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Acc Topic 6 PDF

1. The document contains bank reconciliation statements for five different companies (Berjaya Trading, Perniagaan Kamarul, Perniagaan Tirai Sutera, Perniagaan Shamir, and Perniagaan Semambu) as of various dates between May 2020 and April 2020. 2. Each reconciliation statement shows the balance per bank statement, deposits in transit, unpresented cheques, adjusted bank balance, balance per cash book, interest/dividend revenue, expenses, adjusted book balance, and corresponding journal entries. 3. The reconciliations reconcile the differences between the company's bank balance and cash book balance, taking into account items

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BM10622P Nur Alyaa Nadhirah Bt Mohd Rosli
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481 views

Acc Topic 6 PDF

1. The document contains bank reconciliation statements for five different companies (Berjaya Trading, Perniagaan Kamarul, Perniagaan Tirai Sutera, Perniagaan Shamir, and Perniagaan Semambu) as of various dates between May 2020 and April 2020. 2. Each reconciliation statement shows the balance per bank statement, deposits in transit, unpresented cheques, adjusted bank balance, balance per cash book, interest/dividend revenue, expenses, adjusted book balance, and corresponding journal entries. 3. The reconciliations reconcile the differences between the company's bank balance and cash book balance, taking into account items

Uploaded by

BM10622P Nur Alyaa Nadhirah Bt Mohd Rosli
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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TUTORIAL TOPIC 6

QUESTION 1

Berjaya Trading
Bank Reconciliation Statement
As at 31 May 2020
RM RM RM
Balance as per Bank Statement ( 315 )
Add : Deposit In Transit
Comission 600
Sales 400 1 000
685
Less : Unpresented Cheques – Syarikat Lee 1 180 ( 1 180 )
Adjusted Bank Balance ( 495 )

Balance as per Cash Book ( 770 )


Add : Interest Revenue 150
Dividend Revenue 480 630
( 140 )
Less : Bank Charge Expenses 55
Account Payable 300 ( 355 )
Adjusted Book Balance ( 495 )

Date Accounts & Explanation Debit Credit


(RM) (RM)

May 31 Dr. Bank 150


Cr. Interest revenue 150
(Record interest revenue)

Dr. Bank 480


Cr. Dividend revenue 480
(Record dividend revenue)

Dr. Bank charge expense 55


Cr. Bank 55
(Record bank charge expense)

Dr. Account payable 300


Cr. Bank 300
(Record error)
QUESTION 2
Perniagaan Kamarul
Bank Reconciliation Statement
As at 31 August 2020
RM RM RM
Balance as per Bank Statement 7 466
Add : Deposit In Transit
Lim 800
Sally 1 800 2 800
10 066
Less : Unpresented Cheques
No . 256438 1 240
No . 256439 250 ( 1 490 )
Adjusted Bank Balance 8 576

Balance as per Cash Book 8 326


Add : Dividend Revenue 530 530
8 856
Less : Bank Charge Expenses 10
Account Payable 270 ( 280 )
Adjusted Book Balance 8 567

Date Accounts & Explanation Debit Credit


(RM) (RM)

Aug. 31 Dr. Bank 530


Cr. Dividend revenue 530
(Record dividend revenue)

Dr. Bank charge expense 10


Cr. Bank 10
(Record bank charge expense)

Dr. Account payable 270


Cr. Bank 270
(Record error)
QUESTION 3
Perniagaan Tirai Sutera
Bank Reconciliation Statement
As at 30 September 2020
RM RM RM
Balance as per Bank Statement 2 215
Add : Deposit In Transit
Hoo Yap 940
Sales 3 640 4 580
6 795
Less : Unpresented Cheques
No . 176684 960
No . 176688 500 ( 1 460 )
Adjusted Bank Balance 5 335

Balance as per Cash Book 6 430


Add : Dividend Revenue 250
Account Receivable 90 340
6 770
Less : Cheque book expenses 25
Bank charge expenses 30
Interest expenses 150
Insurance expenses 600
Account Payable 630 ( 1 455 )
Adjusted Book Balance 5 335

Date Accounts & Explanation Debit Credit


(RM) (RM)

Sept. 30 Dr. Bank 250


Cr. Dividend revenue 250
(Record dividend revenue)

Dr. Bank 90
Cr. Account payable 90
(Record error)

Dr. Bank charge expense 30


Cr. Bank 30
(Record bank charge expense)

Dr. Cheque book expenses 25


Cr. Bank 25
(Record cheque book expenses)

Dr. Interest Expenses 150


Cr. Bank 150
(Record interest expenses)
QUESTION 4
Perniagaan Shamir
Bank Reconciliation Statement
As at 30 April 2020
RM RM RM
Balance as per Bank Statement 6 027
Add : Deposit In Transit
Aqila 491 491
6 518
Less : Unpresented Cheques
No . 293111 470
No . 293114 430 ( 900 )
Adjusted Bank Balance 5 618

Balance as per Cash Book 5 828


Add : Dividend Revenue 115
5 943
Less : Cheque Book Expenses 25
Insurance Expenses 300 ( 325 )
Adjusted Book Balance 5 618

Date Accounts & Explanation Debit Credit


(RM) (RM)

Apr. 30 Dr. Bank 115


Cr. Dividend revenue 115
(Record dividend revenue)

Dr. Cheque book expenses 25


Cr. Bank 25
(Record cheque book expenses)

Dr. Insurance expenses 300


Cr. Bank 300
(Record insurance expenses)
QUESTION 5
Perniagaan Semambu
Bank Reconciliation Statement
As at 30 April 2020
RM RM RM
Balance as per Bank Statement 10 370
Add : Deposit In Transit 2 640
13 010
Less : Unpresented Cheques
No . 1015 690
No . 1019 220
No . 1020 8 880
No . 1021 260 ( 10 050 )
Adjusted Bank Balance 2 960

Balance as per Cash Book ( 885 )


Add : Dividend Revenue 1 550
Credit Transfer 2 400 3 950
3 065
Less : Cheque Book Expenses 15
Account Payable 90 ( 105 )
Adjusted Book Balance 2 960

Date Accounts & Explanation Debit Credit


(RM) (RM)

Apr. 30 Dr. Bank 1 550


Cr. Dividend revenue 1 550
(Record dividend revenue)

Dr. Bank 2 400


Cr. Account receivable 2 400
(Record correction)

Dr. Bank charge expense 15


Cr. Bank 15
(Record bank charge expense)

Dr. Account payable 90


Cr. Bank 90
(Record dishonoured cheques)
QUESTION 6
Perniagaan Mazwin
Bank Reconciliation Statement
As at 30 June 2020
RM RM RM
Balance as per Bank Statement 2 230
Add : Deposit In Transit
Sales 600
Zamarul 730 1 330
3 560
Less : Unpresented Cheques
Shila – 502 720
Purchase – 506 480 ( 1 200 )
Adjusted Bank Balance 2 360

Balance as per Cash Book ( 8 760 – 5 730 ) 3 030


Add : Dividend Revenue 825
Account Payable ( 450 – 405 ) 45 870
3 900
Less : Bank Charge Expenses 40
Rent Expenses 1 500 ( 1 540 )
Adjusted Book Balance 2 360

Date Accounts & Explanation Debit Credit


(RM) (RM)

Apr. 30 Dr. Bank 825


Cr. Dividend revenue 825
(Record dividend revenue)

Dr. Bank 45
Cr. Account payable 45
(Record correction)

Dr. Bank charge expense 40


Cr. Bank 40
(Record bank charge expense)

Dr. Rent expenses 1 500


Cr. Bank 1 500
(Record rent expenses)
QUESTION 7
Perniagaan Cengal
Bank Reconciliation Statement
As at 30 August 2020
RM RM RM
Balance as per Bank Statement ( 592 )
Add : Deposit In Transit 490
Deposit In Transit 1 250 1 740
1 148
Less : Unpresented Cheques
No . 053354 890
No . 053356 65
No . 053357 450 ( 1 405 )
Adjusted Bank Balance ( 257 )

Balance as per Cash Book ( 1 230 )


Add : Dividend Revenue 600
Account Receivable 340
Interest Revenue 49 989
( 241 )
Less : Cheque Book Expenses 16
Adjusted Book Balance ( 257 )

Date Accounts & Explanation Debit Credit


(RM) (RM)

Apr. 30 Dr. Bank 600


Cr. Dividend revenue 600
(Record dividend revenue)

Dr. Bank 340


Cr. Interest Revenue 340
(Record interest revenue)

Dr. Bank 49
Cr. Account Receivable 49
(Record deposit)

Dr. Cheque Book Expense 16


Cr. Bank 16
(Record bank charge expense)

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