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Acc117 Test 2 Jan2023 - Tapah BRS SS

The document provides a bank reconciliation statement solution for Print-tee Enterprise for November 2022. It includes the unadjusted cash book, adjustments made, and an adjusted cash book. It also includes a bank reconciliation statement comparing the adjusted cash book balance to the bank statement balance. There were errors in the cash book recording a payment as a receipt and the bank incorrectly recording a deposit amount. After adjustments for these errors, the reconciled balance between the cash book and bank statement is presented.

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Najmuddin Azuddin
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1K views2 pages

Acc117 Test 2 Jan2023 - Tapah BRS SS

The document provides a bank reconciliation statement solution for Print-tee Enterprise for November 2022. It includes the unadjusted cash book, adjustments made, and an adjusted cash book. It also includes a bank reconciliation statement comparing the adjusted cash book balance to the bank statement balance. There were errors in the cash book recording a payment as a receipt and the bank incorrectly recording a deposit amount. After adjustments for these errors, the reconciled balance between the cash book and bank statement is presented.

Uploaded by

Najmuddin Azuddin
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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ACC117 TEST 2 JANUARY 2023 Q3 (TAPAH)


BANK RECONCILIATION STATEMENT SOLUTION

Question
The following is a summary from the cash book (bank column) and the bank statement of Print-
tee Enterprise for the month of November 2022.

SHIM BANK BERHAD


Bank Statement for the month of November 2022

Date Particulars Debit Credit Balance


RM RM RM
1 Balance b/d 11,800
3 Deposit – 4x4 Owners Club 200 (E) 12,000
2000
6 Deposit – AR - Azam 120 12,120
7 Bank charges 55 12,065
9 Cheque – Lee Ent. 320 11,745
12 Direct Debit 500 11,245
15 Standing Order 420 10,825
16 Deposit 300 11,125
16 Deposit 250 11,375
16 Cheque 135 11,240
18 Cheque – AP – Hakimi Ent. 110 11,130
19 Cheque 50 11,080
20 Cheque 90 10,990
22 Cheque - SKSI 400 10,590
25 Dividend 100 10,690
28 Dishonoured Cheque 700 9,990
28 Cheque 1,000 8,990
30 Credit Transfer 2,000 10,990

Cash Book (Bank Column)


Date Particulars RM Date Particulars RM
1 Nov Balance b/d 11,800 8 Nov Purchases – Lee Ent. 320
2 Nov Sales – 4x4 Owners Club 2,000 16 Nov Utility bills 90
5 Nov AR - Azam 120 18 Nov AP - Hakimi Ent. 110
13 Nov Sales 300 19 Nov Purchases 50
14 Nov Sales 250 19 Nov Miscellaneous expense 135
21 Nov AP – SKSI (E) 400 20 Nov AP – Ink Supply Sdn Bhd 220
25 Nov Commission 800 28 Nov Salaries 1,000
29 Nov Sales - Aiman 600 30 Nov Balance c/d 14,345
16,270 16,270
AP - SKSI 400

Pn.Azura Mohd.Noor
UiTM Perlis
2

Additional information:

1. The amount received from sales – 4x4 Owners Club of RM2,000 was wrongly recorded
by the bank as RM200. Bank error CR + = (BRS – 1,800 [2,000 – 200])

2. The amount of RM400 paid to AP - SKSI was wrongly recorded as receipt in the cash
book (bank column) by the business’s bookkeeper. CB Error DR = Cr 400 x 2 = 800

Required:

a. Prepare the Adjusted Cash Book for month of November 2022


b. Prepare Bank Reconciliation Statement for month of November 2022
(Total: 15 marks)

SOLUTION

Cash Book (Bank Column)


Date Particulars RM Date Particulars RM
2022 2022
Nov.30 Unadjusted balance 14,345 Nov.30 Error (400 x 2) 800
Dividend 100 Bank charges 55
Credit Transfer 2,000 Direct Debit 500
Standing Order 420
Cheque (SO/DD) 135
Dishonoured Cheque 700
Adjusted balance 13,835
16,445 16,445

Print-tee Enterprise
Bank Reconciliation Statement As At 30 November 2022
RM RM
Debit Balance as per Adjusted Cash Book 13,835
Add:
Unpresented Cheques:
Miscellaneous expense 135
AP – Ink Supply Sdn Bhd 220 355
14,190
Less:
Bank error (2,000 – 200) 1,800
Uncredited cheques:
Commission 800
Sales - Aiman 600 (3,200)

Credit Balance as per Bank Statement 10,990

Pn.Azura Mohd.Noor
UiTM Perlis

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