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USCPA模拟题2：Financial
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The following information pertains to Grey Co. at December 31, Year 1:
On Grey's December 31, Year 1, balance sheet, what amount should be reported as cash?
A. $12,000
B. $13,800
C. $14,200
D. $16,000
【正确答案】B
Choice "B" is correct. Since the check is not disbursed as of December 31, Year 1, it should be added back to the checkbook balance in determining the 12/31/Year 1 cash balance. Thus, the correct cash balance = $12,000 + $1,800 = $13,800.
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