AP-001-A (Audit of Cash-Proof of Cash )

  BEG BAL (Nov. 30) RECEIPTS (Dec) DISB (Dec) END BAL (Dec. 31)
RECONCILING ITEMS
BOOK BANK BOOK BANK BOOK BANK BOOK BANK
                 
Normal Reconciling Items
R 1) Deposit-in-transit (Nov)   UU +   O (-)        
(Dec) U+ U+
D 2) Outstanding check (Nov)   UO (-)       O (-)    
(Dec) U+ O (-)
R 3) CM – Note collected by bank (Nov) UU +   O (-)          
(Dec) U+ U+
D 4) DM – Bank Service Charge (Nov) UO (-)       O(-)      
(Dec) U+ O(-)
  Errors: (BOOK or BANK)                
D 5) Erroneous Bank Charge (Nov)   OU +   O (-)      
(Dec) O (-) U+
R 6) Erroneous Bank Credit (Nov)   OO (-)      (-)  
(Dec) O (-) O (-)

LEGEND
+ means ADDITION; and (-) means DEDUCTION
 AP-001-A (Audit of Cash-Proof of Cash )

  BEG (Nov. 30) RECEIPTS (Dec) DISB (Dec) END (Dec. 31)
RECONCILING ITEMS
BOOK BANK BOOK BANK BOOK BANK BOOK BANK

  Errors: (BOOK or BANK)                

R/D 5) DAIF/DAUD (Dec and Redeposited in Dec       (-)   (-)    
D 6) DAIF/DAUD (Dec NOT Redeposited in Dec)         +   (-)  
R 7) Under (Over) of Book Receipts (Nov) +/(-)            +/(-)
(Dec) +/(-) +(-)

D 8) Under (Over) of Book Disbursements (Nov) (-)/+            (-)/+

(Dec) +/(-) (-)/+

LEGEND
+ means ADDITION and (-) means DEDUCTION
 ERRONEOUS BANK CHARGE
BANK (November)
DISBURSEMENTS (Debit) RECEIPTS (Credit)
Disbursement (over) P xxx  
Balance (under)

BANK (December)
DISBURSEMENTS (Debit) RECEIPTS (Credit)
  P xxx Receipts (over)
Balance (correct)
 ERRONEOUS BANK CREDIT

BANK (November)
DISBURSEMENTS (Debit) RECEIPTS (Credit)
  P xxx Receipts (over)
Balance (over)

BANK (December)
DISBURSEMENTS (Debit) RECEIPTS (Credit)
Disbursement (over) P xxx  
Balance (correct)
 PER BOOK
DAIF/DAUD (December and Redeposited in December

TRANSACTIONS BALANCE RECEIPTS DISB. BALANCE

(Nov. 30) (Dec. 31) (Dec. 31) (Dec. 31)
1) Remittance   Pxxx   Pxxx
4) Becomes DAIF/DAUD     no entry no entry
5) Redeposit    no entry no entry

Adjusted Balances   Pxxx   Pxxx

PER BANK
TRANSACTIONS BALANCE RECEIPTS DISB. BALANCE
(Nov. 30) (Dec. 31) (Dec. 31) (Dec. 31)
2) Deposit   Pxxx   Pxxx
3) Becomes DAIF/DAUD     Pxxx (xxx)
6) Redeposit   xxx   Xxx
7) Adjustment   (xxx) (xxx)  
Adjusted Balances   Pxxx   Pxxx
 DAIF/DAUD (December and Not Redeposited in December

PER BOOK
TRANSACTIONS BALANCE RECEIPTS DISB. BALANCE
(Nov. 30) (Dec. 31)
1) Remittance   Pxxx   Pxxx
4) Becomes DAIF/DAUD     no entry no entry
5) Adjustment     xxx (xxx)
Adjusted Balances   Pxxx Pxxx ZERO

PER BANK
TRANSACTIONS BALANCE RECEIPTS DISB. BALANCE
(Nov. 30) (Dec. 31)
2) Deposit   Pxxx   Pxxx
3) Becomes DAIF/DAUD     Pxxx (xxx)
Adjusted Balances   Pxxx Pxxx ZERO