查看完整版本 : 做 bank reconciliation statement

BabybaBaby 2018-10-19 11:52 AM

做 bank reconciliation statement

唔識做 Bank reconciliation statement,
求解答,謝謝

BabybaBaby 2018-10-19 10:22 PM

[quote]原帖由 [i]BabybaBaby[/i] 於 2018-10-19 11:52 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=489181701&ptid=27791904][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
唔識做 Bank reconciliation statement,
求解答,謝謝 [/quote]

closing balance 52,191
Investigations of the records for the period revealed the following information:
(i) A dividend of $400 on shares in Morning Star Ltd was paid direct to bank account and no 
entry was made in the company’s cash book.
(ii) An amount of $4,887 received from a customer by credit transfer during the period had 
not been recorded in the cash book.
(iii) Bank charges of $1,356 shown in the bank statement had not been entered in the cash 
book.
(iv) Standing orders entered in the bank statement had been omitted from the cash book in 
respect of utility to Island Gas Company, of $3,456 and insurance of $450.
(v) Cheque No. 128908 paid to Max Ltd had not been presented at the bank and cheque No. 
155812 from Aba Ltd and deposited into the bank account had not been credited to the 
company’s account.
(vi) A cheque for $714 had been debited to the company’s account in error by the bank.
(vii) The company’s bank statement at 31 December 2017 showed a balance of $50,947. 
Required:
You are required to prepare a Bank Reconciliation Statement as at 31st December 2017 together 
with a corrected Cash Book.

不知道哪個 入Debit or Credit

Roport 2018-10-19 10:44 PM

[quote]原帖由 [i]BabybaBaby[/i] 於 2018-10-19 10:22 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=489209646&ptid=27791904][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]


closing balance 52,191
Investigations of the records for the period revealed the following information:

(i) A dividend of $400 on shares in Morning Star Ltd was paid direct to bank account and n ... [/quote]

52191+400+4887-1356-3456-450-4860-714 = 50947

BabybaBaby 2018-10-20 07:23 AM

[quote]原帖由 [i]Roport[/i] 於 2018-10-19 10:44 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=489210624&ptid=27791904][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]


52191+400+4887-1356-3456-450-4860-714 = 50947 [/quote]

這是入 Cash book 是嗎?

Roport 2018-10-20 10:32 AM

[quote]原帖由 [i]BabybaBaby[/i] 於 2018-10-20 07:23 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=489220909&ptid=27791904][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]


這是入 Cash book 是嗎? [/quote]


52191+400+4887-1356-3456-450[color=red]+4305[/color]-4860-714 = 50947

Corrected cash book balance : 52191+400-1356-3456-450 =47329

     
Bank Reconciliation :            47329 (corrected cash book balance) +4887+4305-4860-714 = 50947 (per Bank statment)

BabybaBaby 2018-10-20 10:51 AM

[quote]原帖由 [i]Roport[/i] 於 2018-10-20 10:32 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=489225892&ptid=27791904][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]



52191+400+4887-1356-3456-450+4305-4860-714 = 50947

Corrected cash book balance : 52191+400-1356-3456-450 =47329

     
Bank Reconciliation :            47329 (corrected cash book balance ... [/quote]

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