Accounting and Finance

Computer-Based Exemplars
Intermediate 1
Recording of Financial Transactions
6484
Spring 2000
Accounting and
Finance
Computer-Based Exemplars
Recording of Financial
Transactions
Intermediate 1
HIGHER STILL
Support Materials
CONTENTS
Recording book-keeping transactions Outcome 1
Prepare a trial balance Outcome 2
Prepare a petty cas statement Outcome !
Prepare a bank reconciliation statement Outcome "
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
2
&NTRO)*CT&ON
Teacer+,ecturer Notes
The aim of this pack is to provide exemplar spreadsheet questions for student use. The pack,
hich targets !ntermediate 1 "evel, ill permit students to gain further experience in the use
of spreadsheets.
The first section of the pack contains # student questions split into separate tasks ith
exemplar spreadsheet templates. There is also a tenth, $%part &'!() exercise for hich no
templates are provided. The student is required to create his*her on spreadsheets using
suggested previous templates as guides. The final section contains comprehensive
spreadsheet solutions for each question.
This pack ill +e provided on ,' R-. to ena+le users to customise questions to suit their
individual client group requirements.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
/
#CCO*NT&N- #N) $&N#NCE
RECOR)&N- O$ $&N#NC&#, TR#NS#CT&ONS %&NTER.E)&#TE 1'
CO.P*TER-/#SE) E0E.P,#RS
-eneral &nstructions
The questions in this pack are designed to +e completed using a spreadsheet.
The pack contains the folloing0
1xercise 1 -utcome 1 Recording +ook%keeping transactions
-utcome 2 2repare a trial +alance
1xercise 2 -utcome 1 Recording +ook%keeping transactions
-utcome 2 2repare a trial +alance
1xercise / -utcome 1 Recording +ook%keeping transactions
-utcome 2 2repare a trial +alance
1xercise $ -utcome / 2repare a pett3 cash statement
1xercise 4 -utcome / 2repare a pett3 cash statement
1xercise 5 -utcome / 2repare a pett3 cash statement
1xercise 6 -utcome $ 2repare a +ank reconciliation statement
1xercise 7 -utcome $ 2repare a +ank reconciliation statement
1xercise # -utcome $ 2repare a +ank reconciliation statement
1xercise 10 -utcome 1 Recording +ook%keeping transactions
-utcome 2 2repare a trial +alance
-utcome / 2repare a pett3 cash statement
-utcome $ 2repare a +ank reconciliation statement
1xercises 1 to # are accompanied +3 spreadsheet templates for student
completion.
8ll exercises are accompanied +3 printouts from exemplar solutions for
teacher*lecturer use.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
$
Recording book keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
E1ercise 1
Sports Cache, a shop selling sports equipment and accessories, +egan trading on 1 9anuar3.
-n that date, Sarah 9ones, the oner, opened up a +usiness +ank account. The folloing is a
list of transactions hich occurred during the first eek of trading.
Number Transaction
1 Sarah deposited :27,000 into a +usiness ;ank 8ccount.
2 <ithdre :2,100 from the +ank for office cash.
! 2urchased goods on credit from Trigate Sports for :1,412 plus =8T.
" 2aid rent of :/22 +3 cheque to .c!nt3re >oldings.
2 Received an invoice from ,arnt3ne "eisure 1quipment "td for goods costing :2,615
plus =8T.
3 2aid electricit3 account of :56.$1 plus =8T +3 cheque.
4 Sold goods on credit to >ep+urn plc for :47#.$0 plus =8T.
5 Sold goods for cash to < ?nott for :502 plus =8T.
6 The oner ithdre :15#.$0 cash from the +usiness to pa3 a personal +ill.
17 2urchased equipment on credit for +usiness use for :2,700 plus =8T from Shopfittings
@AlasgoB.
11 >ep+urn plc returned damaged goods valued at :2#.50 plus =8T.
12 Received a credit note from ,arnt3ne "eisure 1quipment "td for :/40 plus =8T.
1! 2aid Trigate Sports +3 cheque in full settlement of the earlier purchase @Transaction /B.
1" Sent a cheque for :600 to ,arnt3ne "eisure 1quipment "td in part pa3ment of amount
oing.
12 2aid for an advertisement in the local nespaper +3 cheque :27 plus =8T.
&nstructions %task 1'
1. Load spreadsheet template SS1 into 3our computer and enter 3our name in cell >1.
2. Complete the spreadsheet +3 entering the appropriate data for each of the transactions. !f
3ou ish, 3ou can use formulae here appropriate.
/. Save 3our amended spreadsheet as SS1#.
$. Print 3our completed spreadsheet.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
4
Recording book keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
&nstructions %task 2'
1. Load the spreadsheet template T/1 into 3our computer and enter 3our name in cell ,1.
2. Complete the spreadsheet +3 entering the relevant data from your printout from Task 1
into the trial +alance.
/. Save 3our amended spreadsheet as T/1#.
$. Print 3our completed spreadsheet.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
5
Recording book keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
Notes:
@aB 1ach transaction has +een allocated a 2%line space to accommodate items such as num+er
/ a+ove hich is provided as an example. <here onl3 a 1%line entr3 is necessar3 the first
line should +e used.
@+B 8 =8T calculator is provided. Simpl3 enter the amount on hich =8T is to +e calculated
in the shaded cell and the =8T figure ill appear in the adCoining cell.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
A B C D E G H I J
Sports Cache
Name(
No Account(s) to be debited Amount(s) Account(s) to be credited Amount(s)
1
2
3
2urchases :1,412.00 Trigate Sports :1,665.50
=8T :25$.50
4
5
VAT CALCULATOR
6
7
Amount VAT
8
9
10
11
12
13
14
15
6
Recording book keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
Notes:
8fter 3ou ke3 in the relevant figures check that the total de+its @cell ;24B and
total credits @cell ,24B agree.
Ros 4 to 2$ have +een allocated for data entr3, +ut these ill not all +e required.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
A B C
Sports Cache Name(
Trial /alance as at 4 8anuary )r Cr

7
Recording book keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
E1ercise 2
Tom Smart started a small printing +usiness on 1 9une. The folloing is a list of transactions
hich occurred during his first eek of trading.
Number Transaction
1 Started +usiness ith capital of :240 in cash.
2 2urchased goods on credit from S "oe for :177 plus =8T.
! Sold goods on credit to ' Spencer for :224.4$ plus =8T.
" Received an invoice from 9 >endr3 for :/60 plus =8T.
2 Received :140 cash from ' Spencer in part pa3ment of amount oing.
3 -pened a +usiness +ank account and deposited :/00 from office cash.
4 2aid S "oe +3 cheque in full settlement of the earlier purchase.
5 Sold goods on credit to > Aordon for :$41.1$ plus =8T.
6 Sent a credit note to > Aordon for :120 plus =8T.
17 Tom ithdre :74 cash from the +usiness to pa3 a personal +ill.
11 Received a cheque from > Aordon for :240 in part settlement of amount due.
17 2urchased office furniture on credit for :272 plus =8T from -ffice Supplies
@1din+urghB.
1! Returned fault3 goods costing :124./6 plus =8T to 9 >endr3.
1" 2aid travelling expenses of :#.10 +3 cheque to ,ontract Travel plc.
12 <ithdre :120 from the +ank for office cash.
&nstructions %task 1'
1. Load spreadsheet template SS2 into 3our computer and enter 3our name in cell >1.
2. Complete the spreadsheet +3 entering the appropriate data for each of the transactions. !f
3ou ish, 3ou can use formulae here appropriate.
/. Save 3our amended spreadsheet as SS2#.
$. Print 3our completed spreadsheet.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
#
Recording book keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
&nstructions %task 2'
1. Load the spreadsheet template T;2 into 3our computer and enter 3our name in cell ,1.
2. Complete the spreadsheet +3 entering the relevant data from your printout from Task 1
into the trial +alance.
/. Save 3our amended spreadsheet as T;28.
$. Print 3our completed spreadsheet.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
10
Recording book keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
Notes:
@aB 1ach transaction has +een allocated a 2%line space to accommodate items such as num+er
2 a+ove hich is provided as an example. <here onl3 a 1%line entr3 is necessar3 the first
line should +e used.
@+B 8 =8T calculator is provided. Simpl3 enter the amount on hich =8T is to +e calculated
in the shaded cell and the =8T figure ill appear in the adCoining cell.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
A B C D E G H I J
Tom Smart
Name(
No Account(s) to be debited Amount(s) Account(s) to be credited Amount(s)
1
2
2urchases :177.00 S "oe :220.#0
=8T :/2.#0
3
4
5
VAT CALCULATOR
6
7
Amount VAT
8
9
10
11
12
13
14
15
11
Recording book keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
Notes:
8fter 3ou ke3 in the relevant figures check that the total de+its @cell ;24B and
total credits @cell ,24B agree.
Ros 4 to 2$ have +een allocated for data entr3, +ut these ill not all +e required.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
A B C
Tom Smart Name(
Trial /alance as at 4 8une )r Cr

12
Recording book keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
E1ercise !
Betty Bunion started a small +outique on 1 9une. The folloing is a list of transactions
hich occurred during her first eek of trading.
Number Transaction
1 -pened a +usiness +ank account depositing :1,400.
2 2urchased goods on credit from R Ta3lor for :142 plus =8T.
! ,ash sales to = -)Sullivan :16$ plus =8T.
" 2aid ages to assistant :60 in cash.
2 Sold goods on credit to S .c.anus for :62.46 plus =8T.
3 ,ash purchases from R ;ond :$5.$0 plus =8T.
4 Sold goods on credit to R >iggins for :55./$ plus =8T.
5 2urchased shop fixtures on credit from < 'avis for :140 plus =8T.
6 2aid R Ta3lor +3 cheque in full settlement of the earlier purchase.
17 2aid sundr3 private expenses of :$7 in cash.
11 2urchased goods on credit from R Ta3lor for :127 plus =8T.
12 2urchased motor van on credit for :700 plus =8T from ,arlton .otors.
1! Received a credit note from R Ta3lor for goods returned orth :40 plus =8T.
1" Sent a credit note to R >iggins for goods returned orth :/0 plus =8T.
12 Sent a cheque to R Ta3lor in full settlement of the amount oing.
&nstructions %task 1'
1. Load spreadsheet template SS! into 3our computer and enter 3our name in cell >1.
2. Complete the spreadsheet +3 entering the appropriate data for each of the transactions. !f
3ou ish, 3ou can use formulae here appropriate.
/. Save 3our amended spreadsheet as SS!#.
$. Print 3our completed spreadsheet.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1/
Recording book keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
&nstructions %task 2'
1. Load the spreadsheet template T;/ into 3our computer and enter 3our name in cell ,1.
2. Complete the spreadsheet +3 entering the relevant data from your printout from Task 1
into the trial +alance.
/. Save 3our amended spreadsheet as T;/8.
$. Print 3our completed spreadsheet.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1$
Recording book keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
Notes:
@aB 1ach transaction has +een allocated a 2%line space to accommodate items such as num+er
2 a+ove hich is provided as an example. <here onl3 a 1%line entr3 is necessar3 the first
line should +e used.
@+B 8 =8T calculator is provided. Simpl3 enter the amount on hich =8T is to +e calculated
in the shaded cell and the =8T figure ill appear in the adCoining cell.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
A B C D E G H I J
Betty Bunion
Name(
No Account(s) to be debited Amount(s) Account(s) to be credited Amount(s)
1
2
2urchases :142.00 R Ta3lor :167.50
=8T :25.50
3
4
5
VAT CALCULATOR
6
7
Amount VAT
8
9
10
11
12
13
14
15
14
Recording book keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
Notes:
8fter 3ou ke3 in the relevant figures check that the total de+its @cell ;24B and
total credits @cell ,24B agree.
Ros 4 to 2$ have +een allocated for data entr3, +ut these ill not all +e required.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
A B C
Betty Bunion Name(
Trial /alance as at 4 8une )r Cr

15
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
22
22
Date:
Date:
2 9ul3
2 9ul3
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Sundry accessories for
shop display
28.25
28.25
28.25
28.25
Signature: A Paterson
Passed by: Sarah Jones
Signature: A Paterson
Passed by: Sarah Jones
Prepare a petty cas statement( Outcome "
E1ercise "
The vouchers hich follo relate to the pett3 cash expenditure of Sports Cache for the eek
+eginning 1 9ul3.
The cash imprest on 1 9ul3 as :120.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
21
21
Date:
Date:
1 9ul3
1 9ul3
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
!ne package "y special
delivery
#.8$
#.8$
#.8$
#.8$
Signature: A Paterson
Passed by: Sarah Jones
Signature: A Paterson
Passed by: Sarah Jones
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
2/
2/
Date:
Date:
/ 9ul3
/ 9ul3
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Train%ferry ticket
&lasgo'()unoon
Ta*i from ferry terminal
8.55
#.$$
8.55
#.$$
11.55
11.55
Signature: A Paterson
Passed by: Sarah Jones
Signature: A Paterson
Passed by: Sarah Jones
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
2$
2$
Date:
Date:
$ 9ul3
$ 9ul3
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Cleaning cloths+ soap
and disinfectant
18.,5
18.,5
18.,5
18.,5
Signature: A Paterson
Passed by: Sarah Jones
Signature: A Paterson
Passed by: Sarah Jones
16
Prepare a petty cas statement( Outcome "
&nstructions
1. Load spreadsheet template SS" into 3our computer and enter 3our name in cell 91.
2. @aB record the opening imprest @ro 6B in the 2ett3 ,ash ;ookD
@+B enter the data from the pett3 cash vouchers into the appropriate columns in the 2ett3 ,ash
;ookD
@cB restore the imprest @ro 20B as at 6 9ul3.
/. Save 3our amended spreadsheet as SS"#.
$. Print 3our completed spreadsheet.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
24
24
Date:
Date:
$ 9ul3
$ 9ul3
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
!ne "o* of printer la"els
!ne do-en marker pens
12.5$
..2$
12.5$
..2$
1/..$
1/..$
Signature: A Paterson
Passed by: Sarah Jones
Signature: A Paterson
Passed by: Sarah Jones
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
25
25
Date:
Date:
4 9ul3
4 9ul3
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Postage stamps
0.$$
0.$$
0.$$
0.$$
Signature: A Paterson
Passed by: Sarah Jones
Signature: A Paterson
Passed by: Sarah Jones
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
26
26
Date:
Date:
4 9ul3
4 9ul3
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
0 lever arch files
8.$$
8.$$
8.$$
8.$$
Signature: A Paterson
Passed by: Sarah Jones
Signature: A Paterson
Passed by: Sarah Jones
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
27
27
Date:
Date:
5 9ul3
5 9ul3
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Petrol for delivery van
12.#8
12.#8
12.#8
12.#8
Signature: A Paterson
Passed by: Sarah Jones
Signature: A Paterson
Passed by: Sarah Jones
17
Prepare a petty cas statement( Outcome "
Notes:
8fter 3ou restore the imprest check that the ne +alance is :120.
Ros 6 to 17 have +een allocated for data entr3, +ut these ill not all +e required.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
!
"
#
$
%
&
'
(
)
!*
!!
!"
!#
!$
!%
!&
!'
!(
!)
"*
A + C , E - G H I . /
Sports Cache Name(
PETT CASH +OO/
)ate )etails 9oucer No Cas &n Cas Out /alance Cleaning Postage Stationery Tra:el -eneral
; ; ; ; ; ; ; ;
%
1#
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
12
12
Date:
Date:
2 8ug
2 8ug
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
1egistered parcel
0./,
0./,
0./,
0./,
Signature: M Jackson
Passed by: om Smart
Signature: M Jackson
Passed by: om Smart
Prepare a petty cas statement( Outcome "
E1ercise 2
The vouchers hich follo relate to the pett3 cash expenditure of Tom Smart for the eek
+eginning 1 8ugust.
The cash imprest on 1 8ugust as :100.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
11
11
Date:
Date:
1 8ug
1 8ug
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
2us fares
#.5$
#.5$
#.5$
#.5$
Signature: M Jackson
Passed by: om Smart
Signature: M Jackson
Passed by: om Smart
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
1/
1/
Date:
Date:
/ 8ug
/ 8ug
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Sundry stationery items
18.08
18.08
18.08
18.08
Signature: M Jackson
Passed by: om Smart
Signature: M Jackson
Passed by: om Smart
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
1$
1$
Date:
Date:
$ 8ug
$ 8ug
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Petrol for van
2$.$$
2$.$$
2$.$$
2$.$$
Signature: M Jackson
Passed by: om Smart
Signature: M Jackson
Passed by: om Smart
20
Prepare a petty cas statement( Outcome "
&nstructions
1. Load spreadsheet template SS2 into 3our computer and enter 3our name in cell 91.
2. @aB record the opening imprest @ro 6B in the 2ett3 ,ash ;ookD
@+B enter the data from the pett3 cash vouchers into the appropriate columns in the 2ett3
,ash ;ookD
@cB restore the imprest @ro 20B as at 6 8ugust.
/. Save 3our amended spreadsheet as SS2#.
$. Print 3our completed spreadsheet.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
16
16
Date:
Date:
4 8ug
4 8ug
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Computer repair
25.$$
25.$$
25.$$
25.$$
Signature: M Jackson
Passed by: om Smart
Signature: M Jackson
Passed by: om Smart
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
17
17
Date:
Date:
5 8ug
5 8ug
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Sundry cleaning
materials
12.#2
12.#2
12.#2
12.#2
Signature: M Jackson
Passed by: om Smart
Signature: M Jackson
Passed by: om Smart
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
14
14
Date:
Date:
$ 8ug
$ 8ug
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
3nvelopes
1.5$
1.5$
1.5$
1.5$
Signature: M Jackson
Passed by: om Smart
Signature: M Jackson
Passed by: om Smart
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
15
15
Date:
Date:
4 8ug
4 8ug
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Sundry e*penses
5.82
5.82
5.82
5.82
Signature: M Jackson
Passed by: om Smart
Signature: M Jackson
Passed by: om Smart
21
Prepare a petty cas statement( Outcome "
Notes:
8fter 3ou restore the imprest check that the ne +alance is :100.
Ros 6 to 17 have +een allocated for data entr3, +ut these ill not all +e required.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
!
"
#
$
%
&
'
(
)
!*
!!
!"
!#
!$
!%
!&
!'
!(
!)
"*
A + C , E - G H I . /
Tom Smart Name(
PETT CASH +OO/
)ate )etails 9oucer No Cas &n Cas Out /alance Cleaning Postage Stationery Tra:el -eneral
; ; ; ; ; ; ; ;
%
22
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
/1
/1
Date:
Date:
2 -ct
2 -ct
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Stationery
#../
#../
#../
#../
Signature! Ed"ard Pierce
Passed by: Bett# Bunion
Signature! Ed"ard Pierce
Passed by: Bett# Bunion
Prepare a petty cas statement( Outcome "
E1ercise 3
The vouchers hich follo relate to the pett3 cash expenditure of Betty Bunion for the eek
+eginning 1 -cto+er.
The cash imprest on 1 -cto+er as :140.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
/0
/0
Date:
Date:
1 -ct
1 -ct
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
2us fares
,.##
,.##
,.##
,.##
Signature! Ed"ard Pierce
Passed by: Bett# Bunion
Signature! Ed"ard Pierce
Passed by: Bett# Bunion
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
/2
/2
Date:
Date:
$ -ct
$ -ct
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Postage stamps
2$.$$
2$.$$
2$.$$
2$.$$
Signature! Ed"ard Pierce
Passed by: Bett# Bunion
Signature! Ed"ard Pierce
Passed by: Bett# Bunion
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
//
//
Date:
Date:
$ -ct
$ -ct
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Trade maga-ine
0./5
0./5
0./5
0./5
Signature! Ed"ard Pierce
Passed by: Bett# Bunion
Signature! Ed"ard Pierce
Passed by: Bett# Bunion
2/
Prepare a petty cas statement( Outcome "
&nstructions
1. Load spreadsheet template SS3 into 3our computer and enter 3our name in cell 91.
2. @aB record the opening imprest @ro 6B in the 2ett3 ,ash ;ookD
@+B enter the data from the pett3 cash vouchers into the appropriate columns in the 2ett3
,ash ;ookD
@cB restore the imprest @ro 20B as at 6 -cto+er.
/. Save 3our amended spreadsheet as SS3#.
$. Print 3our completed spreadsheet.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
/5
/5
Date:
Date:
6 -ct
6 -ct
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
4ashing(up li5uid
)ish cloths
$./5
1.5,
$./5
1.5,
2.51
2.51
Signature! Ed"ard Pierce
Passed by: Bett# Bunion
Signature! Ed"ard Pierce
Passed by: Bett# Bunion
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
/6
/6
Date:
Date:
6 -ct
6 -ct
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Parcel post
5.#2
5.#2
5.#2
5.#2
Signature! Ed"ard Pierce
Passed by: Bett# Bunion
Signature! Ed"ard Pierce
Passed by: Bett# Bunion
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
/$
/$
Date:
Date:
4 -ct
4 -ct
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Printer cartridge
6loppy disks
2..//
12.$$
2..//
12.$$
#/.//
#/.//
Signature! Ed"ard Pierce
Passed by: Bett# Bunion
Signature! Ed"ard Pierce
Passed by: Bett# Bunion
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
/4
/4
Date:
Date:
5 -ct
5 -ct
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
1epair to photocopier
5,.80
5,.80
5,.80
5,.80
Signature! Ed"ard Pierce
Passed by: Bett# Bunion
Signature! Ed"ard Pierce
Passed by: Bett# Bunion
2$
Prepare a petty cas statement( Outcome "
Notes:
8fter 3ou restore the imprest check that the ne +alance is :140.
Ros 6 to 17 have +een allocated for data entr3, +ut these ill not all +e required.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
!
"
#
$
%
&
'
(
)
!*
!!
!"
!#
!$
!%
!&
!'
!(
!)
"*
A + C , E - G H I . /
Betty Bunion Name(
PETT CASH +OO/
)ate )etails 9oucer No Cas &n Cas Out /alance Cleaning Postage Stationery Tra:el -eneral
; ; ; ; ; ; ; ;
%
24
Prepare a bank reconciliation statement( Outcome "
E1ercise 4
Sports Cache has received a cop3 of the +ank statement shon +elo from the 8l+a ;ank for
the month of .arch. 8lso shon +elo is the firm)s +ank account for the same month.
&nstructions
1. Load spreadsheet template SS4 into 3our computer and enter 3our name in cell 11.
2. Complete the spreadsheet +3
@aB updating the firm)s +ank accountD
+ @+B completing the +ank reconciliation statement to reconcile the +alance on the updated
+ank account ith the +alance on the +ank statement
/. Save 3our amended spreadsheet as SS4#.
$. Print 3our completed spreadsheet.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
Pitt Street
-lasgo<
-2
Sort Code !"#!"$
Account No %%##$&&
Statement No #
Sports ,ache
1$2 !ngram
Street
A"8SA-< A1
)ate )etails )r Cr /alance
01%.ar ;alance +*f 725.70 ,r
10%.ar 8rg3ll !nvestments @TRB 204.20 1,0/2.00 ,r
14%.ar 1cho Suppliers @$4B 171.20 740.70 ,r
20%.ar ,ash #/5.00 1,675.70 ,r
21%.ar ,heque 1//.#2 1,#20.62 ,r
21%.ar Strathcl3de ;onds @S-B /50.00 1,450.62 ,r
2#%.ar Alasgo Sports @$6B 262.5$ 1,277.07 ,r
2#%.ar Scottish 2oer @''B 227.00 1,050.07 ,r
2#%.ar ,heque 500.00 $50.07 ,r
2#%.ar ;ank charges 11.42 $$7.45 ,r
TR E ,redit Transfer S- E Standing -rder '' % 'irect 'e+it
/#N= #CCO*NT
)ate )etails )r Cr /alance
01%.ar ;alance +*f 725.70 725.70
06%.ar T 9ones 244.50 1,072.$0
10%.ar 1cho Suppliers @$4B 171.20 #01.20
14%.ar F ,ole 1//.#2 1,0/4.12
16%.ar Front "ine plc @$5B 2$0.#5 6#$.15
20%.ar ,ash #/5.00 1,6/0.15
21%.ar Alasgo Sports @$6B 262.5$ 1,$46.42
26%.ar T ;ennett /74.$$ 1,7$2.#5
2#%.ar <ages @$7B 500.00 1,2$2.#5
/0%.ar 1ast Side 8thletics 400.5$ 6$2./2
25
Prepare a bank reconciliation statement( Outcome "
Note:
!n the +ank account 5 lines have +een allocated for amended data. !n the +ank reconciliation
statement 5 lines have +een allocated for cheques dran not 3et presented and 5 lines for
cheques paid in not 3et credited. !n no case ill all of these lines +e required.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
A B C D E
Sports Cache Name(
/#N= #CCO*NT
)ate )etails )r Cr /alance
01%.ar ;alance +*f 725.70 725.70
06%.ar T 9ones 244.50 1,072.$0
10%.ar 1cho Suppliers @$4B 171.20 #01.20
14%.ar F ,ole 1//.#2 1,0/4.12
16%.ar Front "ine plc @$5B 2$0.#5 6#$.15
20%.ar ,ash #/5.00 1,6/0.15
21%.ar Alasgo Sports @$6B 262.5$ 1,$46.42
26%.ar T ;ennett /74.$$ 1,7$2.#5
2#%.ar <ages @$7B 500.00 1,2$2.#5
/0%.ar 1ast Side 8thletics 400.5$ 6$2./2
/#N= RECONC&,&#T&ON ST#TE.ENT
#S #T !1 .#RC> 16--
; ;
;alance as per updated +ank account
8dd0 cheques dran not 3et presented
"ess0 cheques paid in not 3et credited
;alance as per +ank statement
26
-eorge Street
-,#S-O?
-2
Sort Code '#!(#!"%
Account No %%&('
Statement No "
.r Tom Smart
17 <oodlands 'rive
A"8SA-< ,/
Prepare a bank reconciliation statement( Outcome "
E1ercise 5
Tom Smart has received a cop3 of the +ank statement shon +elo from the 2opular ;ank
for the month of -cto+er. 8lso shon +elo is his +usiness +ank account for the same
month.
&nstructions
1. Load spreadsheet template SS5 into 3our computer and enter 3our name in cell 11.
2. Complete the spreadsheet +3
@aB updating the firm)s +ank accountD
@+B completing the +ank reconciliation statement to reconcile the +alance on the updated
+ank account ith the +alance on the +ank statement
/. Save 3our amended spreadsheet as SS5#.
$. Print 3our completed spreadsheet.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
TR E ,redit Transfer S- E Standing -rder '' % 'irect 'e+it
/#N= #CCO*NT
)ate )etails )r Cr /alance
1%-ct ;alance +*f 60#.1$ %60#.1$
4%-ct " >oard /07.47 %$00.45
#%-ct ; 'avis 1$0.76 %4$1.$/
1$%-ct 9 .ason 120.// %$21.10
16%-ct A ?ell3 5/.62 %$7$.72
17%-ct , Arant 12$.51 %/50.21
20%-ct R Rogers 222.// %472.4$
/0%-ct ' 1vans 105.1# %$65./4
/1%-ct S Aranger $4.7$ %422.1#
/1%-ct A >a3es $#.00 %461.1#
)ate )etails )r Cr /alance
01%-ct ;alance +*f 60#.1$ 60#.1$ 'r
04%-ct ,heque /07.47 $00.45 'r
1$%-ct ; 'avis 1$0.76 4$1.$/ 'r
14%-ct ,heque 120.// $21.10 'r
21%-ct R Rogers 222.// 5$/.$/ 'r
22%-ct ,heque 12$.51 417.72 'r
2/%-ct Fational 8ssurance plc @''B 2$.#4 4$/.66 'r
24%-ct Gnited Trust @S-B /4.5/ 46#.$0 'r
/0%-ct Traders 8ssociation @TRB /7./$ 4$1.05 'r
/1%-ct ;ank charges 16.47 447.5$ 'r
27
Prepare a bank reconciliation statement( Outcome "
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
A B C D E
Tom Smart Name(
/#N= #CCO*NT
)ate )etails )r Cr /alance
1%-ct ;alance +*f 60#.1$ %60#.1$
4%-ct " >oard /07.47 %$00.45
#%-ct ; 'avis 1$0.76 %4$1.$/
1$%-ct 9 .ason 120.// %$21.10
16%-ct A ?ell3 5/.62 %$7$.72
17%-ct , Arant 12$.51 %/50.21
20%-ct R Rogers 222.// %472.4$
/0%-ct ' 1vans 105.1# %$65./4
/1%-ct S Aranger $4.7$ %422.1#
/1%-ct A >a3es $#.00 %461.1#
/#N= RECONC&,&#T&ON ST#TE.ENT
#S #T !1 OCTO/ER 16--
; ;
;alance as per updated +ank account
8dd0 cheques dran not 3et presented
"ess0 cheques paid in not 3et credited
;alance as per +ank statement
2#
>yndland Crescent
-,#S-O? -2
Sort Code "!##!'%
Account No #%%$"
Statement No '
.s ;ett3 ;union
1/$ >avelock St
A"8SA-< ,2
Prepare a bank reconciliation statement( Outcome "
E1ercise 6
Betty Bunion has received the +ank statement shon +elo from the ;ank of Scotia for the
month of Fovem+er. 8lso shon +elo is her +usiness +ank account for the same month.
&nstructions
1. Load spreadsheet template SS6 into 3our computer and enter 3our name in cell 11.
2. Complete the spreadsheet +3
@aB updating the firm)s +ank accountD
@+B completing the +ank reconciliation statement to reconcile the +alance on the updated
+ank account ith the +alance on the +ank statement
/. Save 3our amended spreadsheet as SS6#.
$. Print 3our completed spreadsheet.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
TR E ,redit Transfer S- E Standing
-rder '' % 'irect 'e+it
/#N= #CCO*NT
)ate )etails )r Cr /alance
01%Fov ;alance +*f 607.5# 607.5#
0$%Fov Tramstop Supplies 21#.0# #26.67
06%Fov Ramsden 2roducts 144./1 662.$6
12%Fov Toer "td 11$.6# 776.25
1$%Fov 8udre3 plc 205.4$ 570.62
16%Fov ,ash 702.2# 1,$7/.01
17%Fov Shore plc 2//.5# 1,2$#./2
2$%Fov "ights plc //0./7 1,46#.60
25%Fov ,heque 41$.2# 1,054.$1
/0%Fov Sand3 H ,o $2#.12 5/5.2#
)ate )etails )r Cr /alance
01%Fov ;alance +*f 607.5# ,r
06%Fov 2ortfolioTrust @TRB 164.7# 77$.47 ,r
12%Fov Ramsden 2roducts @46B 144./1 62#.26 ,r
16%Fov ,ash 702.2# 1,4/1.45 ,r
17%Fov ,heque 11$.6# 1,5$5./4 ,r
1#%Fov .ida3 >oldings @S-B /07.46 1,//6.67 ,r
25%Fov South Shore plc @4#B 2//.5# 1,10$.0# ,r
26%Fov Refuge !nsurance @''B 1#4.$/ #07.55 ,r
27%Fov ,heque 41$.2# /#$./6 ,r
/0%Fov ;ank charges #.76 /7$.40 ,r
/0
Prepare a bank reconciliation statement( Outcome "
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
A B C D E
Betty Bunion Name(
/#N= #CCO*NT
)ate )etails )r Cr /alance
01%Fov ;alance +*f 607.5# 607.5#
0$%Fov Tramstop Supplies 21#.0# #26.67
06%Fov Ramsden 2roducts 144./1 662.$6
12%Fov Toer "td 11$.6# 776.25
1$%Fov 8udre3 plc 205.4$ 570.62
16%Fov ,ash 702.2# 1,$7/.01
17%Fov Shore plc 2//.5# 1,2$#./2
2$%Fov "ights plc //0./7 1,46#.60
25%Fov ;ig -ne 2romotions 41$.2# 1,054.$1
/0%Fov Sand3 H ,o $2#.12 5/5.2#
/#N= RECONC&,&#T&ON ST#TE.ENT
#S #T !7 NO9E./ER 16--
; ;
;alance as per updated +ank account
8dd0 cheques dran not 3et presented
"ess0 cheques paid in not 3et credited
;alance as per +ank statement
/1
Recording book-keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
E1ercise 17
Card Collection, a shop selling an assorted range of greetings cards, +egan trading on 1
9anuar3. The folloing is a list of transactions hich occurred during the first eek of
trading of the proprietor, Samantha ?enned3.
Number Transaction
1 Samantha opened a +usiness +ank account depositing :$4,000.
2 <ithdre :/,400 from the +ank for office cash.
! ;ought a stock of cards on credit from Tulip Stationer3 for :2,$1#.20 plus =8T.
" Samantha paid shop rental of :420 +3 cheque to .ercer H Sons @1state 8gentsB.
2 Received an invoice from ,arl3le ,ards for goods costing :$,/$4.50 plus =8T.
3 2aid a gas +ill of :106.7/ plus =8T +3 cheque.
4 Sold goods on credit to >amilton Traders for :#$7.$0 plus =8T.
5 Sold goods for cash to Roger "anding for :#5/.1$ plus =8T.
6 Samantha ithdre :260 cash from the +usiness to pa3 a personal +ill.
17 2urchased shop fittings on credit for :$,400 plus =8T from FHF Fittings.
11 >amilton Traders returned damaged stock valued at :$6./6 plus =8T.
12 Received a credit note from ,arl3le ,ards for :450 plus =8T.
1! 2aid Tulip Stationer3 +3 cheque in full settlement of the earlier purchase
@Transaction /B.
1" Sent a cheque for :1,000 to ,arl3le ,ards in part pa3ment of amount oing.
12 2aid for advertising leaflets +3 cash :$$.70 plus =8T
&nstructions %task 1'
1. Create spreadsheet SS17# and enter 3our name in cell >1.
2. 7sing spreadsheet SS18 as 3our guide, complete the spreadsheet +3 entering the
appropriate column headings and relevant data for each of the transactions. !f 3ou ish,
3ou can use formulae here appropriate.
/. Save 3our completed spreadsheet.
$. Print 3our completed spreadsheet.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
/2
Recording book-keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
&nstructions %task 2'
1. Create spreadsheet T;108 and enter 3our name in cell ,1.
2. 7sing spreadsheet T;18 as 3our guide, complete the spreadsheet +3 entering the
appropriate column headings, relevant data from your printout from Task 1 and formulae
into the trial +alance.
/. Save 3our completed spreadsheet.
$. Print 3our completed spreadsheet.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
//
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
72
72
Date:
Date:
2 9ul3
2 9ul3
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Train fares
2us fares
2$.$$
#.50
2$.$$
#.50
2#.50
2#.50
Signature: $ Mc%amara
Passed by: Samantha
&enned#
Signature: $ Mc%amara
Passed by: Samantha
&enned#
Prepare a petty cas statement( Outcome !
E1ercise 17 %continued'
The vouchers hich follo relate to the pett3 cash expenditure of Card Collection for the
eek +eginning 1 9ul3.
The cash imprest on 1 9ul3 as :100.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
71
71
Date:
Date:
1 9ul3
1 9ul3
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
!ne parcel "y
registered post
#.1.
#.1.
#.1.
#.1.
Signature: $ Mc%amara
Passed by: Samantha
&enned#
Signature: $ Mc%amara
Passed by: Samantha
&enned#
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
7/
7/
Date:
Date:
/ 9ul3
/ 9ul3
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Petrol for delivery van
/.,#
/.,#
/.,#
/.,#
Signature! $ Mc%amara
Passed by: Samantha
&enned#
Signature! $ Mc%amara
Passed by: Samantha
&enned#
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
7$
7$
Date:
Date:
$ 9ul3
$ 9ul3
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
6iling folders
15.50
15.50
15.50
15.50
Signature: $ Mc%amara
Passed by: Samantha
&enned#
Signature: $ Mc%amara
Passed by: Samantha
&enned#
/$
Prepare a petty cas statement( Outcome !
E1ercise 17 %continued'
&nstructions %task !'
1. Create spreadsheet SS17/ and enter 3our name in cell 91.
2. 7sing spreadsheet SS$8 as 3our guide, complete the spreadsheet +3 entering the
appropriate column headings, relevant data and formulae into the spreadsheet. This
should include
@aB recording the opening imprest in the 2ett3 ,ash ;ookD
@+B entering the data from the pett3 cash vouchers into the appropriate columns in the 2ett3
,ash ;ookD
@cB totalling the relevant columnsD
@dB restoring the imprest as at 6 9ul3.
/. Save 3our completed spreadsheet.
$. Print 3our completed spreadsheet.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
74
74
Date:
Date:
$ 9ul3
$ 9ul3
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Soaps
)isinfectants
#.5$
12./2
#.5$
12./2
1,.02
1,.02
Signature: $ Mc%amara
Passed by: Samantha
&enned#
Signature: $ Mc%amara
Passed by: Samantha
&enned#
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
75
75
Date:
Date:
4 9ul3
4 9ul3
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Postage
#.##
#.##
#.##
#.##
Signature: $ Mc%amara
Passed by: Samantha
&enned#
Signature: $ Mc%amara
Passed by: Samantha
&enned#
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
76
76
Date:
Date:
4 9ul3
4 9ul3
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
4indo' cleaning
,.,.
,.,.
,.,.
,.,.
Signature: $ Mc%amara
Passed by: Samantha
&enned#
Signature: $ Mc%amara
Passed by: Samantha
&enned#
PETT
CASH
VOUCHER
PETT
CASH
VOUCHER
Voucher No0
Voucher No0
77
77
Date:
Date:
5 9ul3
5 9ul3
DETAILS
DETAILS
Amount
Amount
TOTAL
TOTAL
Sundry accessories
1$.#2
1$.#2
1$.#2
1$.#2
Signature: $ Mc%amara
Passed by: Samantha
&enned#
Signature: $ Mc%amara
Passed by: Samantha
&enned#
/4
Prepare a petty cas statement( Outcome !
E1ercise 17 %continued'
Card Collection has received a cop3 of the +ank statement shon +elo from the ;ank of
,l3de for the month of .arch. 8lso shon +elo is the firm)s +ank account for the same
month.
&nstructions %task "'
1. Create spreadsheet SS17C and enter 3our name in cell 11.
2. 7sing spreadsheet SS68 as 3our guide, complete the spreadsheet +3 entering the
appropriate column headings, relevant data and formulae into the spreadsheet. This
should include
@aB updating the firm)s +ank accountD
@+B completing the +ank reconciliation statement to reconcile the +alance on the updated +ank
account ith the +alance on the +ank statement
/. Save 3our completed spreadsheet.
$. Print 3our completed spreadsheet.
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
#rgyle Street
-lasgo<
-2
Sort Code #%!%$!"
Account No %%)"'((
Statement No #
,ard ,ollection
/7 ;3ers Road
A"8SA-< <1
TR E ,redit Transfer S- E Standing -rder '' % 'irect 'e+it
)ate )etails )r Cr /alance
01%.ar ;alance +*f ##2.15 ,r
10%.ar Fe !nvestment Trust @TRB 2$5.2$ 1,2/7.$0 ,r
14%.ar Fe ,ard Suppliers @24B 216.$$ 1,020.#5 ,r
20%.ar ,ash 1,12/.20 2,1$$.15 ,r
21%.ar ,heque 150.60 2,/0$.75 ,r
21%.ar Title Securities @S-B $/2.00 1,762.75 ,r
2#%.ar 1ast 1nd Areetings @26B /26.16 1,4$4.60 ,r
2#%.ar Forard !nsurance @''B 26/.50 1,262.10 ,r
2#%.ar ,heque 620.00 442.10 ,r
2#%.ar ;ank charges 1/.72 4/7.26 ,r
/#N= #CCO*NT
)ate )etails )r Cr /alance
01%.ar ;alance +*f ##2.15 ##2.15
06%.ar 9 9ones /05.62 1,2#7.77
10%.ar Fe ,ard Suppliers 216.$$ 1,071.$$
14%.ar > Filsson 150.60 1,2$2.1$
16%.ar "ast 2oint plc 27#.14 #42.##
20%.ar ,ash 1,12/.20 2,065.1#
21%.ar 1ast 1nd Areetings /26.16 1,6$#.02
26%.ar F 'iamond $52.4/ 2,211.44
2#%.ar <ages @27B 620.00 1,$#1.44
/0%.ar ;its In ;o+s 500.66 7#0.67
/5
Prepare a bank reconciliation statement( Outcome "
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
A B C D E G H I J
Sports Cache
Name(
No Account(s) to be debited Amount(s) Account(s) to be credited Amount(s)
1
;ank :27,000.00 ,apital :27,000.00
2
,ash :2,100.00 ;ank :2,100.00
3
2urchases :1,412.00 Trigate Sports :1,665.50
=8T :25$.50
4
Rent :/22.00 ;ank :/22.00
5
2urchases :2,615.00 ,arnt3ne "eisure 1quipment "td :/,1#1./0
=8T :$64./0 VAT CALCULATOR
6
1lectricit3 :56.$1 ;ank :6#.21
=8T :11.70
7
>ep+urn plc :5#2.44 Sales :47#.$0 Amount VAT
=8T :10/.14
8
,ash :606./4 Sales :502.00
=8T :104./4
9
'raings :15#.$0 ,ash :15#.$0
10
1quipment :2,700.00 Shopfittings @AlasgoB :/,2#0.00
=8T :$#0.00
11
Sales Returns :2#.50 >ep+urn plc :/$.67
=8T :4.17
12
,arnt3ne "eisure 1quipment "td :$11.24 2urchases Returns :/40.00
=8T :51.24
13
Trigate Sports :1,665.50 ;ank :1,665.50
14
,arnt3ne "eisure 1quipment "td :600.00 ;ank :600.00
15
8dvertising :27.00 ;ank :/2.#0
=8T :$.#0
/6
Recording book-keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
A B C
Sports Cache Name(
Trial /alance as at 4 8anuary )r Cr

;ank 22,#7#.2#
,ash 2,5/6.#4
2urchases $,227.00
Sales 1,1#1.$0
=8T #72.0/
2urchase returns /40.00
Sales returns 2#.50
Rent /22.00
1lectricit3 56.$1
1quipment 2,700.00
,apital 27,000.00
'raings 15#.$0
,arnt3ne "eisure 1quipment "td 2,070.04
Shopfittings @AlasgoB /,2#0.00
>ep+urn plc 546.66
8dvertising 27.00
:/$,#11.$4 :/$,#11.$4
/7
Recording book-keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
A B C D E G H I J
Tom Smart
Name(
No Account(s) to be debited Amount(s) Account(s) to be credited Amount(s)
1
,ash :240.00 ,apital :240.00
2
2urchases :177.00 S "oe :220.#0
=8T :/2.#0
3
' Spencer :254.01 Sales :224.4$
=8T :/#.$6
4
2urchases :/60.00 9 >endr3 :$/$.64
=8T :5$.64
5
,ash :140.00 ' Spencer :140.00
VAT CALCULATOR
6
;ank :/00.00 ,ash :/00.00
7
S "oe :220.#0 ;ank :220.#0 Amount VAT
8
> Aordon :4/0.0# Sales :$41.1$
=8T :67.#4
9
Sales Returns :120.00 > Aordon :1$1.00
=8T :21.00
10
'raings :74.00 ,ash :74.00
11
;ank :240.00 > Aordon :240.00
12
-ffice Furniture :272.00 -ffice Supplies @1din+urghB ://1./4
=8T :$#./4
13
9 >endr3 :1$6./1 2urchases Returns :124./6
=8T :21.#$
14
Travelling 1xpenses :#.10 ;ank :#.10
15
,ash :120.00 ;ank :120.00
/#
Recording book-keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
A B C
Tom Smart Name(
Trial /alance as at 4 8une )r Cr

,ash 1/4.00
,apital 240.00
2urchases 447.00
=8T 26.5$
' Spencer 114.01
Sales 565.57
9 >endr3 276.$$
;ank 200.00
> Aordon 1/#.0#
Sales Returns 120.00
'raings 74.00
-ffice Furniture 272.00
-ffice Supplies @1din+urghB //1./4
2urchases Returns 124./6
Travelling 1xpenses #.10
:1,560.7$ :1,560.7$
$0
Recording book-keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
A B C D E G H I J
Betty Bunion
Name(
No Account(s) to be debited Amount(s) Account(s) to be credited Amount(s)
1
;ank :1,400.00 ,apital :1,400.00
2
2urchases :142.00 R Ta3lor :167.50
=8T :25.50
3
,ash :20$.$4 Sales :16$.00
=8T :/0.$4
4
<ages :60.00 ,ash :60.00
5
S .c.anus :74.26 Sales :62.46
=8T :12.60 VAT CALCULATOR
6
2urchases :$5.$0 ,ash :4$.42
=8T :7.12
7
R >iggins :66.#4 Sales :55./$ Amount VAT
=8T :11.51
8
Shop Fixtures :140.00 < 'avis :165.24
=8T :25.24
9
R Ta3lor :167.50 ;ank :167.50
10
'raings :$7.00 ,ash :$7.00
11
2urchases :127.00 R Ta3lor :140.$0
=8T :22.$0
12
.otor =an :700.00 ,arlton .otors :#$0.00
=8T :1$0.00
13
R Ta3lor :47.64 2urchases Returns :40.00
=8T :7.64
14
Sales Returns :/0.00 R >iggins :/4.24
=8T :4.24
15
R Ta3lor :#1.54 ;ank :#1.54
$1
Recording book-keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
A B C
Betty Bunion Name(
Trial /alance as at 4 8une )r Cr

;ank :1,22#.64
,apital :1,400.00
2urchases :/25.$0
=8T :154.11
,ash :/1.#/
Sales :/12.#1
<ages :60.00
S .c.anus :74.26
R >iggins :$2.60
Shop Fixtures :140.00
< 'avis :165.24
'raings :$7.00
.otor =an :700.00
,arlton .otors :#$0.00
2urchases Returns :40.00
Sales Returns :/0.00
:2,#6#.15 :2,#6#.15
$2
Prepare a petty cas statement( Outcome !
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
!
"
#
$
%
&
'
(
)
!*
!!
!"
!#
!$
!%
!&
!'
!(
!)
"*
A + C , E - G H I . /
Sports Cache Name(
PETT CASH +OO/
)ate )etails 9oucer No Cas &n Cas Out /alance Cleaning Postage Stationery Tra:el -eneral
; ; ; ; ; ; ; ;
1%9ul ;alance 120.00 120.00
1%9ul Special deliver3 package 21 /.70 115.20 /.70
2%9ul Sundr3 accessories 22 27.24 76.#4 27.24
/%9ul Train*ferr3 ticket, taxi 2/ 11.44 65.$0 11.44
$%9ul ,leaning materials 2$ 17.54 46.64 17.54
$%9ul 2rinter la+els, marker pens 24 1#.60 /7.04 1#.60
4%9ul 2ostage stamps 25 $.00 /$.04 $.00
4%9ul "ever arch files 26 7.00 25.04 7.00
5%9ul 2etrol 27 12./7 1/.56 12./7
:105.// :17.54 :6.70 :26.60 :2/.#/ :27.24
6%9ul ,ash % 105.// 120.00
$/
Prepare a petty cas statement( Outcome !
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
!
"
#
$
%
&
'
(
)
!*
!!
!"
!#
!$
!%
!&
!'
!(
!)
"*
A + C , E - G H I . /
Tom Smart Name(
PETT CASH +OO/
)ate )etails 9oucer No Cas &n Cas Out /alance Cleaning Postage Stationery Tra:el -eneral
; ; ; ; ; ; ; ;
1%8ug ;alance 100.00 100.00
1%8ug ;us fares 11 /.40 #5.40 /.40
2%8ug Registered parcel 12 $.#5 #1.4$ $.#5
/%8ug Sundr3 stationer3 items 1/ 17.$7 6/.05 17.$7
$%8ug 2etrol 1$ 20.00 4/.05 20.00
$%8ug 1nvelopes 14 1.40 41.45 1.40
4%8ug Sundr3 expenses 15 4.72 $4.6$ 4.72
4%8ug ,omputer repair 16 24.00 20.6$ 24.00
5%8ug Sundr3 cleaning materials 17 12./2 7.$2 12./2
:#1.47 :12./2 :$.#5 :1#.#7 :2/.40 :/0.72
6%8ug ,ash % #1.47 100.00
$$
Prepare a petty cas statement( Outcome !
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
!
"
#
$
%
&
'
(
)
!*
!!
!"
!#
!$
!%
!&
!'
!(
!)
"*
A + C , E - G H I . /
Betty Bunion Name(
PETT CASH +OO/
)ate )etails 9oucer No Cas &n Cas Out /alance Cleaning Postage Stationery Tra:el -eneral
; ; ; ; ; ; ; ;
1%-ct ;alance 140.00 140.00
1%-ct ;us fares /0 5.// 1$/.56 5.//
2%-ct Stationer3 /1 /.6# 1/#.77 /.6#
$%-ct 2ostage stamps /2 20.00 11#.77 20.00
$%-ct Trade magaJine // $.#4 11$.#/ $.#4
4%-ct ,artridge, flopp3 disks /$ /#.## 6$.#$ /#.##
5%-ct 2hotocopier repair /4 45.7$ 17.10 45.7$
6%-ct <ashing%up liquid, cloths /5 2.41 14.4# 2.41
6%-ct 2arcel post /6 4./2 10.26 4./2
:1/#.6/ :2.41 :24./2 :/.6# :5.// :101.67
6%-ct ,ash % 1/#.6/ 140.00
$4
Prepare a bank reconciliation statement( Outcome !
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
Sports Cache Name(
/#N= #CCO*NT
)ate )etails )r Cr /alance
01%.ar ;alance +*f 725.70 725.70
06%.ar T 9ones 244.50 1,072.$0
10%.ar 1cho Suppliers @$4B 171.20 #01.20
14%.ar F ,ole 1//.#2 1,0/4.12
16%.ar Front "ine plc @$5B 2$0.#5 6#$.15
20%.ar ,ash #/5.00 1,6/0.15
21%.ar Alasgo Sports @$6B 262.5$ 1,$46.42
26%.ar T ;ennett /74.$$ 1,7$2.#5
2#%.ar <ages @$7B 500.00 1,2$2.#5
/0%.ar 1ast Side 8thletics 400.5$ 6$2./2
/1%.ar 8rg3ll !nvestments @TRB 204.20 #$6.42
/1%.ar Strathcl3de ;onds @S-B /50.00 476.42
/1%.ar Scottish 2oer @''B 227.00 /4#.42
/1%.ar ;ank charges 11.42 /$7.00
/#N= RECONC&,&#T&ON ST#TE.ENT
#S #T !1 .#RC> 16--
; ;
;alance as per updated +ank account /$7.00
8dd0 cheques dran not 3et presented
Front "ine plc 2$0.#5
1ast Side 8thletics 400.5$
6$1.50
1,07#.50
"ess0 cheques paid in not 3et credited
T 9ones 244.50
T ;ennett /74.$$
5$1.0$
;alance as per +ank statement :$$7.45
$5
Prepare a bank reconciliation statement( Outcome !
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
Tom Smart Name(
/#N= #CCO*NT
)ate )etails )r Cr /alance
1%-ct ;alance +*f 60#.1$ %60#.1$
4%-ct " >oard /07.47 %$00.45
#%-ct ; 'avis 1$0.76 %4$1.$/
1$%-ct 9 .ason 120.// %$21.10
16%-ct A ?ell3 5/.62 %$7$.72
17%-ct , Arant 12$.51 %/50.21
20%-ct R Rogers 222.// %472.4$
/0%-ct ' 1vans 105.1# %$65./4
/1%-ct S Aranger $4.7$ %422.1#
/1%-ct A >a3es $#.00 %461.1#
/1%-ct Fational 8ssurance plc @''B 2$.#4 %4#5.1$
/1%-ct Gnited Trust @S-B /4.5/ %5/1.66
/1%-ct Traders 8ssociation @TRB /7./$ %4#/.$/
/1%-ct ;ank charges 16.47 %511.01
/#N= RECONC&,&#T&ON ST#TE.ENT
#S #T !1 OCTO/ER 16--
; ;
;alance as per updated +ank account %511.01
8dd0 cheques dran not 3et presented
A ?ell3 5/.62
S Aranger $4.7$
A >a3es $#.00
147.45
%$42.$4
"ess0 cheques paid in not 3et credited
' 1vans 105.1#
105.1#
;alance as per +ank statement %:447.5$
$6
Prepare a bank reconciliation statement( Outcome !
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
Betty Bunion Name(
/#N= #CCO*NT
)ate )etails )r Cr /alance
01%Fov ;alance +*f 607.5# 607.5#
0$%Fov Tramstop Supplies 21#.0# #26.67
06%Fov Ramsden 2roducts 144./1 662.$6
12%Fov Toer "td 11$.6# 776.25
1$%Fov 8udre3 plc 205.4$ 570.62
16%Fov ,ash 702.2# 1,$7/.01
17%Fov Shore plc 2//.5# 1,2$#./2
2$%Fov "ights plc //0./7 1,46#.60
25%Fov ;ig -ne 2romotions 41$.2# 1,054.$1
/0%Fov Sand3 H ,o $2#.12 5/5.2#
/0%Fov 2ortfolio Trust @TRBB 164.7# 712.17
/0%Fov .ida3 >olding @S-B /07.46 40/.51
/0%Fov Refuge !nsurance @''B 1#4.$/ /07.17
/0%Fov ;ank charges #.76 2#7./1
/#N= RECONC&,&#T&ON ST#TE.ENT
#S #T !7 NO9E./ER 16--
; ;
;alance as per updated +ank account 2#7./1
8dd0 cheques dran not 3et presented
8udre3 plc 205.4$
Sand3 H ,o $2#.12
5/4.55
#//.#6
"ess0 cheques paid in not 3et credited
Tramstop Supplies 21#.0#
"ights plc //0./7
4$#.$6
;alance as per +ank statement :/7$.40
$7
Recording book-keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
A B C D E G H I J
Card Collection
Name(
No Account(s) to be debited Amount(s) Account(s) to be credited Amount(s)
1
;ank :$4,000.00 ,apital :$4,000.00
2
,ash :/,400.00 ;ank :/,400.00
3
2urchases :2,$1#.20 Tulip Stationer3 :2,7$2.45
=8T :$2/./5
4
Rent :420.00 ;ank :420.00
5
2urchases :$,/$4.50 ,arl3le ,ards :4,105.07
=8T :650.$7 VAT CALCULATOR
6
Aas :106.7/ ;ank :125.60
=8T :17.76
7
>amilton Traders :1,11$./6 Sales :#$7.$0 Amount VAT
=8T :154.#6
8
,ash :1,1/1.5# Sales :#5/.1$
=8T :157.44
9
'raings :260.00 ,ash :260.00
10
Shop Fittings :$,400.00 FHF Fittings :4,276.40
=8T :676.40
11
Sales Returns :$6./6 >amilton Traders :44.55
=8T :7.2#
12
,arl3le ,ards :547.00 2urchases Returns :450.00
=8T :#7.00
13
Tulip Stationer3 :2,7$2.45 ;ank :2,7$2.45
14
,arl3le ,ards :1,000.00 ;ank :1,000.00
15
8dvertising :$$.70 ;ank :4/.26
=8T :7.$6
$#
Recording book-keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
A B C
Card Collection Name(
Trial /alance as at 4 8anuary )r Cr

;ank :/5,#46.$6
,ash :$,/51.5#
2urchases :5,65$.70
Sales :1,#11.4$
=8T :1,46$.$4
2urchase returns :450.00
Sales returns :$6./6
Rent :420.00
Aas :106.7/
Shop Fittings :$,400.00
,apital :$4,000.00
'raings :260.00
,arl3le ,ards :/,$$7.07
FHF Fittings :4,276.40
>amilton Traders :1,047.61
8dvertising :$$.70
:45,206.12 :45,206.12
40
Recording book-keeping transactions( Outcome 1
Prepare a trial balance( Outcome 2
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
A B C
Card Collection Name(
Trial /alance as at 4 8anuary )r Cr

KSG.@;40;2$B KSG.@,40,2$B
41
Prepare a petty cas statement( Outcome !
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
!
"
#
$
%
&
'
(
)
!*
!!
!"
!#
!$
!%
!&
!'
!(
!)
"*
A + C , E - G H I . /
Card Collection Name(
PETT CASH +OO/
)ate )etails 9oucer No Cas &n Cas Out /alance Cleaning Postage Stationery Tra:el -eneral
; ; ; ; ; ; ; ;
1%9ul ;alance 100.00 100.00
1%9ul Registered parcel 71 /.16 #5.7/ /.16
2%9ul Train and +us fares 72 2/.4$ 6/.2# 2/.4$
/%9ul 2etrol 7/ #.5/ 5/.55 #.5/
$%9ul Filing folders 7$ 14.4$ $7.12 14.4$
$%9ul Soaps and disinfectants 74 15.$2 /1.60 15.$2
4%9ul 2ostage 75 /.// 27./6 /.//
4%9ul <indo cleaning 76 5.56 21.60 5.56
5%9ul Sundr3 accessories 77 10./2 11./7 10./2
:77.52 :2/.0# :5.40 :14.4$ ://.16 :10./2
6%9ul ,ash % 77.52 100.00
42
Prepare a petty cas statement( Outcome !
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
!
"
#
$
%
&
'
(
)
!*
!!
!"
!#
!$
!%
!&
!'
!(
!)
"*
A + C , E - G H I . /
Card Collection Name(
PETT CASH +OO/
)ate )etails 9oucer No Cas &n Cas Out /alance Cleaning Postage Stationery Tra:el -eneral
; ; ; ; ; ; ; ;
1%9ul ;alance 100.00 K!F@'6LM0,'6%16,,>8R@/2BB
1%9ul Registered parcel 71 /.16 K!F@F6LM0,!F@17LM0,F6N'7%17,,>8R@/2BB,,>8R@/2BB /.16
2%9ul Train and +us fares 72 2/.4$ K!F@F7LM0,!F@1#LM0,F7N'#%1#,,>8R@/2BB,,>8R@/2BB 2/.4$
/%9ul 2etrol 7/ #.5/ K!F@F#LM0,!F@110LM0,F#N'10%110,,>8R@/2BB,,>8R@/2BB #.5/
$%9ul Filing folders 7$ 14.4$ K!F@F10LM0,!F@111LM0,F10N'11%111,,>8R@/2BB,,>8R@/2BB 14.4$
$%9ul Soaps and disinfectants 74 15.$2 K!F@F11LM0,!F@112LM0,F11N'12%112,,>8R@/2BB,,>8R@/2BB 15.$2
4%9ul 2ostage 75 /.// K!F@F12LM0,!F@11/LM0,F12N'1/%11/,,>8R@/2BB,,>8R@/2BB /.//
4%9ul <indo cleaning 76 5.56 K!F@F1/LM0,!F@11$LM0,F1/N'1$%11$,,>8R@/2BB,,>8R@/2BB 5.56
5%9ul Sundr3 accessories 77 10./2 K!F@F1$LM0,!F@114LM0,F1$N'14%114,,>8R@/2BB,,>8R@/2BB 10./2
K!F@F14LM0,!F@115LM0,F14N'15%115,,>8R@/2BB,,>8R@/2BB
K!F@F15LM0,!F@116LM0,F15N'16%116,,>8R@/2BB,,>8R@/2BB
K!F@F16LM0,!F@117LM0,F16N'17%117,,>8R@/2BB,,>8R@/2BB
KSG.@170117B KSG.@A60A14B KSG.@>60>14B KSG.@!60!14B KSG.@960914B KSG.@?60?14B
6%9ul ,ash % 77.52 K!F@'20LM0,'20NF6%11#,,>8R@/2BB
SS17/ %$ormulae'
4/
Prepare a bank reconciliation statement( Outcome "
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
Card Collection Name(
/#N= #CCO*NT
)ate )etails )r Cr /alance
01%.ar ;alance +*f ##2.15 ##2.15
06%.ar 9 9ones /05.62 1,2#7.77
10%.ar Fe ,ard Suppliers 216.$$ 1,071.$$
14%.ar > Filsson 150.60 1,2$2.1$
16%.ar "ast 2oint plc 27#.14 #42.##
20%.ar ,ash 1,12/.20 2,065.1#
21%.ar 1ast 1nd Areetings /26.16 1,6$#.02
26%.ar F 'iamond $52.4/ 2,211.44
2#%.ar <ages 620.00 1,$#1.44
/0%.ar ;its In ;o+s 500.66 7#0.67
/1%.ar Fe !nvestment Trust @TRB 2$5.2$ 1,1/6.02
/1%.ar Title Securities @S-B $/2.00 604.02
/1%.ar Forard !nsurance @''B 26/.50 $/1.$2
/1%.ar ;ank charges 1/.72 $16.50
/#N= RECONC&,&#T&ON ST#TE.ENT
#S #T !1 .#RC> 16--
; ;
;alance as per updated +ank account $16.50
8dd0 cheques dran not 3et presented
"ast 2oint plc 27#.14
;its In ;o+s 500.66
77#.#2
1,/06.42
"ess0 cheques paid in not 3et credited
9 9ones /05.62
F 'iamond $52.4/
65#.24
;alance as per +ank statement :4/7.26
4$
Prepare a bank reconciliation statement( Outcome "
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
Card Collection Name(
/#N= #CCO*NT
)ate )etails )r Cr /alance
01%.ar ;alance +*f ##2.15 K,5%'5
06%.ar 9 9ones /05.62 K!F@15N,6%'6LM15,15N,6%'6,0B
10%.ar Fe ,ard Suppliers 216.$$ K!F@16N,7%'7LM16,16N,7%'7,0B
14%.ar > Filsson 150.60 K!F@17N,#%'#LM17,17N,#%'#,0B
16%.ar "ast 2oint plc 27#.14 K!F@1#N,10%'10LM1#,1#N,10%'10,0B
20%.ar ,ash 1,12/.20 K!F@110N,11%'11LM110,110N,11%'11,0B
21%.ar 1ast 1nd Areetings /26.16 K!F@111N,12%'12LM111,111N,12%'12,0B
26%.ar F 'iamond $52.4/ K!F@112N,1/%'1/LM112,112N,1/%'1/,0B
2#%.ar <ages 620.00 K!F@11/N,1$%'1$LM11/,11/N,1$%'1$,0B
/0%.ar ;its In ;o+s 500.66 K!F@11$N,14%'14LM11$,11$N,14%'14,0B
/1%.ar Fe !nvestment Trust @TRB 2$5.2$ K!F@114N,15%'15LM114,114N,15%'15,0B
/1%.ar Title Securities @S-B $/2.00 K!F@115N,16%'16LM115,115N,16%'16,0B
/1%.ar Forard !nsurance @''B 26/.50 K!F@116N,17%'17LM116,116N,17%'17,0B
/1%.ar ;ank charges 1/.72 K!F@117N,1#%'1#LM117,117N,1#%'1#,0B
K!F@11#N,20%'20LM11#,11#N,20%'20,0B
K!F@120N,21%'21LM120,120N,21%'21,0B
/#N= RECONC&,&#T&ON ST#TE.ENT
#S #T !1 .#RC> 16--
; ;
;alance as per updated +ank account K11#
8dd0 cheques dran not 3et presented
KSG.@,2#0,/$B
K126N1/$
"ess0 cheques paid in not 3et credited
KSG.@,/60,$2B
;alance as per +ank statement K1/4%1$2
44
Prepare a bank reconciliation statement( Outcome "
Claris ?orks 9ersion
SS17C %$ormulae'
#ccounting and $inance %&ntermediate 1'( Recording of Financial Transactions
45