Change of cash book and bank reconilication

Tong Yuen

2007-07-26 6:53 am

I.A cheque of $38,000 was banked on 31 December 2005 but recorded by the bank on 3 January 2006.
II.A cheque for $3,000 received from a customer had been entered in the cash book on 28 December 2005. It was subsequently dishonoured and returned by the bank. This had not yet been recorded in the books.

Please tell me the change of cash book and bank reconciliation. Many thanks.

更新1:

I want to ask one more : The bank statement showed that the Co. had been credited 940 by bank by mistake. Are the following entries correct? Bal as per cash bk $xxx Add: because of the bank by mistake, no adjustment in cash bk +940 Less: uncredited chques -38000 Bal as per bank acct $yyy

回答 (1)

Anchel

2007-07-26 3:44 pm

✔ 最佳答案

I. No adjustment in cash book. Record it as uncredited item in bank rec.
II. cr: cash book to cancel the previous receipt of cash. No adjustment in bank rec.

2007-07-27 09:13:49 補充：
yes, correct.

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