How to identify and record below case in bank & book statement. I am confused the meaning of this statement of the situation, what I should do on Blank/ Book to reconcile it. Thanks so much.
Statement
Check No. 1273 for $1,082.2 and Check No. 1282 for $390.00, both written and entered in the accounting records in December, are not among the canceled checks.
Two checks, No. 1231 for $2,289.00 and No. 1242 for $370.5, were outstanding on the most recent November 30 reconciliation. Check No. 1231 is listed with the December canceled checks, but Check No. 1242 is not.
Bank Reconciliation Question
2012-08-06 8:29 am
回答 (2)
2012-08-06 4:37 pm
✔ 最佳答案
You should reconcile as follows(Extract):Balance as per Bank Statement as at 31.12.201X $XX,XXXLess: Unpresented cheque 1242 $370.50Less: Cancelled Cheques not updated1273 $1,082.201282 390.00Subtotal (1,842.70)Balance as per ledger as at 31.12.201X $XX,XXXAdjusting Enteries as follows:Dr. Bank $1,472.20Cr. Accrual/Expenses $1,472.20Being 1273 and 1282 not effectively cancelledNote: no adjustment for 1242 as it is only an unpresented chequeFor reference only! 
2012-08-06 7:03 pm
The cheques 1273 and 1282 are still not presented for payment. these are still the unprsented cheques in the bank reconciliation statement. 1 unpresented cheque in November Bank Reconciliation Statement still unpresented in December. This will again be reflected in the December Bank Reconciliation Statement.
The likely Bank Reconciliation Statement as at 31 December are
Balance per Bank Statement at 31 December, $xxx,xxx
Less : Unpresented Cheques
#1273 $1082.2 +
#1282 $390 +
#1242 $370.5
Balance per Bank Book $xxx,xxx
When a cheque is paid by the bank, we usually call it the cheque has been presented for payment and not a 'canceled cheque', a misleading wording. We usually call a cheque is being cancelled by the issuer if the cheque is wrongly stated, signed etc. and thus not a valid cheque for payment by the bank.
The likely Bank Reconciliation Statement as at 31 December are
Balance per Bank Statement at 31 December, $xxx,xxx
Less : Unpresented Cheques
#1273 $1082.2 +
#1282 $390 +
#1242 $370.5
Balance per Bank Book $xxx,xxx
When a cheque is paid by the bank, we usually call it the cheque has been presented for payment and not a 'canceled cheque', a misleading wording. We usually call a cheque is being cancelled by the issuer if the cheque is wrongly stated, signed etc. and thus not a valid cheque for payment by the bank.
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