Module 8: Bank reconciliation
Activity 8.6 The following information appeared in the books Takalani.
You are required to do the following: 1. Compare the bank statement with the previous Bank Reconciliation Statement. 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 June 20.1.
Information
Bank Reconciliation Statement on 31 May 20.1 Debit
Credit balance as per bank statement Credit deposit not credited by bank
Debit cheques not presented for payment: No. 075 No. 078
Debit balance according to bank account 750 00 2 561 00
8 605 00 11 916 00
Cash Receipts Journal of Takalani – June 20.1
Doc. No. Day Details Fol. Analysis of
Receipts
R 57 1 P. Patch CRR
Sales
R 58 13 W. Wallie CRR 15 Sales CRR 17 Sales R 59 23 M Moon CRR 25 Sales
4 693 00
5 190 00 9 883 00 5 190 00 3 492 00
5 293 00 8 785 00 5 293 00 9 382 00 9 382 00 9 382 00 3 500 00
Trade Bank Sales
Receivables Control
4 693 00 3 492 00 Sundry Accounts Amount Fol. Details 11 916 00 CRJ5 Credit
7 302 00 4 614 00
3 500 00
6 239 00 9 739 00 6 239 00 37 789 00 26 104 00 8 185 00 3 500 00
Doc. No. Day Name of
Payee
682 1 S Takalani 683 5 Cash 684
Daisy
685 6 Telkom 686 8 H. Behr 687 10 Cash
688 25 M. Koen 689 27 R. Baron 690 28 Cash 691 30 FBC
Cash Payments Journal of Takalani – June 20.1 Trade
Fol. Bank Purchases Wages
3 000 00 300 00
982 00 982 00 794 00
6 239 00 300 00
5 347 00 2 556 00 300 00
6 239 00 300 00 5 347 00 2 556 00 300 00
1 943 00 1 943 00 21 761 00 2 925 00 900 00
11 586 00 6 350 00 Salaries
Receivables Control
300 00 794 00 Telephone CPJ5 Trade
Payables Control
Sundry Accounts
Amount Fol. Details 3 000 00
Drawings
Rent received
149
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