19.

T. Trading
Adjusted cash book T. Trading
Sept 30 20X0 Bank reconciliation
b/d 2400 bank charges 150 Sept 30 20X0
credit transfer 320 c/d 2570
2720 2720 Balance bank statement 2470
  Add: deposit in transit 1240
  360
  Less: unpresent cheque 103 1500
  Balance at book 2570

19.4

Cash Book
Balance b/d 960 Bank charge 35
Error (1470-1407) 63 Error (47*2) 94
Dishonoured cheque
  18
  Balance c/d 876
1023 1023
 

Hozy Co. Ltd

  Bank Reconciliation Statement as at October 20X0  
Book:
Adjusted cash book, balance October 876
Add: Unpresented cheque (214+370+30) 614
1490
Less: Deposit in transit -1542
Error -72
Credit balance of Bank Statement -124

19.5

Cash book

Bal b/d 2 880 Bank Charges 105

Dividen 189 Cheque Return 54

 Cheque Drown 282

Bal c/d 2 628

3 069 3 069

Grown Ltd

Bank Reconciliation Statement at 31 March 20x9

Debit Book 2 628

(-) Deposit in Transit 1 904

724

(+) Unpresented Cheque 642

1 200

1 842

2 566

(-) Cheque Drawn 216

2 350

19.6

  Cash Book  
RM RM
B/d 1310.4 Charges Bank 12.8
Bank Giro
Credit 21.47 Standing Order 32.52
Error 9.9 C/d 1296.45
 
1341.77 1341.77
 

Mr Lake
Bank Reconciliation
 30-Apr-10
RM
Adjusted Cash Book: 1296.45
Deposit In transit 192.8
Error 19.47
212.27
1084.18
Unpresented Cheque 30
52.27
82.27
Balance 1166.45

19.7

CASH BOOK (JAN-NOV)

Balance
Receipts 39000.52 b/d 7000.12
Balance c/d 2999.94 Payments 35000.34
42000.46   42000.46
Balance b/d 2999.94

CASH BOOK (DEC)

Balance
Balance b/d 10734.75 b/d 2999.94
Standing order 117.98 Error 10734.75
Error - 7655 63 Standing order 50
Error - receipts 2 Bank charges 80
Balance c/d 2946.96  
13864.69   13864.69
Balance b/d 2946.96

BANK RECONCILIATION
AS AT 31 DECEMBER
Adjusted Cash Balance -2946.96
Add: Unpresented cheque  
7657 123.45  
7660 19.84 143.29
Bank Balance -2803.67
 

 
19.8 LEVEL 2

Adjusted cash book

Dividen 90 bld 3620
Error 445 bank charges 435
Standing order 432
Standing order 500
Unpresented cheuqe 35
Unpresented cheuqe 140
c/d 4567
5152 5152

Bank Reconciliation

Balance (4567)
(+) Deposit in transit (452)
(-) Unpresented cheuqe 3138
1854

19.9

cash book
b/d 5944 error 25
creditor
s 998 bank charges 140
creditor
s 1314 electricity bill 52
bank 768 standing order 130
  drawing 500
  dishonoured cheque 82
  c/d 8095
9024 9024

G. Graduate
Bank
Reconciliation
30 June 20X0

Dt balance per book 8095

 (+) Unpresented cheque 9350
17445
(-) Deposit in transit 984
Credit balance per bank 16461

19.11

Cash Book

b/d balance 901.34 error 54

interest received 15.00 bank charges 5.50

error 9 error 18

s/o : F. Hen 112.00 bounced cheque 87.00

s/o : F. Wren 108.00 D/D : Guinness 125.58

D/D : Rent 125.00

c/d balance 730.26

1145.34 1145.34

J. Robin
Bank reconciliation statement as at 31 July 20X0

RM RM
Debit cash book 730.26
Add : unpresented cheque
R. cow 77
J.dog 3.50
S.cat 85
T. farmer 15.50
181
Less : deposit in transit (19.99)
Credit bank 891.27

30.1

Cash Book
RM RM
B/d 2910 C/d 3250
Credit Transfer 340
 
 3250 3250
 
 

Bank Reconciliation
30 Disember 2006
RM
Adjusted Cash Book 3250
+ Unpresented Cheque 730
3980
- Deposit In Transit -560
Balance 3420

30.2A

CASH BOOK
Balance b/d 2740 Bank charges 32
Credit transfer 201 Standing order 93
Balance c/d 2816
2941   2941
 

BANK RECONCILIATION
AS AT 31 MARCH 2009
Adjusted Cash Balance 2816
Less: Deposit in transit 410
2406
Add: Unpresented cheque  
W Shute 131
Bank balance 2537
 

30.3

CASH BOOK
 Balance b/d 3437 Bank charges 47
Credit transfer 93 Balance c/d 3483
3530   3530
 

F PERRY
BANK RECONCILIATION AS AT 31 DECEMBER 20X9
Adjusted Cash Balance 3483
Add: Unpresented cheque  
T Errant 209
3692
Less: Deposit in transit  
W Terry 319  
S Miller 246 565
Bank balance 3127

30.4A

Cash Book
RM RM
B/d 1591 Standing Order 52
Flynn 64 Bank Charges 43
  C/d 1560
 
1655 1655
 
 

D Hogan
Bank Reconciliation
Jun-07
RM
Adjusted Cash Book 1560
+ Umpresented Cheque 22
1582
- Deposit In Transit -582
Bank Balance 1000

30.5
30.5 Read the following and answer the questions bellow.

Cashbook
b/d balance 1500 bank charges 30
collection 260 subcription 70
deposit 1400 loan repayment 200
dividend 240 c/d balance 3100
3400 3400
C Tench’s
Bank reconciliation statement as at 31 December 20X8

RM RM
Balance per cashbook 3100
Add : unpresented cheque
T Cod 250
F Haddock 290
540
3640
Less : deposit in transit (690)
Credit balance bank 2950

30.6A

Thomas P Lee
Cash Book
    £         £
error in
Balace b/d 894.68   recording 9
Error in recording 15.1   bank commision charged 169.56
interest
Trade 210.2   charged 109.1
  dishonoured cheque 29.31
  countryside publication 15
  balance c/d 787.91
 
 
1119.88   1119.88
 
 

Bank Reconciliation

£
 Adjusted
Cash Book 787.91
add: unpresented cheque 395.8
1183.71
deposit in
less: transit 1895.6
Adjusted cash balance per bank 711.89

30.7

Adjusted cash book

DR   Mar 31 20X6   CR
RM   RM
G. Frank:trader's
credit 88 Balance b/d 4198
Balance c/d 4158 TYF: Standing Order 32
Bank Charge 19
 
42246   4246
 
 
 
 

R Hood
Bank Reconcilation
Mar 31 20x6
RM
Adjusted Cash Balance -4158
Add: Unpresented Cheaque 504
3654
Less: Deposit in Transit 192
Up to date cash balance per bank
statement -3846

R Hood
  Bank Reconcilation as on 31 March 20x6
RM
Cash Balance per bank statement 3846
Add: S Porter 504
4350
 Less: S O'Hare 192
Up to date cash balance per book 4158

30.8A

F King
Adjusted Cash
Book
December,31,20X
    7      
 
collection   b/d 1682
of note receivable 102 dishonoured cheque
from
c/d 1746 Tox 94
  Bank Charges 74
1848 1848
  b/d 1746

F King
Bank
Reconciliation
December,31,20X
    7      
 
deposit in   b/d 2034
transit on dec,31 325 unpresented cheque
c/d 1746 from K Coull 37
2071 2071
  b/d 1746
 
 

30.9

George Ltd
    Cash Book    
£ £
Dividen
d 62 Balance b/d 554
Error 50 Bank charge 136
  Sundries expense 44
 Dishonoured
  cheque 80
  Standing order 150
Balance c/d 858 Error 6
 
   
£ 970 £ 970
 
  Balance b/d £ 858
 

George Ltd
Bank
Reconciliation
  as at October 31, 20XX  
£

Adjusted cash
book -858

(+) Unpresented cheque 267

-591

(-) Deposit in transit 768

 
Balance, October
31 -1353

QUESTION 5 (Johan Jaafar)

Question 5

Cashbook
b/d balance 1792 error 171
dividend 26 standing order 32
bank Giro credit 279 bank charges 18
direct debit 88
c/d balance 1789
2098 2098

Johan Jaafar
Bank reconciliation statement as at 31 March 2006
RM RM
Balance cashbook 1789
Less : Amount uncreditor
 Normala 98
Aiman 134
(232)
Balance bank 1557

QUESTION 5 (Mrs Norjuma0

Same as Q 19.6

QUESTION 5 (Nadia Trading)

CASH BOOK
a) Return
Balance b/d 22100 cheque 650
b) Credit transfer 428 c) Standing order 200
d) Error 63 h) Bank service 50
Balance c/d 21691
22591   22591
 

NADIA TRADING
BANK RECONCILIATION AS AT 30 APRIL 2005
Adjusted Cash Balance 21691
Add: Bank error 850  
Unpresented cheque 210 1060
22751
Less: Deposit in transit 390
Bank balance 22361