CASH AND CASH EQUIVALENTS

Tranvia 350,000
750,000
3,500,000
Cash & cash 4,600,000

Thor Check book balanc 4,000,000

5,000,000
unreleased 500,000
2,000,000
Cash 4,500,000

Joana PCF 50,000

Cash on hand 500,000
CIB - current account 4,000,000
CIB - Payroll account 1,000,000
Time deposit 2,000,000
CIB - restricted 500,000
Cash in sinking fund due June 30, 2022 1,500,000

Expenses 5,000
IOU 5,000
PCF 10,000

Check payable 100,000

PCF 40,000
Cash on hand 400,000
CIB - current account 4,000,000
CIB - Payroll account 1,000,000
Time deposit 2,000,000
Cash in sinking fund due June 30, 2022 1,500,000
Cash & cash 8,940,000

Lamentable CIB - current account 6,000,000

PCF-reimbursed at year-end 50,000
Time deposit - 3 month 2,500,000
Savings deposit 1,000,000

Compensating balance - restricted 400,000

 CIB - current account 5,600,000
PCF-reimbursed at year-end 50,000
Time deposit - 3 month 2,500,000
Savings deposit 1,000,000
Cash & cash 9,150,000

Baloney CIB 2,250,000

Cash on hand 125,000
Cash restricted 1,600,000

Compensating balance in cash in bank is not restrcited 600,000

CIB 2,250,000
Cash on hand 125,000
Cash & cash 2,375,000

Love Checkbook balance 4,000,000

Customer collections-not yeat collected (200,000)
Checked unreleased 400,000
CIB balance Dec. 31 4,200,000

Currency 5,000
PCV 40,000
Refundable deposit 5,000
50,000

Cash on hand 400,000

Cash in bank 4,200,000
PCF 45,000
Cash 4,645,000

Marjorie PCF 50,000

Currency 22,000
PCV
Gasoline 3,000 PCF
Medical supplies 1,000 Cash in bank
Repairs 1,500
IOUs from employee 3,500 Gasoline
Medical supplies
Check drawn payable to custodian 15,000 Repairs
Check drawn returned by bank (NSF) 3,000 IOUs from employee
 Bday party expenses 5,000 PCF
37,000

Admirable Coin and currency 2,000

Paid vouchers 600
Transpo 400
Gasoline 500
Postage stamps 300
Due from employees 1,200
Employee's check returned by bank marked
1,000
"NSF"
Check drawn to the order of petty cash
4,000 reimbursed
custodian
Total PCF 6,000
50,000
50,000

3,000
1,000
1,500
3,500
9,000
Laconic Bank service charge for April 15,000
NSF 40,000 ADJUSTED BALANCE METHO
DT 130,000 Laconic Comp
OC 100,000 Bank Reconciliation
31-Dec-20
CM 35,000
Unadjusted balance per bank
Add: DT

Less: OC
Adjusted balance per bank

Unadjusted balance per book

Add: CM
Total
NSF
Less: Service charge
Adjusted book per balance

Sapphire Balance per bank statement Dec.31 2,800,000 BANK TO BOOK METHOD
Bank service charge 12,000 S
Interest paid by bank 10,000 Bank R
DT 350,000
OC 650,000 Balance per bank
Add:
Company - Error
Erroneous debit 18,000
Total
Less:

Balance per book

Cash balance per ledger

Jane Cash in bank per bank statement 8,000,000 ADJUSTED BALANCE METHO
DT 1,200,000 Jane C
OC 1,500,000 Bank Reconcil
Certified checks 200,000 31-
Bank error - erroneously credited 150,000 Balance per bank
Note collected by bank 1,100,000 Add: Deposit in Transit
Service charge 20,000
NSF 500,000 Total
Book error-Overrecording of payment 100,000 Less: Outstanding checks
Adjusted balance
Savings deposit in other bank closed by BSP 1,000,000 Currency and coins
Currency and coins on hand 900,000 Petty cash fund
PCF 50,000 Total cash accounted

Balance per book

Credit Memos
Overrecording of payment
Total
Less:

Adjusted balance
ADJUSTED BALANCE METHOD
Laconic Company
Bank Reconciliation Statement
31-Dec-20

Unadjusted balance per bank 870,000

Add: DT 130,000

Less: OC 100,000
Adjusted balance per bank 900,000

Unadjusted balance per book 920,000

Add: CM 35,000
Total 955,000
(40,000)
Less: Service charge (15,000)
Adjusted book per balance 900,000

BANK TO BOOK METHOD

Sapphire Company
Bank Reconciliation Statement
31-Dec-21
Balance per bank 2,800,000
DT 350,000
Service charge 12,000
Underecording of payment 18,000 380,000
Total 3,180,000
Credit Memo:
Interest Income 10,000
Oustanding Checks 650,000 660,000
Balance per book 2,520,000
Cash balance per ledger

ADJUSTED BALANCE METHOD BANK TO BOOK METHOD

Jane Company Xanthous Company
 Bank Reconciliation Statement Bank Reconciliation Statem
31-Dec-21 28-Feb-19
Balance per bank 8,000,000 Balance per bank
Add: Deposit in Transit 1,200,000 Add: DT
Erroneous bank credit (150,000) 1,050,000 Erroneous bank credit
Total 9,050,000 Service charge
Less: Outstanding checks 1,300,000 NSF
Adjusted balance 7,750,000 Total
Credit Memo for Note
Currency and coins 900,000 Less: Collected
Petty cash fund 50,000 OC
Total cash accounted 8,700,000 Overrecording of paymen
Balance per book
Balance per book 7,070,000
Credit Memos 1,100,000
Overrecording of payment 100,000
Total 8,270,000
Less:
Service charge 20,000
NSF 500,000 520,000
Adjusted balance 7,750,000
OOK METHOD
Xanthous Company
 Bank Reconciliation Statement
28-Feb-19
8,000,000
1,200,000
Erroneous bank credit -150,000
Service charge 20,000
500,000 1,570,000
9,570,000
Credit Memo for Note
Collected 1,100,000
OC 1,300,000
Overrecording of paymen 100,000 2,500,000
7,070,000
Humanizer
Balance per bank statement-May 31 2,600,000
Deposits outstanding 300,000
Checks outstanding (100,000)
Correct bank balance-May 31 2,800,000

Balance per book-May 31 2,810,000

Bank service charge (10,000)
Correct book balance-May 31 2,800,000

June data are as follows: Bank Book

Checks recorded 2,200,000 2,500,000
Deposits recorded 1,600,000 1,800,000
Service charges recroded 50,000
Note collected by bank, 500,000+interest 550,000
NSF Check returned with June 30 statement 100,000
Balances 2,400,000 2,100,000

Cool
Cool Company
Cool Company
30-Nov-21
Balance per bank statement, Nov. 30 3,600,000
Add: DT 800,000
4,400,000
Less: Outstanding checks 1,200,000
Bank credit recorded in error 200,000 1,400,000
Balance per book, November 30 3,000,000
 Data per bank statement for the month of
December
December deposits 5,500,000
December disbursements 4,400,000
Dec. 31
CM 1,000,000
NSF 350,000
SC 50,000
DT, Dec 700,000
OC, Dec 500,000

Computation of DIT and DC

Bank Deposits Bank Withdrawals
Balances 5,500,000 4,400,000
NOV DIT (800,000) (1,200,000) June - OC
(200,000) Bank-error NOV
4,700,000 3,000,000

Book receipts Book disbursements

4,400,000 3,100,000
NOV CM NSF NOV
CM DEC 1,000,000 50,000 SC- DEC DM
350,000 SC-DEC
5,400,000 3,500,000
DIT - Dec 700,000
OC - Dec 500,000

Loquacious Balance per bank, June 30 9,800,000

DT, June 400,000
OC, June (1,400,000)
Balance per book, June 30 8,800,000

Jul-31
Bank credits 6,500,000
Bank debits 9,000,000

DT, July 600,000

OC, July 1,000,000
Computation of DIT and DC
Bank Deposits Bank Withdrawals
Balances 6,500,000 9,000,000
DIT, June -400,000 (1,400,000) OC, June
0 Bank-error June
6,100,000 7,600,000

Book receipts Book disbursements

6,700,000 8,600,000
CM June NSF June
CM July 0 0 SC-July DM
0 SC-July
6,700,000 8,600,000
DIT - Dec 600,000
OC - Dec 1,000,000
 Humanizer Company Humanizer Company
Bank Reconciliation Bank Reconciliation
31-May-21 30-Jun-21
Balance per bank 2,600,000
DIT-June 300,000 Balance per bank
OC-June (100,000) DIT - June
Adjusted balance 2,800,000 OC - June
Adjusted balance
Balance per book 2,810,000
SC (10,000) Balance per book
Adjusted balance 2,800,000 CM
Less: Service charge
NSF
Adjusted balance

Computation of DIT, Beginning

DIT, Beg - May 300,000
Check deposited (book debit) 1,800,000 cash receipts book
Checks credited (bank credit) (1,600,000) bank statement already recognized
DIT, End - June 500,000

Computation of OC, Beg

Oc, Beg - May 100,000
Checks drawn (book credit) 2,500,000 cdb
Checks paid (bank debit) (2,200,000) bnk st
OC - End - June 400,000

Computation of bank balance

Balance per bank statement, Nov. 30 3,600,000
Add: Bank credits during Dec. 5,500,000
Total 9,100,000
Less: Bank debits during Dec. 4,400,000
Balance per bank statement, Dec. 30 4,700,000

ADJUSTED BALANCE METHOD

 Cool Company
Bank Reconciliation Statement
31-Dec-21

Unadjusted balance per bank 4,700,000

Add: DT 700,000
5,400,000
Less: OC 500,000
Adjusted balance per bank 4,900,000

Unadjusted balance per book 4,300,000 Eto yung cash per ledger
Add: CM 1,000,000 work-back method
Total 0
NSF 350,000
Less: Service charge 50,000
Adjusted book per balance 4,900,000 4,900,000

Computation of bank balance

Balance per bank, June 30 9,800,000
Add: Bank credits during July 6,500,000
Total 16,300,000
Less: Bank debits during July 9,000,000
Balance per bank statement, July 31 7,300,000

ADJUSTED BALANCE METHOD

Cool Company
Bank Reconciliation Statement
 31-Dec-21

Unadjusted balance per bank 7,300,000

Add: DT 600,000
7,900,000
Less: OC 1,000,000
Adjusted balance per bank 6,900,000

Unadjusted balance per book

Add: CM
Total 0
NSF 0
Less: Service charge 0
Adjusted book per balance 6,900,000
Humanizer Company
Bank Reconciliation
30-Jun-21

2,400,000
500,000
(400,000)
2,500,000

2,100,000
550,000
-50,000
-100,000
2,500,000