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Auditing Problems Roque 2023-2024
The document outlines audit procedures for cash and cash equivalents. It lists three audit objectives: to
verify cash balances, ensure proper recording of transactions, and appropriate class… Full description
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AUDIT OF CASH & CASH
EQUIVALENTS
(Audit Program for Cash)
Audit Objectives:
To determine that:
1. Cash balances at the end of the reporting period represent cash and cash items on hand, in
transit to, or in depository banks.
2. Cash transactions have been properly recorded.
3. Cash balances are properly described and classified, and adequate disclosures with
respect to amounts restricted as to withdrawal are made in the financial statements.
Audit Procedures:
1. Conduct a cash count of undeposited collections, petty cash, and other funds.
Obtain custodian’s signature to acknowledge return of items counted.
●
Reconcile items counted with general ledger balances.
●
Trace undeposited collections counted to bank reconciliation.
●
Follow up dispositions of items in cash counted:
●
Undeposited collections should be traced to bank deposits.
Check accommodated in petty cash should be deposited after the count to
establish their validity.
IOUs in the petty cash should be confirmed and traced to collections in the next
payroll period.
Expense vouchers should be traced to the succeeding replenishment voucher.
Coordinate cash count with count of marketable securities and other negotiable assets
●
of the client.
Obtain confirmation of year-end fund balances of cash not counted in branches or
●
other offices.
2. Confirm bank balances by direct correspondence with all banks in which the client has
had deposits and loans during the year.
3. Obtain bank reconciliation.
Check arithmetical accuracy of reconciliation.
●
Trace balance per book to the general ledger balance of cash account.
●
Trace balance per bank-to-bank statement and compare with amount confirmed by
●
bank.
Establish authenticity of reconciling items by reference to their respective sources,
●
like:
Bank debit or credit advices.
Duly approved journal vouchers.
Investigate checks outstanding for a long period of time.
●
Consider adjustment, especially if the check is already stale.
Consider the possibility of an erroneous preparation of the check.
Investigate any unusual reconciling items.
●
Where internal control over cash is weak, consider preparing a proof of cash
●
reconciliation.
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4. Obtain cutoff bank statement showing the client’s transactions with the bank at least one
week after the reporting date, and:
Trace year-end reconciling items, like:
●
Deposit of the year-end undeposited collections.
Completeness of year-end outstanding checks.
Corrections of bank errors.
Examine supporting documents of year-end outstanding checks that did not clear in
●
the cutoff bank statement.
PROBLEM 1 – 1 – Cash and Cash Equivalents
In connection with your annual audit of VICKAY Company’s financial statements for the
year ended December 31, 2023, you have extracted the following information from your
client’s accounting records.
Cash on hand (Note 1) P 1,200,000
Petty cash fund (Note 2) 10,000
Balanghay Bank current account (Note 3) 980,000
Solid Bank current account No.1 460,000
Solid Bank current account No.2 (100,000)
Lagaslas Bank savings account (Note 4) 1,500,000
Time Deposit (90 days) - BDO 2,000,000
Note 1 – Cash on hand included the following:
a. PHLPOST money orders from various customers, P300,000.
b. A customer check for P50,000 was returned by the bank on December 29, 2023, due
to insufficient fund but was subsequently redeposited and cleared by the bank on
January 6, 2024.
c. The Cash Receipts Journal was held open until January 10, 2024, during which time
P300,000 was collected and recorded on December 31, 2023.
d. A customer check for P30,000 dated January 30, 2024, received on December 27,
2023.
Note 2 – The Petty Cash Fund consisted of the following items on December 31, 2023.
a. Bills and coins P 3,000
b. Unreplenished petty cash disbursements 1,000
c. Employees’ IOUs 500
c. Currency in an envelope marked “employees’ contributions 1,500
for charity”
d. Check drawn by Vickay Company, payable to the petty 4,000
cash custodian. P 10,000
Note 3 – Included among the checks drawn by Vickay Company against the Balanghay Bank
current account are the following:
a. A check written and dated December 23, 2023, and delivered to payee on January 29,
2024, P30,000.
b. A check written on December 28, 2023, dated January 3, 2024, delivered to payee on
December 29, 2023, P75,000.
Note 4 – Vickay’s savings account deposit in Lagaslas Bank has been earmarked for the
acquisition of a state-of-the-art manufacturing equipment within the next couple of months.
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Based on the proceeding information, compute for the adjusted balances of the following:
1. Cash on hand
A. P1,170,000 C. P870,000
B. P823,000 D. P820,000
2. Petty cash fund
A. P8,500 C. P8,000
B. P7,000 D. P10,000
3. Balanghay Bank current account
A. P1,085,000 C. P1,055,000
B. P1,010,000 D. P980,000
4. Cash and cash equivalents
A. P4,272,000 C. P4,273,500
B. P4,372,000 D. P4,322,000
SOLUTION 1 – 1
1. Cash on hand per books P 1,200,000
Customer NSF check (50,000)
January 2024 collections recorded in December 2023 (300,000)
Customer PDC check (30,000)
Cash on hand, as adjusted P 820,000
Answer: D
2. Bills and coins P 3,000
Replenishment check 4,000
Adjusted petty cash P 7,000
Answer: B
3. Balanghay Bank Current Account
Balance per books P 980,000
Undelivered/Unreleased disbursement check 30,000
Post-dated check delivered 75,000
Adjusted balance P 1,085,000
Answer: A
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B. P18,320
4. The cash count should include total checks of
A. P69,980 C. P41,780
B. P42,980 D. P41,300
5. What is the total cash shortage?
A. P22,166 C. P22,406
B. P8,166 D. P20,486
SOLUTION 1 – 13
1. Cash advance P 20,000
Less: Actual cash disbursed
Hotel, meals, etc. P 16,000
Bus fare 1,200
Pablo (P1,000 – P120) 880 18,080
Cash that should be returned 1,920
Cash actually returned 1,680
Shortage due from the sales manager P 240
Answer: A
2. Collections per OR nos. 4352 – 4355 P 43,300
Unreceipted collections 14,000
Total undeposited collections P 57,300
Answer: C
3. Travel expenses (P16,000 + P1,200 + P880) P 18,080
Answer: D
4. Total checks P 42,980
Answer: B
5. Total cash shortage P 22,166
Answer: C
Benjamin Corp.
CASH COUNT SHEET
January 3, 2024 – 8:20 a.m.
Bills and coins:
Denomination Quantity Amount Total
P100.00 5 P 500
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50.00 40 2,000
20.00 48 960
5.00 18 90
1.00 214 214 P 3,764
Checks:
Date Maker Amount
Dec. 30 Custodian P 1,200
Dec. 30 SLV, Inc. 14,000
Dec. 31 Mario Lansang 1,680
Dec. 31 MSU Corp. 17,800
Dec. 31 Ateneo, Inc. 8,300 42,980
Unreimbursed vouchers:
Date Maker Amount
Dec. 23 Advances P 20,000
Dec. 28 Postage 1,620
Dec. 29 Transportation 150
Dec. 29 Repairs 800 22,570
Total cash accounted for P 69,314
Less: Accountabilities
Petty cash P 25,000
Collections (per official receipts) 43,300
Unclaimed salary 7,500
Excess travel advance 1,680
Unreceipted collection from SLV, Inc. 14,000 91,480
CASH SHORTAGE (P 22,166)
Benjamin Corp.
ADJUSTING JOURNAL ENTRIES
December 31, 2023
1. Cash 14,000
Accounts receivable 14,000
2. Advances to officers and employees 20,000
Postage expense 1,620
Transportation expense 150
Repairs expense 800
Petty cash fund 22,570
365
3. Unused postage 365
Postage expense
27,000
4. Cash 27,000
Accounts payable
7,500
5. Cash 7,500
Salaries payable
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22,166
6. Receivable from custodian 22,166
Cash
18,080
7. Travel expense (P16,000 + P1,200 + P880) 1,680
Petty cash fund 19,760
Advances to officers and employees
PROBLEM 1 – 14 – Petty Cash Fund Bank Reconciliation
Anying Velasco is reviewing the cash accounting for ABX, Inc. Anying’s review will focus
on the petty cash fund account and the bank reconciliation for the month ended May 31,
2023. She has collected the following information from ABX’s bookkeeper for this task.
Petty Cash Fund
1. The petty cash fund was established on May 2, 2023, in the amount of P10,000.
2. Expenditures from the fund by the custodian as of May 31, 2023, were evidenced by
approved petty cash vouchers for the following:
Various office supplies P 3,920
IOU from employees 1,200
Shipping charges 2,298
Miscellaneous expense 1,526
On May 31, 2023, the petty cash fund was replenished and increased to P12,000; currency
and coins in the fund at that time totaled P756.
Bank Reconciliation
Shore Bank
Bank Statement
Disbursements Receipts Balance
Balance, May 1, 2023 P 350,760
Deposits P 1,120,000
Note payment direct from customer
(interest of P1,200) 37,200
Checks cleared during May P 1,246,000
Bank service charges 1,080
Balance, May 31, 2023 260,880
ABX, Inc.’s Cash Account
Balance, May 1, 2023 P 354,000
Deposits during May 2023 1,240,000
Checks written during May 2023 1,273,400
Deposits in transit are determined to be P120,000, and checks outstanding at May 31 total
P34,000. Cash on hand (besides petty cash) at May 31, 2023, is P9,840.
1. What is the amount of petty cash shortage?
A. P2,300 C. P300
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B. P11,244 D. P0
2. The journal entry to record the replenishment of, and increase in the petty cash fund
includes a credit to
A. Cash of P10,944
B. Cash of P11,244
C. Petty cash fund of P10,944
D. Petty cash fund of P11,244
3. What amount of cash should be reported in the May 31, 2023, statement of financial
position?
A. P368,720 C. P368,420
B. P356,720 D. P358,880
SOLUTION 1 – 14
1. Coins and currency P 756
Fund disbursements (P3,920 + P1,200 + P2,298 + P1,526) 8,944
Petty cash accounted 9,700
Custodian’s accountability 10,000
Petty cash shortage P 300
Answer: C
2. Petty cash fund 2,000
Office supplies 3,920
Accounts receivable-employees 1,200
Shipping expense 2,298
Miscellaneous expense 1,526
Cash short/over 300
Cash 11,244
Answer: B
Book Bank
3. Unadjusted balances P 320,600 P 260,880
Deposit in transit 120,000
Cash on hand 9,840
Outstanding checks (34,000)
Note collected by bank 37,200
Bank service charges (1,080)
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Adjusted balances P 356,720 P 356,720
Adjusted cash balance (P356,720 + P12,000) P 368,720
Answer: A
PROBLEM 1 – 15 - Bank Reconciliation; Computation of Bank Balance
Presented below are a series of unrelated situations. Answer the question at the end of each
situation.
1. The accountant of NARCISA CO. provided the following data in reconciling the April 30
cash in bank balance:
Balance per bank, April 30 P 130,350
Balance per books, April 30 85,000
Bank service charge 2,000
Deposits in transit 49,000
Outstanding checks 17,650
Note collected by bank including P11,200 interest
(Narcisa Co. not yet informed) 136,000
Check drawn by XYZ Co. erroneously charged by
bank to Narcisa’s account 54,600
A transposition error was made in recording a sale and deposit in the sales journal and
cash receipts journal in April.
Correct amount P 13,658
Recorded as P 16,358
2. The following information is included in EMIL CORPORATION’s bank statement for the
month of March:
A customer’s check has been marked “NSF” by the bank and returned P 13,000
Bank service charge for March 1,200
In comparing the bank statement to the company’s cash records,
you found:
Outstanding checks on March 31 P 184,000
Deposits made but are not yet shown in the April bank statement 14,000
The deposits in transit and outstanding checks have been correctly taken up in
the company’s books. You also found a customer’s check for P17,400 that had not
yet been deposited and had not been recorded in Emil’s books. Your client’s
books show a cash balance of P36,420.
What is Emil Corporation’s correct cash balance at March 31?
3. The following information pertains to a checking account of a company at June 31, 2023.
Balance per bank statement P 200,000
Interest earned for the second quarter 500
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Outstanding checks 15,000
Customers’ checks returned for insufficient funds 5,000
Deposit in transit 25,000
What is the cash balance per books at June 30, 2023?
4. A company is reconciling its bank statement with internal records. The cash balance per
the company’s books is P45,000. There are P5,000 of bank charges not yet recorded,
P7,500 of outstanding checks, P12,500 of deposits in transit, and P15,000 of bank credits
and collections not yet taken up in the company’s books.
What is the cash balance per bank?
5. A company shows a cash balance of P175,000 on its bank statement dated June 30. As of
June 30, there are P55,000 of outstanding checks and P37,500 of deposits in transit.
What is the adjusted cash balance on June 30?
6. The Cash account shows a balance of P225,000 before reconciliation. The bank statement
does not include a deposit of P11,500 made on the last day of the month. The bank
statement shows a collection by the bank of P4,700 and a customer’s check for P1,600
was returned because it was NSF. A customer’s check for P2,250 was recorded on the
books as P2,700, and a check written for P395 was recorded as P485.
What should be the correct cash balance?
7. On July 5, 2022, EMILIA CORP. received its bank statement for the month ending June
30. The statement showed a P209,500 balance while the cash account balance on June 30
was P35,000. In reconciling the balances, the auditor discovered that:
1. The June 30 collections of P176,000 were recorded on the books but were not
deposited until July.
2. The bank service charges for the month of June totaled P3,000.
3. A paid check for P24,300 was entered incorrectly in the cash payments journal as
P34,200.
What is the total outstanding checks at June 30, 2023?
SOLUTION 1 – 15
Book Bank
1. Unadjusted balances P 85,000 P 130,350
Bank service charge (2,000)
Deposits in transit 49,000
Outstanding checks (17,650)
Collection of note 136,000
Erroneous bank debit 54,600
Transposition error (P16,358 – P13,658) (2,700)
Adjusted balances P 216,300 P 216,300
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2. Balance per books P 36,420
Unrecorded and undeposited customer’s check 17,400
Bank service charge (1,200)
NSF check (13,000)
Adjusted cash balance P 39,620
3. Balance per bank statement P 200,000
Outstanding checks (15,000)
Deposit in transit 25,000
Interest earned (500)
NSF checks 5,000
Balance per books at June 30, 2023 P 214,500
4. Balance per books P 45,000
Bank charges (5,000)
Outstanding checks 7,500
Deposits in transit (12,500)
Bank credits and collections 15,000
Balance per bank P 50,000
5. Balance per bank statement P 175,000
Outstanding checks (55,000)
Deposits in transit 37,500
Adjusted cash balance P 157,500
6. Balance per books P 225,000
Bank collection 4,700
Customer’s NSF check (1,600)
Overstatement of cash receipt (P2,700 – P2,250) (450)
Overstatement of cash disbursement (P485 – P395) 90
Adjusted cash balance P 227,740
7. Balance per books, June 30, 2023 P 35,000
Bank service charges (3,000)
Overstatement of disbursement (P34,200 – P24,300) 9,900
Adjusted cash balance P 41,900
Balance per bank, June 30, 2023 P 209,500
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