Question

Part Four Instructions In this part of the practice set, the student will prepare a Bank Reconciliation for the month of January. Start by using the ending balance in your cash account for the cash for your books and the ending balance on the bank statement for the bank balance.

Answer 1

Cash
Beg. bal.	0
2	40,000	3	8,100
6	10,000	4	7,200
18	10,825	7	12,000
21	9,310	8	600
24	12,990	9	700
26	5,413	12	900
29	4,871	15	500
		19	500
		22	520
		23	10,780
		25	13,230
		28	420
		30	3,309
		31	250
End. bal.	34,400

2.

AHH Boots Bank Reconciliation Statement September 30, 2019
Balance as per bank		$ 52,345	Balance per books		$ 34,400
Add: Deposits in Transit
9/25	5,413
9/30	4,871	10,284
		62,629
Less:			Less:
Error in recording check 1009	270		Check printing fee	30
O/S ch. # 1010	10,780				30
O/S ch. # 1011	13,230
O/s ch. # 1012	420
O/S ch. # 1013	3,309
O/S ch. # 1014	250	28,259
Adjusted balance as per bank		$34,370	Adjusted balance as per books		$34,370

3. In the books of AHH Boots:

Date	Account Titles	Debit	Credit
		$	$
September 30, 2019	Bank Service Fee	30
	Cash		30
	To record check printing charges of bank