| |
Solution 8.1
In this question:
4 items on the bank statement not yet recorded in the cash
book
3 outstanding cash book items for the reconciliation
|
DR |
Cash Book |
CR |
|
|
€ |
|
€ |
|
Bal
b/d |
22,284 |
Standing
order |
850 |
|
Credit
transfer |
1,200 |
Bank
charges |
20 |
|
|
|
DD
telecom |
465 |
|
|
|
Bal
c/d |
22,149 |
|
|
23,484 |
|
23,484 |
|
Bal
b/d |
22,149 |
|
|
| |
|
|
|
|
|
Bank reconciliation |
€ |
€ |
|
Bank
statement closing balance |
|
16,139 |
|
Add
outstanding lodgements |
|
8,100 |
|
|
|
|
|
|
|
|
|
Less
un-presented cheques |
|
|
|
Cheque 5563 |
650 |
|
|
Cheque 5565 |
1,440 |
(2,090) |
|
|
|
|
|
Balance
per cash book |
|
22,149 |
|