Answer:
<u>Bank Reconciliation Statement </u>
Balance at bank as per Cash Book (Up to date) $67,438
Add Unpresented Cheques $128
Less Lodgements not yet credited 0
Balance as per Bank Statement $67,566
Explanation:
<em>Step 1 Bring the Cash Book Bank Balance Up to Date as follows :</em>
Debit :
Balance as at March 31 $68,057
Interest Earned $33
Totals $68,090
Credit:
Bank Charge- Safety deposit box $50
Cleared Check $500
Bank Charges - Printed Checks $102
Bank Balance (Updated) $67,438
Totals $68,090
<em>Step 2 Prepare a Bank Reconciliation Statement </em>
<u>Bank Reconciliation Statement </u>
Balance at bank as per Cash Book (Up to date) $67,438
Add Unpresented Cheques $128
Less Lodgements not yet credited 0
Balance as per Bank Statement $67,566
