Bigotry Company

Bank Reconciliation
For The Months of July and August 2020

July August July August

Book:
Balance per book 1200 2000 Balance per book 1200 2000 Balance per bank
+ CM 200 300 + CM 200 300 + DIT
- DM -100 -50 - DM -100 -50 - OC
+/- Book errors 0 -360 +/- Book errors 0 -360 +/- Bank errors
Adjusted book balance 1300 1890

Bank:
Balance per bank 800 1860
+ DIT 600 480 - DIT -600 -480 - CM
- OC -100 -650 + OC 100 650 + DM
+/- Bank errors 0 200 -/+ Bank errors 0 -200 -/+ Book errors
Adjusted bank balance 1300 1890 Balance per bank 800 1860 Balance per book
0 0
July August

800 1860
600 480
-100 -650
0 200 a+b =c

d+e =c

a+b = d+e
-200 -300
100 50 a+b-d=e
0 360
1200 2000 a = d+e-b
 July August
Balance per book - July 1 1200
+ Deposits (book debits from July 1-31) 4400
- Disbursements (book credits from July 1-31) -3600
Balance per book - July 31 1200 2000

Balance per bank - July 1 800

+ Deposits (bank credits from July 1-31) 5000
- Withdrawals (bank debits from July 1-31) -3940
Balance per bank - July 31 800 1860
Bigotry Co.
Proof of Cash -Adjusted Balance Method
For the month of August 2020

Particulars July 31 Receipts Disbursements August 31

Balance per book 1200 4400 3600 2000 0

CM:
July 200 -200 0
August 300 300 0
DM:
July -100 -100 0
August 50 -50 0
Book errors
July
August 180 540 -360
Adjusted balance per book 1300 4680 4090 1890 0

Balance per bank 800 5000 3940 1860

DIT:
July 600 -600 0
August 480 480 0
OC:
July -100 -100 0
August 650 -650 0
Bank errors
July
August -200 -400 200 0
Adjusted balance per bank 1300 4680 4090 1890
Bigotry Co.
Proof of Cash - Book to Bank Method
For the month of August 2020

Particulars July 31 Receipts Disbursements August 31

Balance per book 1200 4400 3600 2000 0

CM:
July 200 -200 0
August 300 300 0
DM:
July -100 -100 0
August 50 -50 0
Book errors
July
August 180 540 -360

DIT:
July -600 600 0
August -480 -480 0
OC:
July 100 100 0
August -650 650 0
Bank errors
July
August 200 400 -200 0
Balance per bank 800 5000 3940 1860
Bigotry Co.
Proof of Cash -Bank to Book Method
For the month of August 2020

Particulars July 31 Receipts Disbursements August 31

Balance per bank 800 5000 3940 1860
DIT:
July 600 -600 0
August 480 480 0
OC:
July -100 -100 0
August 650 -650 0
Bank errors
July
August -200 -400 200 0

0
CM:
July -200 200 0
August -300 -300 0
DM:
July 100 100 0
August -50 50 0
Book errors
July
August -180 -540 360
Balance per book 1200 4400 3600 2000 0