Mar. 31 Receipt Disbursement Apr.

30
Balance per book 200,000 800,000 720,000 280,000
Note collected by bank
March 60,000 (60,000)
April 100,000 100,000
Service Charge
March (8,000) (8,000)
April 2,000 (2,000)
NSF Check
March (20,000) (20,000)
April 30,000 (30,000)
DT
March (80,000) 80,000
April (220,000) (220,000)
OC
March 178,000 178,000
April (372,000) 372,000
Balance per bank 330,000 700,000 530,000 500,000

Bank-beg 232,000
Add: book debit 800,000
Collection (60,000) 740,000
Total 972,000
less: book credit 720,000
NSF (20,000)
Srvice cahrge (8,000) (692,000)
Bank balance-end 280,000

44,043 Receipts Disbursements 44,074

Book Balance 800,000 5,000,000 3,940,000 1,860,000
Book error on collection (180,000) (180,000)
Book error on payment (540,000) 540,000
Bank error on deposit (200,000) (200,000)
Bank error on payment (400,000) 400,000
NSF Check:
July 100,000 100,000
August (50,000) 50,000
Note collected by bank:
July (200,000) 200,000
August (300,000) (300,000)
Deposit in Transit:
July 600,000 (600,000)
August 480,000 480,000
Outstanding Checks:
July (100,000) (100,000)
August 650,000 (650,000)
Book Balance 1,200,000 4,400,000 3,600,000 2,000,000

Nov. 30 Receipts Disbursements 44,196

Book balance 2,032,000 2,568,000 1,440,000 3,160,000
Bank service charge
44,165 (2,000) (2,000)
44,196 4,000 (4,000)
Collection of note
44,165 (200,000) 200,000
44,196 (300,000) (300,000)
Adjusted book balance 1,830,000 2,468,000 1,442,000 2,856,000

Bank Balance 1,890,000 2,090,000 1,080,000 2,900,000

Outstanding Checks
44,165 (180,000) (180,000)
44,196 592,000 (592,000)
Deposit in transit
44,165 80,000 (80,000)
44,196 498,000 498,000
Check erroneuos charged by bank
44,165 40,000 (40,000)
44,196 (50,000) 50,000
Adjusted bank balance 1,830,000 2,468,000 1,442,000 2,856,000

Book Balance 1,900,000 1,400,000 2,400,000 900,000

NSF-Check:
44,104 (60,000) (60,000)
44,135 40,000 (40,000)
Collection of accounts recievable
44,104 30,000 (30,000)
44,135 50,000 50,000
Overstatement of Check
44,104 90,000 (90,000)
44,135 (120,000) 120,000
Adjusted balance 1,960,000 1,330,000 2,260,000 1,030,000

Bank Balance 2,100,000 1,200,000 2,500,000 800,000

Deposit in transit
 44,104 130,000 (130,000)
44,135 260,000 260,000
Outstanding checks
44,104 (270,000) (270,000)
44,135 30,000 (30,000)
Adjusted balance 1,960,000 1,330,000 2,260,000 1,030,000