Jan-31 Feb-28

Balance per Book 50,000.00 70,000.00

Balance per Bank 84,000.00 124,000.00
Book Debits 200,000.00
Book Credits 180,000.00
Bank Debits 130,000.00
Bank Credits 170,000.00
Deposit in Transit 40,000.00 75,000.00
Outstanding Checks 65,000.00 119,000.00
NSF Checks 5,000.00 10,000.00
Service Charge 1,000.00 -
Note Collected by Bank 15,000.00 20,000.00

OC: beg. Of month + checks drawn by depositor = total checks to be paid by bank
- check paid by the bank = OC end of month

DiT: beg. Of month + cash receipts deposited during the month

= total deposits to be acknowledge by the bank
- deposits acknowledge by the bank = DiT end of month

Bank Balance: Bank balance per bank beg of month + bank credits
= total - bank debits = Bank balance end of month

Book Balance: beg of month + book debits = total - book credits = Book balance end of month
 Proof of Cash

For the month of February

Jan-31 Receipts Disbursements Feb-28
Balance per Book 50,000.00 200,000.00 180,000.00 70,000.00
Note Collected:
January 15,000.00 - 15,000.00
February 20,000.00 20,000.00
NSF Check:
January - 5,000.00 - 5,000.00
February 10,000.00 - 10,000.00
Service Charge:
January - 1,000.00 - 1,000.00

Adjusted Book Balance 59,000.00 205,000.00 184,000.00 80,000.00

Balance per Bank 84,000.00 170,000.00 130,000.00 124,000.00

Deposit in Transit:
January 40,000.00 - 40,000.00
February 75,000.00 75,000.00
Outstanding Checks:
January - 65,000.00 - 65,000.00
February 119,000.00 - 119,000.00

Adjusted Bank Balance 59,000.00 205,000.00 184,000.00 80,000.00

nd of month
Book Debits - all items debited to the cash
in bank account
Cash receipts

Book Credits - all items credited to the cash

in bank account
Cash disbursement

Bank Credits - all items credited to the account

of depositor which includes
deposits acknowledge by the bank
and credit memos

Bank Debits - all items debited to the account of

depositor which includes
checks paid by the bank, withdrawal,
and debit memos