Module 8: Bank reconciliation
FRANKBANK Bank Statement
Mina Moo
Account Number:
Description
Balance brought forward
Credit
Cheque 104 Cheque 105 Credit
Sundry debits Cheque 107 Credit
Interest on credit balance
Service fee
Lamsun Insurance Credit
36.00 500.00 1 200.00
472.00 610.00
10 420.00 6.00 4 500.00
670.00 858.00
150.00
Transaction Amount: Debit(–)
Transaction Amount: Credit(+)
Date
20.1/04/01 20.1/04/04
20.1/04/07 20.1/04/08 20.1/04/10 20.1/04/14 20.1/04/14 20.1/04/15
20.1/04/16 20.1/04/20
20.1/04/25 20.1/04/30
36972584621 Page Number: 1 OF 1 Balance
49 387.00 49 537.00
49 065.00 48 455.00 58 875.00 58 869.00 54 369.00 55 039.00
55 897.00 55 861.00
55 361.00 56 561.00
Notes: • The payment of R500,00 to Lamsun Insurance on 25 April 20.1 is by debit order for an insurance premium.
• The credit on 30 April 20.1 is from S Fernandez for rent which was paid directly into Mina Moo’s account.
SOLUTION: Cash Receipts Journal of Mina Moo – April 20.1
Doc. No. Day
Details Fol. Analysis of Receipts
31 Totals
B/S B/S
Frank Bank S Fernandez
b/d Trade Bank Sales 25 290 00 6 790 00 858 00 1 200 00 27 348 00 6 790 00
Doc. No. Day Name of
Payee 31 Totals
B/S B/S
Frank Bank Lamsun
Cash Payments Journal of Mina Moo – April 20.1 Trade
Fol. Bank Purchases Wages
b/d 18 840 00 42 00 500 00
19 382 00
Receivables Control
Receivables Control
Sundry Accounts
Amount Fol. 18 500 00
858 00
1 200 00 20 558 00
CPJ4 Trade
Payables Control
Sundry Accounts
Amount Fol. 18 840 00
42 00 500 00
19 382 00 Details
Bank charges Insurance
Details
Interest Received on Current Account
CRJ4
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