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the bank statement for leisure sports indicates a balance of $7650.20 on July 31

ID: 2388967 • Letter: T

Question

the bank statement for leisure sports indicates a balance of $7650.20 on July 31. the cash in bank account had a balance of $4323.40 on this date after the cash receipts journal and the check register for July had been posted. prepare a bank reconciliation on the basis of the following reconciling items
1.checks outstanding $2992.50
2.deposits in transit not recorded by bank $610.70
3.bank debit memorandum for service charges $10.80
4.bank credit memorandum for note collected by bank $1050 including $50 interest
5. bank debit memorandum for $112.20 not sufficient funds check from a customer (sue Rodney)
6.cash sales of $553 on may 5 had been erroneously recorded in cash receipts journal as $535

Explanation / Answer

Bank reconciliation : There are two steps in reconciling the bank statement with the company's statement. Step 1: Balance per Bank Statement on July. 31 $7650.20 Adjustments : deposits in transit 610.70 checks outstanding - 2992.50 Adjusted Balance per Bank 5268.4 Step 2: Balance as per Cash book on July.31 4323.40 Adjustments: Bank service charges - 10.80 Notes received by bank 1000 Interest earned 50 Not sufficient fund check - 112.20 Error in Cash entry of sales 18 Adjusted balance as per Cash book 5268.4 As the two balances match ,this means that the bank state is re conciliated.