1990-01-12 — Page 32

有教:日六十月二十年日己夏

上國民華中

報日僑華

·五期星:日二十月一(〇九九一)年九十七國民華中 (32)

(B) Preparation of Eank: Reconciliation Statement.

1. No adjustments were made on the.'cashbook and the bank

reconciliation statement shows all the disagreement.

馬

逢二出發

第一、三、六出發

發

逢三出發

葛級最豪華之

7718151

Causes:

12. Unpresented chejues (cheques not yet cashed-in) which did not appear

the bank

staterent but. has recorded on cash book.

1990 中學會考預習專欄

"Accounting (15)

明德出版社

M. T. Kwok 13. Auto-credit

MILE & DALE PRESS

Bank Reconciliation Statemant

In order to facilitate the payments and receipts of cash, the

·company would open a current accoint in.acolimerciai" bank andin regular intervals (usually monthly) the bank will issue the company a statement showing the following details:-.

(1) Opening balance (B/F)

(2) Inflow and outflow of funds during the particular span of

time (*)

(3) Closing halance at a particular point of time,

(*) The sources of inflow of funds include:-

(a) Cheques, or cash deposited::

(b):AuLucredit, done by the bank (the bank collected cioney for

the: company)

(c) Interest received.

The sources of outflow of funds include:-

(a) Cheques: 'cashed tnLi.e. the bank pay. the cheques. after

vertification).

(b) Auto-débit cone by the bank (ie the bank pay money for the

company)

(c) Interest. or charges..

In reality, the bank statement balance seldom agree with the jank:balance shown on the cash book. Wewi1.7. then use a statement

tp. explain the reason of such disagreement and this statement is called "Bank Reconciliation Statement".

(A) Cause. arid gffect of disagreement:-

Causes

Effects

This would make the cash book' balance greater than the bank statement.balance.

{4.

(1.2 cash collected by the bank) which appeared on .the. bank: statement.but nat: recorded. on The cash book.

*Including interest received.

Auto-desiti.e. payment of cash by the: bank) which appeared on the

账

statement but not recorded an the cash book.

Including bank charges..

5. Dishonoured

Cheques 1.e. cheque disposit previously recorded

th bank statement and cash book is now returned) which appeared on the bank statement but not corrected by cash book.

the

16. Errors which increased, the amount of receipts: in: cash book or errors which decreased the amount.of. payment in the cash book but such errors were not repeated in the bank statement.

یا اروع

errors

7. Errors which increased the amourit of receipts in the bank statement: which decreased the amount of payment in the bank statement. but such ercors were not.

repeated in the cash book.

Effects

This would make the cash book Balance smaller than the bank statement balance.

c.g.

(+)

This would make the cashbook. balance smaller than the bank statement balance.

(+)

This would make the caste book balance greater than the bank statement balance.

This would make the cash book balance greater than the bank stetement balance."

XXX Company

Bank Beconciliation Statement as at ㄨㄨthXXX19-X

Balance as per Cash Book Add::: Unpresented Cheques

"Auto-credit, transfer

Errors on bank statement

Less: Deposit in transit

Auto-debit. transfer. Dishonoured Cheques. Errors on cash book

Balance as per Bank Statement:

15,000

1,000

3,000

1,500.

20,500

2,000

2,500

3,500

-300

12,200

ii. Adjustments were made on the cash book before the preparation of the bank reconciliation statement and such adjustments were not shown on the bank reconcitration staterent..

Balance b/d Auto-credit

Cash. book (Cank)

15,000 Auto-debit

2,500

3,000 Dishonoured Cheques

3,500

JErrors on cash Dock

300

Balance c/d

11,700

18,000

18,000

This would make the cash book balance greater than the bank statement balance.

Balance" b/d

11,700

This would make the cash book balance smaller than the Dank. statement balance.

XXX Company

Bank Reconciliation Statement as at xxthXXX19-X

Balance as per cash book Add: Unpresented, oneques

Less: Deposit in transit

Errors on barin statement

Balance as per bank statement

END

11,700

1,000

1,500

T4 200

2,000

12,200

Unrecorded bank deposit.

(deposit in transition baik

statement but such deposit

has been recorded on cash hank.

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