bank reconciliation statement as at .........

The business ( the company A ) has an investment in company Z. A dividend e.g. $200 was paid by company Z by direct autopay to the bank account of company A. This amount had not been entered in the books of company A as an dividend income. So, in the bank reconciliation statement, the balance as appeared in the book is smaller with the sum of the dividend of $200. The bank balance as shown in the bank statement is $1,200 but has an balance of $1,000 as shown in the books of company A. So, an entry must be made in the books by Dr. Bank Account and Cr. Dividend Income with $200.

最簡單就係有$435進入bank account, 而這是 dividend income.

入數的話，就係 debit Asset (ie. bank account) credit Income (ie. dividend income).

如果用 MYBO:

Bank Register, Recieve Money,
Account 用：Dividend Income 或者 Investment Income ，睇你開左咩野account.