Choco Holly Bank Reconciliation Statement As at 30/06/2020 Balance as per bank statement: CR Add: bank chargesdeposit
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(Q=801.cashJournalsBankRec)
CASH RECEIPTS JOURNAL
Note: In order to receive full points, for each transaction you must select an account under the column labelled 'Account', as indicated under the additional instructions above. Since all transactions in this journal affect the Cash at Bank account, you are asked to enter the name of the appropriate account credited in these transactions into the Account column so that the type of transaction can be determined by the name of the account entered into this column.
Date | Account | Post Ref. | Debit | Credit | Cost of Sales | |||||
---|---|---|---|---|---|---|---|---|---|---|
Cash at Bank | Discount Allowed | Sales Revenue | Accounts Receivable | Other Accounts | ||||||
Jun | 2 | ARC - Candy Rush | 110-5 | 2,962 | 2,962 | |||||
Jun | 11 | ARC - Sugar-hi | 110-1 | 3,249 | 361 | 3,610 | ||||
Jun | 12 | Sales Revenue | X | 1,416 | 1,416 | 696 | ||||
Jun | 19 | ARC - Central Candy | 110-6 | 900 | 900 | |||||
Jun | 19 | Sales Revenue | X | 8,064 | 8,064 | 5,072 | ||||
Jun | 26 | Sales Revenue | X | 19,520 | 19,520 | 10,880 | ||||
Jun | 28 | ARC - Mercury Square | 110-3 | 17,700 | 17,700 | |||||
Jun | 29 | ARC - Sweet Tooth | 110-4 | 2,999 | 2,999 | |||||
Jun | 29 | Sales Revenue | X | 13,688 | 13,688 | 6,952 | ||||
Jun | 30 | (select) | ||||||||
Jun | 30 | (select) | ||||||||
Jun | 30 | (select) | ||||||||
Jun | 30 | (select) | ||||||||
Jun | 30 | (select) | ||||||||
Jun | 30 | (select) | ||||||||
Total | ||||||||||
Post Reference | () |
CASH PAYMENTS JOURNAL
Note: In order to receive full points, for each transaction you must select an account under the column labelled 'Account', as indicated under the additional instructions above. Since all transactions in this journal affect the Cash at Bank account, you are asked to enter the name of the appropriate account debited in these transactions into the Account column so that the type of transaction can be determined by the name of the account entered into this column.
Date | Account | Cheque No. | Post Ref. | Debit | Credit | ||||||
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Accounts Payable | Inventory | Wages Expense | Other Accounts | Cash at Bank | Discount Received | ||||||
Jun | 1 | APC - Brennan Imports Group | 695 | 210-6 | 3,457 | 3,457 | |||||
Jun | 1 | Prepaid Rent | 696 | 140 | 8,800 | 8,800 | |||||
Jun | 4 | Wages Payable | 698 | 220 | 1,182 | 1,143 | 2,325 | ||||
Jun | 4 | Electricity Payable | 697 | 221 | 809 | 809 | |||||
Jun | 7 | Office Supplies | 699 | 130 | 478 | 478 | |||||
Jun | 9 | APC - East Tangiers Cooperative | 700 | 210-2 | 4,200 | 4,158 | 42 | ||||
Jun | 11 | Wages Expense | 701 | X | 1,874 | 1,874 | |||||
Jun | 13 | APC - Hershel's | 702 | 210-1 | 2,321 | 2,321 | |||||
Jun | 14 | APC - Spud's Confectionery | 703 | 210-5 | 2,862 | 2,862 | |||||
Jun | 18 | Wages Expense | 704 | X | 2,390 | 2,390 | |||||
Jun | 22 | APC - Hershel's | 705 | 210-1 | 2,880 | 2,822 | 58 | ||||
Jun | 25 | Wages Expense | 706 | X | 1,789 | 1,789 | |||||
Jun | 30 | Inventory | 707 | X | 2,688 | 2,688 | |||||
Jun | 30 | Salary Expense | 708 | 545 | 4,100 | 4,100 | |||||
Jun | 30 | (select) |
Bank statement ~ June
Brisbane branch | ||||||
Julia Ramsey | Account No. 74583602 Page No.1 | |||||
Choco Holly | ||||||
Date | Particulars | Debit | Credit | Balance | ||
---|---|---|---|---|---|---|
1 JUN | BALANCE BROUGHT FORWARD | $70,358 CR | ||||
3 JUN | 694 | $760 | $69,598 CR | |||
4 JUN | DEPOSIT - Candy Rush | $2,962 | $72,560 CR | |||
4 JUN | DEPOSIT - Sweet Tooth | $3,762 | $76,322 CR | |||
4 JUN | DEPOSIT - Sugar-hi | $630 | $76,952 CR | |||
4 JUN | 693 | $6,900 | $70,052 CR | |||
6 JUN | 697 | $809 | $69,243 CR | |||
6 JUN | 698 | $2,325 | $66,918 CR | |||
6 JUN | 696 | $8,800 | $58,118 CR | |||
8 JUN | 695 | $3,457 | $54,661 CR | |||
10 JUN | 699 | $478 | $54,183 CR | |||
12 JUN | 701 | $1,874 | $52,309 CR | |||
13 JUN | 700 | $4,158 | $48,151 CR | |||
15 JUN | DEPOSIT - Cash sales | $1,416 | $49,567 CR | |||
17 JUN | DEPOSIT - Sugar-hi | $3,249 | $52,816 CR | |||
20 JUN | 702 | $2,321 | $50,495 CR | |||
20 JUN | 703 | $2,862 | $47,633 CR | |||
20 JUN | DEPOSIT - Cash sales | $8,064 | $55,697 CR | |||
20 JUN | 704 | $2,390 | $53,307 CR | |||
22 JUN | DEPOSIT - Central Candy | $900 | $54,207 CR | |||
24 JUN | CHEQUE RETURNED - Central Candy | $900 | $53,307 CR | |||
27 JUN | 706 | $1,789 | $51,518 CR | |||
28 JUN | DEPOSIT - Cash sales | $19,520 | $71,038 CR | |||
30 JUN | DEPOSIT - Sweet Tooth | $2,999 | $74,037 CR | |||
30 JUN | 707 | $2,688 | $71,349 CR | |||
30 JUN | TRANSACTION FEE | $12 | $71,337 CR | |||
30 JUN | INTEREST | $577 | $71,914 CR | |||
| Total debits $42,523 | Total credits $44,079 | Final balance $71,914 CR | |||
Proceeds of cheques will not be available until cleared. All entries for the last business day are subject to verification and authorization. Any items not paid, or withdrawn, will be adjusted by reversal entry on a later statement. |
Accounting What the Numbers Mean
ISBN: 978-0078025297
10th edition
Authors: David H. Marshall, Wayne W. McManus, Daniel F. Viele