank Statement . . . . . . . . . . . . . . . . . .

8,068 00

$

8,275 00

ADD OUTSTANDING DEPOSITS:

DEDUCT BANK CHARGES: Description

Service Charge

(Date)

Amount

Date

Amount

$

8/28/ – –

5 00

430 00

$

Total outstanding deposits

SUBTOTAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DEDUCT OUTSTANDING CHECKS:

5 00

Total bank charges

Ck. No.

Ck. No.

Amount

161 163 164

430 00 8,705 00

$

Amount

375 00 17 00 250 00

642 00

Total outstanding checks

Adjusted Check Stub Balance . . . . . . . . . . . . . .

$

Adjusted Bank Balance . . . . . . . . . . . . . . . . . . . . . .

8,063 00

$

8,063 00

3. JOURNAL

PAGE

1 DATE

ACCOUNT TITLE

20 – –

1 2

DOC. NO.

POST. REF.

2 GENERAL

DEBIT

CREDIT

3 SALES CREDIT

8 5

4 CASH DEBIT

CREDIT

M25

5 00

5 00

1

1 Accounts Rec.—Sheldon Martindale M26

1 7 5 00

1 7 5 00

2

Sept. 1 Miscellaneous Expense

3

3

4

4

5

5

6

6

7

7

8

8

9

9

10

10

11

11

12

12

13

13

14

14

15

15

16

16

110 • Working Papers TE

COPYRIGHT © SOUTH-WESTERN CENGAGE LEARNING

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