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CHAPTER 9 BANK RECONCILIATION

I. PURPOSE OF BANK RECONCILIATION

The purpose of a bank reconciliation is to ensure that the ledger account balance and the bank statement balance agree ( subject to timing difference). There will be two types of reconciling items:

-Items that appear on the bank statement but have not yet been entered into the day books

-Items that have been entered into the day books but have not yet appeared on the bank statement.

II.ADJUSTING THE BANK LEDGER ACCOUNT

Balance per cash book Xxx/(xxx)
Items on the bank statement but not in the day books:
 Bank charges (xxx)
 Bank interest charged (xxx)
 Bank interest credit xxx
 Standing order (xxx)
 Direct debit payment (xxx)
 Credit transfer xxx
Errors in the day books: Xxx/(xxx)
Dishonoured Cheques : (xxx)
Revised bank per cash book:

(amount in Balance sheet)

xxx

…………………………………………….

Download: Chapter 9 Bank Reconciliation

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