N4 Introductory Financial Accounting | Student Book
Comparison of the bank the bank statement with the Cash Journals of the current month and the Bank Reconciliation Statement of the previous month
EXAMPLE 2: Refer to rules no. 1 – 4 The following information appeared in the books Mina Moo.
You are required to do the following: 1. Compare the bank statement on 30 April 20.1 with the Bank Reconciliation Statement on 31 March 20.1.
2. Compare the Cash Journals with the Bank statement. 3. Make supplementary entries in the Cash Journals where necessary. 4. Close off the Cash Journals, then draw up and balance the Bank account. 5. Compile a Bank Reconciliation Statement on 30 April 20.1.
DETAILS
Bank Reconciliation Statement on 31 March 20.1 Debit
Credit balance as per bank statement Credit deposit not credited by bank
Debit cheques not presented for payment No. 0104
Debit balance according to bank account 472 00
49 065 00 49 537 00
49 537 00 Credit
49 387 00 150 00
Doc. No. Day
Details Fol. Analysis of Receipts
113 1 L. Schuller CRR
Sales CRR 13 Sales
114 31 N. Roodt CRR
Sales
Cash Receipts Journal of Mina Moo – April 20.1 Trade
Bank 4 300 00
6 120 00 10 420 00 670 00
670 00 3 000 00
11 200 00 14 200 00 11 200 00 25 290 00 17 990 00
6 120 00 670 00
3 000 00 7 300 00 Donation income Sales
Receivables Control
CRJ4 Sundry Accounts
Amount Fol. 4 300 00
Details Rent income
Doc. No. Day Name of Payee Fol. Bank Purchases Wages
105 2 Telkom
106 14 Faizies Stores 107 15 Dions
108 20 Kaami Stationers 109 30 Cash
610 00
10 500 00 10 500 00 4 500 00 4 500 00 230 00
3 000 00 3 000 00 18 840 00 15 000 00 3 000 00 840 00
Cash Payments Journal of Mina Moo – April 20.1 Trade
Receivables Control
CPJ4 Trade
Payables Control
Sundry Accounts
Amount Fol. 610 00
Details Telephone
230 00
Stationery
140
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