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This document provides information about bank reconciliation statements and includes sample ledger and bank statements. It discusses items like checks issued but not cleared, deposits not yet credited, bank charges, and mistakes. It also shows how to prepare a bank reconciliation statement by cross-checking entries, updating the ledger, and calculating adjustments for outstanding checks and deposits. The goal is to reconcile the ending balance in the ledger to the ending balance in the bank statement.
This document provides information about bank reconciliation statements and includes sample ledger and bank statements. It discusses items like checks issued but not cleared, deposits not yet credited, bank charges, and mistakes. It also shows how to prepare a bank reconciliation statement by cross-checking entries, updating the ledger, and calculating adjustments for outstanding checks and deposits. The goal is to reconcile the ending balance in the ledger to the ending balance in the bank statement.
Droits d'auteur :
Attribution Non-Commercial (BY-NC)
Formats disponibles
Téléchargez comme XLS, PDF, TXT ou lisez en ligne sur Scribd
This document provides information about bank reconciliation statements and includes sample ledger and bank statements. It discusses items like checks issued but not cleared, deposits not yet credited, bank charges, and mistakes. It also shows how to prepare a bank reconciliation statement by cross-checking entries, updating the ledger, and calculating adjustments for outstanding checks and deposits. The goal is to reconcile the ending balance in the ledger to the ending balance in the bank statement.
Droits d'auteur :
Attribution Non-Commercial (BY-NC)
Formats disponibles
Téléchargez comme XLS, PDF, TXT ou lisez en ligne sur Scribd
2 Cheque Deposited butr not Credited (cleared) 3 Bank Charges 4 Direct Debit 5 Direct Credited 6 Mistakes
Practical sample
Bank A/c as in Ledger (Part of the Ledger)
Debit Side (Receipts) Credit Side(Payments) Date Details Amt Date Details Amt 1/Jan/05 Cash 5,000.00 15/Jan/05 Rent (Chq No 1) 3,100.00 10/Jan/05 Mr John 3,000.00 28/Jan/05 Electricity (Chq No. 2) 600.00 20/Jan/05 Mr Brown 2,700.00 29/Jan/05 Electricity (Chq No. 3) 200.00 30/Jan/05 Telephone (Chq No. 4) 150.00 Balance c/d 6,650.00 10,700.00 10,700.00 Balance c/d 6,650.00 31/Jan/05 Direct Credit (Mr Lee) 700 31/Jan/05 Bank Charges 30.00 Balance c/d 7,320.00 7,350.00 7,350.00 Balance c/d 7,320.00
Bank Statement For JAN-05
Date Descrebtion Debit Credit Balance 1/Jan/05 Cash 5,000.00 5,000.00 11/Jan/05 Mr John 3,000.00 8,000.00 22/Jan/05 Chq No. 1 3,100.00 4,900.00 29/Jan/05 Chq No. 3 200.00 4,700.00 31/Jan/05 Direct Credit (Mr Lee) 700.00 5,400.00 31/Jan/04 Bank Charges 30.00 5,370.00
Thinks to do (Before Preparing the Bank Reconciliation)
1 Cross Check the Enteries 2 Correct the A/c (update it with the new entries) 3 Prepare the Bank renconciliation statement Bank Reconciliation Banlance as Per Bank A/c 7,320.00 ADD (Chq Issued but not presented) Chq No.2 600 Chq No.4 150 750.00 6,570.00 LESS (Chq deposit but not Cleared) Mr Brown 2,700.00 IS THE AMT WHICH IS SHOWN 5,370.00 AS BALANCE IN THE BANK STATEMENT