Company Name of Fund

Denomination Quantity
BILLS Php 1,000
Php 500
Php 200
Php 100
Php 50
Php 20
FRACTIONAL
DENOMINATIONS Php 10
Php 5
Php 1
Php .50
Php .25
Php .05
Php .01
TOTAL BILLS AND FRACTIONAL DENOMINATIONS
CASH ITEMS
Checks and PMO's for deposit
Vouchers not yet replenished
Advances or I.O.U.'s
Others
Amount of Fund Per Count
Amount of Fund Per Books or Receipts
Difference, If Any

I hereby certify that the above fund of P_____________ was counted in my presence by __________
________________________, 2021 at _____________ AM/PM and the same was returned to me in
funds for which I am accountable for except as noted below:
 Cash Count Date
Amount Total

my presence by ____________________ on
same was returned to me intact. There are no other

Signature of Cashier
 X Company
Bank Reconciliation Statement
December 31, 2020

Balance per bank statement xx

Book debits not yet credited by

Add: the bank (undeposited collections) xx

Bank debits not yet credited by

the company (service charges for
the month of December, NSF
checks returned in December) xx xx
Total xx
Book credits not yet debited by
Less: the bank (outstanding checks) xx

Bank credits not yet debited by

the company (proceeds of note
collected by bank) xx xx
Balance per Books xx
 X Company
Bank Reconciliation Statement
December 31, 2020

Balance per Books xx

Book credits not yet debited by

Add: the bank (outstanding checks) xx

Bank credits not yet debited by

the company (proceeds of note
collected by bank) xx xx
Total xx
Book debits not yet credited by
Less: the bank (undeposited collections) xx

Bank debits not yet credited by

the company (service charges for
the month of December, NSF
checks returned in December) xx xx
Balance per Books xx
 Bulacan Company
Bank Reconciliation Statement
30-Jun-21

Unadjusted Balance per bank 249,223.00

Book debits not yet credited by
Add: the bank (undeposited collections) 29,405.40
Book credits not yet debited by
Less: the bank (outstanding checks) 10,132.40
Adjusted bank balance 268,496.00

Unadjusted balance per books 248,758.80

Bank credits not yet debited by

the company (proceeds of note
Add: collected by bank) 24,240.00

Bank debits not yet credited by

the company (service charges for
the month of December, NSF
Less checks returned in December) 3,062.80
Error 1,440.00
Adjusted book balance 268,496.00

*Take into consideration the bank errors and book errors

Adjusting Journal Entries
Note Collected
1. Cash in Bank 24,240 Prepared by: Ira Shalini M. Ybañez, CPA
Notes Receivable 24,000 Corrected by: Nanz Yuan Castro, CPA
Interest Income 240

NSF Check
2. Accounts Receivable 2,762.80 Prepared by: Ira Shalini M. Ybañez, CPA
Cash in Bank 2,762.80

Bank Service Charge

3. Bank Service Charge 300 Prepared by: Ira Shalini M. Ybañez, CPA
Cash in Bank 300

Error
4. Accounts Payable 1,440 Prepared by: Ira Shalini M. Ybañez, CPA
Cash in Bank 1,440
 M. Ybañez, CPA
n Castro, CPA

M. Ybañez, CPA

M. Ybañez, CPA

M. Ybañez, CPA
 X Company
Proof of Cash
For the month ended December 31, 2020

Nov. 30 December
Balance Receipts Disbursement
Balance per bank statement xx xx xx
Add (Deduct) Reconciling Items

1. Deposit in transit (treceived

by the bank in the succeeding
month)
Nov-30 xx (xx)
Dec-31 xx

2. Outstanding checks (paid by

the bank in the succeeding
month)
Nov-30 (xx) (xx)
Dec-31 xx

3. Bank charges (recorded by

the company in the succeeding
month)
November xx xx
December (xx)

4. Notes collected by bank

(recorded by the company in
the succeeding month)
November (xx) xx
December (xx)

5. Checks of another company

errorneously charged by bank
(corrected in the following
month)
November xx (xx)
December (xx)

6. Deposit of another company

errorneously credited by the
bank (corrected in the following
month)
November (xx) (xx)
December (xx)
Balance per books xx xx xx
 Dec-31
Balance
xx

xx

(xx)

xx

(xx)

xx

(xx)
xx
 X Company
Proof of Cash
For the month ended December 31, 2020

Nov. 30 December
Balance Receipts Disbursement
Balance per books xx xx xx
Add (Deduct) Reconciling Items

1. Deposit in transit (treceived

by the bank in the succeeding
month)
Nov-30 (xx) xx
Dec-31 (xx)

2. Outstanding checks (paid by

the bank in the succeeding
month)
Nov-30 xx xx
Dec-31 (xx)

3. Bank charges (recorded by

the company in the succeeding
month)
November (xx) (xx)
December xx

4. Notes collected by bank

(recorded by the company in
the succeeding month)
November xx (xx)
December xx

5. Checks of another company

errorneously charged by bank
(corrected in the following
month)
November (xx) xx
December xx

6. Deposit of another company

errorneously credited by the
bank (corrected in the following
month)
November xx xx
December xx
Balance per bank statement xx xx xx
 Dec-31
Balance
xx

(xx)

xx

(xx)

xx

(xx)

xx
xx
 X Company
Proof of Cash
For the month ended December 31, 2020

31-May June
Balance Receipts Disbursement
Unadjusted book balance 289,630.40 508,785.80 549,657.40
Add (Deduct) Adjustments

1. Proceeds of note collected by

bank (recorded by the company
in the succeeding month)
May-21
Jun-21 24,240.00

2. Bank charges (recorded by

the company in the succeeding
month)
May-21
Jun-21 3,062.80
Error
May-21
Jun-21 1,440.00
Adjusted book balance 289,630.40 533,025.80 554,160.20

Unadjusted bank balance 272,348.40 528,423.40 551,548.80

Add (Deduct) Adjustments

1. Deposit in transit (treceived

by the bank in the succeeding
month)
31-May 24,803.00 (24,803.00)
30-Jun 29,405.40

2. Outstanding checks (paid by

the bank in the succeeding
month)
31-May (7,521.00) (7,521.00)
30-Jun 10,132.40

3. Checks of another company

errorneously charged by bank
(corrected in the following
month)
November xx (xx)
December (xx)
4. Deposit of another company
errorneously credited by the
bank (corrected in the following
month)
November (xx) (xx)
December (xx)
Adjusted bank balance 289,630.40 533,025.80 554,160.20
 Jun-31
Balance
248,758.80

24,240.00

(3,062.80)

(1,440.00)
268,496.00

249,223.00

29,405.40

(10,132.40)

xx
(xx)
268,496.00
 Collections per Cash Receipts Book Deposit per Deposit Slip
Date Particulars Currency Checks Currency
Deposit per Deposit Slip Shortage (Overage)
Check Currency Checks Remarks
 X Company
Petty Cash Fund
December 31, 2021

Balance per ledger xx

Add (Deduct) Adjustments
AJE

1. to take up
unreplenished
expenses (xx)
2. to take up
advances to
employees (xx)
Balance as adjusted xx