N4 Introductory Financial Accounting | Student Book SOLUTION: Cash Receipts Journal of Gummy Bears – June 20.1
Doc. No. Day
B/S B/S Details 31 Totals C. Bruyns
QTO (Cheque 008 was cancelled)
Fol. Analysis of Receipts
b/d Trade Bank Sales
Receivables Control
Sundry Accounts Amount Fol.
24 220 00 8 720 00 15 500 00 4 300 00 4 000 00
230 00 4 000 00 230 00 28 450 00 8 720 00 15 500 00 8 530 00
Doc. No. Day Name of
Payee 31 Totals
B/S B/S
B/S B/S
B/S B/S
Far Away (Correction cheque 313)
Duck Bank
Shrek Insurance
A. Tootla (R/D)
Duck Bank
Cash Payments Journal of Gummy Bears – June 20.1 Trade
Fol. Bank Purchases Wages b/d
9 391 00 5 400 00 3 000 00 38 00
500 00
4 300 00 128 00
10 500 00 10 500 00 100 00 24 957 00 15 900 00 3 000 00 4 300 00
General Ledger of Gummy Bears Bank
Date Details Balance Fol. Amount
20.1 Jun 31 Total Receipts CRJ6
c/d
28 450 00 5 125 00 33 575 00
Date Details
20.1 Jun 1 Balance
Fol. Amount b/d 31 Total Payments CPJ6 Jul 1 Balance
Bank Reconciliation Statement on 30 June 20.1 Debit
Debit balance as per bank statement Credit outstanding deposit
Debit outstanding cheques: No. 317 No. 320
Credit post-dated cheque
Credit entry incorrect amount on bank statement Credit balance according to bank account
30 134 00 16 634 00 13 800 00
10 500 00 3 000 00
11 200 00 9 00
5 125 00 30 134 00
b/d
8 618 00 24 957 00 33 575 00 5 125 00
100 00 1 757 00 Advertising 4 300 00 128 00 Interest on overdraft
Receivables Control
CPJ6 Trade
Payables Control
Sundry Accounts
Amount Fol. 991 00
38 00 500 00 Details
Bank charges Insurance
Details Rent received Stationery CRJ6
Credit
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