Sample

Problem

Complete the following table for a bank reconciliation as of September 30.

Place an "x" in the appropriate columns to indicate whether the item be added to or deducted from the book or bank balance, or whether it should not appear on the reconciliation. If the book balance is to be adjusted, place a "Dr." or a "Cr". In the debit/credit column to indicate whether the cash balance should be debited or credited.

Not shown Book Balance Bank Balance On the Reconciliation DEBIT Add Deduc CREDI Add Deduct T a. Interest earned on the account. b. Deposit made on September 30 after the bank was closed c. Checks that were outstanding on August 31 and that cleared the bank in September . d. NSF check from customer returned on September 15 but not recorded by the company e. Checks written and mailed to payees on September 30 f. Deposit made on September 5 that was processed on September 8. g. Unrecorded withdrawal by the owner using Automatic Teller Machine. h. Bank service charge i. Check written and mailed to payees on October 5. j. Check written by another depositor but charged against the company's account. k. Principal and interest collected by the bank but not recorded by the company. 1. Special charge for collection of note in (k) on company's behalf. m. Checks written against the account and cleared by the bank; erroneously omitted by the bookkeeper