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The bank portion of the bank reconciliation for Crane Company at October 31, 201

ID: 2591199 • Letter: T

Question

The bank portion of the bank reconciliation for Crane Company at October 31, 2017, is shown below.

CRANE COMPANY
Bank Reconciliation
October 31, 2017

$12,477.90

1,530.20

14,008.10

Check Number

Check Amount

$ 1,260.40

684.20

844.50

433.40

1,050.00

4,272.50

$9,735.60


The adjusted cash balance per bank agreed with the cash balance per books at October 31. The November bank statement showed the following checks and deposits.

Bank Statement

Checks

Deposits

Date

Number

Amount

Date

Amount

1,186.00

16,127.90

940.00

$12,930.30


The cash records per books for November showed the following.

Cash Payments Journal

Cash Receipts Journal

Date

Number

Amount

Date

Number

Amount

Date

Amount

800.00

$14,461.50

1,414.00

$16,020.70


The bank statement contained two bank memoranda:


At November 30, the cash balance per books was $11,294.80 and the cash balance per bank statement was $17,930.90. The bank did not make any errors, but Crane Company made two errors.

Using the steps in the reconciliation procedure, prepare a bank reconciliation at November 30, 2017.

(How would this bank Reconcilation look??) Thanks

CRANE COMPANY
Bank Reconciliation
October 31, 2017

Cash balance per bank

$12,477.90

Add: Deposits in transit

1,530.20

14,008.10

Less: Outstanding checks

Check Number

Check Amount

2451

$ 1,260.40

2470

684.20

2471

844.50

2472

433.40

2474

1,050.00

4,272.50

Adjusted cash balance per bank

$9,735.60

Explanation / Answer

Bank reconcilation unadjusted Bank balance 17,930.90 Add: Deposits in transit 1,414 19,344.90 less: Checks outstanding chq no 2451 1,260.40 2472 433.4 2478 538.2 2482 612 2484 822.9 2485 974.8 2487 398 2488 800 5,839.70 Adjusted bank balance 13,505.20 unadjusted balance as per cash books 11,294.80 Add: Electronic funds transfer 2,347 13,641.80 less: printing charges 91.6 error in recording chq 2479(1740-1704) 36 error in recording recepit (2954-2945) 9 136.6 Adjusted cash balance 13,505.20

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