(PA) cash book

bill

2007-06-12 3:17 am

1) a cheque for $2164 issued to Lam Ltd on 26 August had bot been recorded int he cask book and did not appear on the bank statement.

2) the bank had incorrectly deducted $105 from the account of Jim jones(YOU) for a cheque drawn by another account holder, Jack Jones.

please tell me the change of cash book and bank reconciliation statement.

回答 (1)

Anchel

2007-06-12 3:30 am

✔ 最佳答案

1) I assume you are preparing cash book and bank reconciliation statement for 31 Aug. Do you mean "not recorded into cash book"? If yes, credit bank first. Then, mark it as "unpresented cheque" and deduct it in bank reconciliation statement.
2) No adjustment in cash book because you make no mistake there. Mark as "error made by the bank" and add it in the bank reconciliation statement. The amount added should be $210 (105 * 2). The first 105 is to remove the incorrect subtraction in bank statement. The second 150 is to reflect cash receipt.

2007-06-12 07:46:19 補充：
Sorry, for (1), unpresented cheque should be added, if you started by stating the positive cash book balance.

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