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BANK RECONCILIATION The September 30 bank statement for MJM Ltd had an ending ba

ID: 2422022 • Letter: B

Question

BANK RECONCILIATION

The September 30 bank statement for MJM Ltd had an ending balance of $29,160.27. The cash account according to the company’s records was $33,164.52 as at the same date. The following additional data was available:

1. The company had made a deposit in the night box of $13,200.00 on the 30th after the branch was closed.
2. There were outstanding cheques totalling $13,432.75 as at September 30.
3. The bank service fee was $50.00 for the month.
4. A cheque in the amount of $10,075.00 deposited by MJM on September 28th had been returned NSF and the bank charged a $12.00 fee on the item. MJM had not known about the returned item until it received the bank statement.
5. A cheque in the amount $7,500 was processed through the bank account for $5,700. It was correctly recorded in the books.
6. A deposit was made directly into the bank account by a customer for $4,100 that was not recorded in the books at September 30th.

Required: Prepare the bank reconciliation for MJM Ltd for the month of September. Prepare the necessary journal entries.

Explanation / Answer

(Being direct deposited into bank by customer recoreded)


S No Journal Entries Debit Credit 1 No Entry will be passed in the books of MJM Ltd 2 No Entry will be passed in the books of MJM Ltd 3 Bank Charges          50 To Bank 50 (Being Bank Charges Debited) 4 NSF 10075 Bank Charges 12 To Bank 10087 5 No Entry will be passed in the books of MJM Ltd 6 Bank 4100 To Customer 4100

(Being direct deposited into bank by customer recoreded)

BANK RECONCILIATION of MJM LTD $ Cash Account Balance - 30Sept 33,164.52 Add: Receipts not recorded by MJM 4,100.00 Less: Payments (10,075.00) Bank Charges (50.00) Bank Charges (12.00) Closing Cash Balance - 30Sept 27,127.52 Closing Balance of Bank Account - 30Sept 29,160.27 Add: Money deposited but yet to be credited in Bank 13,200.00 Less: Cheque written but not presented (13,432.75) Less: Cheque Wrongly booked (7500-5700) (1,800.00) 27,127.52