I.

WISHIMANGA'S UP-DATED CASH BOOK (Bank Account)

DATE DETAILS F Dr Cr
K K
12/31/2009 Balance b/f 1,500,000
(ii) Dividends 240,000
(iii) Bank charges 30,000
(iv) Credit transfer - ZRA 260,000
(VI) Dishonoured cheque - Muhanga 1,400,000
(vii) Direct debit - Subscriptions 70,000
(vii) Standing order - Loan repayments 200,000
Balance c/d 3,100,000
3,400,000 3,400,000
1/1/2010 Balance b/d 3,100,000

BANK RECONCILIATION STATEMENT AS AT 31ST DECEMBER 2009

K K
Revised Cash Book Balance 3,100,000
Add: Unpresented cheques: M. Sakala 250,000
A.J. Lungu 290,000
540,000
3,640,000
Less: Uncleared cheques: 690,000
Bank Statement Balance 2,950,000

BANK RECONCILIATION STATEMENT AS AT 31ST MAY 2007

K'000 K'000
Revised Cash Book Balance 18,780
Add: Uncleared cheques 24,220
43,000
Less: Unpresented cheques: 7,120
34,640
3,920
45,680
BANK STATEMENT BALANCE -2,680
 REVISED CASH BOOK (BANK ACCOUNT)
DATE DETAILS K'000 DATE DETAILS

Balance b/f 1,040 b. Subscriptions - Standing order

c. Errorneous deposit 500 d Bank charges
Credit transfers: 3,600 g. Undercast - Correction
Credit transfers: 620 Dishonoured cheque
Balance c/d 18,780
24,540
K'000

1,000
2,100
20,000
1,440

24,540