SOLUTION 1

CASH BOOK [AS ADJUSTED]

$ $
Bal b/d 24,600 Standing Order: Insurance 13,200
Dividend 9,200 Bank Charges 2,000
Bal c/d 18,600
33,800 33,800

Bal b/d 18,600

1
 BANK RECONCILIATION STATEMENT AS AT 31/07/18
$
Balance as per Cash Book[Adjusted] 18,600
Add Unpresented Cheques [3,000 + 21,000] 24,000
42,600
Less Uncredited Cheques 8,000
Balance as per Bank Statement 34,600

OR

BANK RECONCILIATION STATEMENT AS AT 31/07/18

$
Balance as per Bank Statement 34,600
Add Uncredited Cheques 8,000
42,600
Less Unpresented cheques [3,000 + 21,000] 24,000
Balance as per Bank Statement 18,600

2
SOLUTION 2

CASH BOOK [AS ADJUSTED]

$ $
Bal b/d 12,300 Standing Order 1,950
Credit Transfer 4,875 Bank Charges 1,350
Bal c/d 13,875
17,175 17,175
Bal b/d 13,875

3
 BANK RECONCILIATION STATEMENT AS AT 31/07/18
$
Balance as per Cash Book 13,875
Add Unpresented cheques[8,250+30,075) 38,325
52,200
Less Uncredited Cheques 6,375
Balance as per Bank Statement 45,825

OR
BANK RECONCILIATION STATEMENT AS AT 31/07/18
$
Balance as per Bank Statement 45,825
Add Unpresented cheques[8,250+30,075) 6,375
52,200
Less Unpresented cheques [8,250+30,075] 38,325
Balance as per Bank Statement 13,875

4
SOLUTION 3

CASH BOOK [AS ADJUSTED]

GHS GHS
Bal b/d 37,000 Standing Order-Lease Payment
[ 420 x 12] 5,040
Standing Order-Annual Insurance 580
Bank Charges 200
Error 9
Transfer to GCB 311
Bal c/d 30,860
37,000 37,000
Bal b/d 30,860

BANK RECONCILIATION STATEMENT AS AT 31/03/18

$
Balance as per Cash Book 30,860
Add Unpresented cheque 585
31,445
Less Uncredited Cheque 648
[ Error- Debit Entry] 105
753
Balance as per Bank Statement 30,692

5
SOLUTION 4
CASH BOOK [AS ADJUSTED]
GHS GHS
Bal b/d 156,000 Standing Order 45,000
Error 450 Bank charges 1,500
Credit Transfer 450 Dishonoured cheques 2,500
Bal c/d 111,950
160,950 160,950
Bal b/d 111,950

BANK RECONCILIATION STATEMENT AS AT 31/12/18

$
Balance as per Cash Book 111,950
Add Unpresented cheque[15,000 +14,000+7,000] 36,000
147,950
Less Uncredited Cheque 20,950
Balance as per Bank Statement 127,000

OR

BANK RECONCILIATION STATEMENT AS AT 31/12/18

$
Balance as per Bank Statement 127,000
Add Uncredited cheque 20,950
147,950
Less Unpresented Cheques 36,000
Balance as per Cash Book 111,950

6
SOLUTION 5

BANK RECONCILIATION STATEMENT AS AT 30/09/18

$
Overdraft as per Cash Book 6,500
Add Uncredited cheques 2,500
9,000
Less Unpresented Cheques 4,300
Overdraft as per Bank Statement 4,700

OR

BANK RECONCILIATION STATEMENT AS AT 30/09/18

$
Overdraft as per Bank Statement 4,700
Add Unpresented cheques 4,300
9,000
Less Uncredited Cheques 2,500
Overdraft as per Cash Book 6,500

7
SOLUTION 6

CASH BOOK [AS ADJUSTED]

GHS GHS
Credit Transfer 4,500 Bal b/d 1,500
Bal c/d 5,430 Error 180
Transfer to Capital Rural Bank 3,750
Cost of transactions 900
Dishonoured Cheques 2,250
Standing Order 1,350
9,930 9,930
Bal b/d 5,430

BANK RECONCILIATION STATEMENT AS AT 31/12/18

GHS
Overdraft as per Cash Book 5,430
Add Uncredited cheques 2,400
7,830
Less Unpresented Cheques 1,800
Overdraft as per Bank Statement 6,030

OR

BANK RECONCILIATION STATEMENT AS AT 31/12/18

GHS
Overdraft as per Bank Statement 6,030
Add Unpresented cheques 1,800
7,830
Less Uncredited Cheques 2,400
Overdraft as per Cash Book 5,430

8
SOLUTION 7

CASH BOOK [AS ADJUSTED]

GHS GHS
Bal b/d 2,462 Standing Order 517
Credit Transfer 3,100 Bank Charges- Cheque Book 34
Telegraphic Transfer 55 Bal c/d 5,066
5,617 5,617
Bal b/d 5,066

BANK RECONCILIATION STATEMENT AS AT 28/04/18

GHS
Overdraft as per Cash Book 5,066
Add Unpresented cheques[313+300+245+242] 1,100
6,166
Less Uncredited Cheques [716 + 212 + 90] 1,018
Error [Debit Entry] 77
1,095
Balance as per Bank Statement 5,071

9
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