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Bank Reconciliation Statements

Item Dr./Cr.
Standing Orders Cr.
Direct Debits Cr.
Dividends Rec’d Dr.
Bank Giro Credit Dr.
Bank charges Cr.
Dishonoured Cr.
Bank Reconciliation Statements

Unpresented Cheques
Bank Lodgements not yet credited to
our bank a/c

Add: Unpresented Cheques

Less: Bank Lodgements

On 31st December 1990, the balance

at bank as shown by Boyd’s Cash
Book was $517, whereas the Bank
Statement showed a credit balance of
$567. comparison of the Cash Book
with the Bank Statement showed the
following discrepancies:
Question cont’d

1. Cheques drawn and not yet

presented for payment $214
2. Cheques paid into bank on 31st
December and not appearing in the
Bank Statement $196
3. Items shown in the Bank Statement
but not yet entered in the Cash
Question cont’d

Bank charges $4
Standing Order $26
Dividends collected by the bank $62

Enter the items shown under (3) in

the Cash Book to show a correct cash
book balance and then prepare a
Bank Reconciliation Statement.