Better Bathrooms Cash Book

DR CR Last User: John Cox

Discount Cheque Discount
Date Particulars Allowed Cash Bank Date Particulars No Received Cash Bank
1-May-96 Balance B/D 289.56 123.97 3-May-96 Shower Power 3106 2.54 972.46
3-May-96 J Oxford 276.50 3-May-96 Eastern Electrivity 3107 362.47
3-May-96 Oneda Ltd. 6.42 502.93 10-May-96 Gordons Bus M/Cs 3108 15.00 690.00
8-May-96 Cash Sale (Jean Timins) 105.00 17-May-96 Barclaycard 3109 432.10
14-May-96 J Burton 22.50 30-May-96 Mitre Glazing 3110 4.50 171.75
15-May-96 Beaumont Interiors 13.00 1017.00 31-May-96 Peter Frewit 3111 397.50
24-May-96 Perfect Pastries Ltd 2.25 83.00 10-May-96 Cash Purchases (V Singh) 79.90
28-May-96 Cash Sale (R. Knight) 57.50 20-May-96 Cash Purchases (V Allan) 14.60 125.40
29-May-96 Cash Sale (J. Duval) 23.50 326.50 31-May-96 Balance C/D 658.76
30-May-96 Cash Sale (F.Blower) 85.50
30-May-96 Accrington Archers 302.60
31-May-96 Balance C/D 697.78
45.17 864.06 3026.28 36.64 864.06 3026.28
31-May-96 Balance B/D 658.76 31-May-96 Balance B/D 697.78
31-May-96 Phillips & Carr 514.77 31-May-96 Bank Charges 197.52
31-May-96 Balance C/D 438.03 31-May-96 DD Anglia Water 57.50
952.80 952.80
1-Jun-96 Balance B/D 658.76 1-Jun-96 Balance B/D 438.03

Order of activity:

1. Create the cash book entries from the list of cheques received, cash receipts (both DR entries), cheque counterfoils and
cash receipts from suppliers (both CR entries).

2. Calculate the balances carried down and close off. Cash receipts and payments are ignored from the remaining steps.

3. Insert balances brought down and from the bank statement, add credit column values as DR entries, and debit column entries
as CR entries i.e. TRANSPOSE THE COLUMNS as most bank statements record payments in the DR column and receipts in the
CR column.!!! Note ALL dates are for the current month end. and also carry down the cash c/d value.

4. Calculate the bank balance carried down and close off.

5. Tick all cheques received and cheque counterfoils that are also contained in the bank statement. Likewise tick the corresponding
entries in the bank statement.

6. Create the Bank Reconciliation statement. The Balance as per Cash Book is copied from the carried down bank column
created in step 4. Add Unpresented Cheques by listing cheques not cashed by suppliers, including the supplier name and cheque
number. If more than one unpresented cheque exists, create a subtotal (see the example in the Bank Reconciliation worksheet).
Next, subtotal the Balance as per Cash Book and Unpresented cheques.

7. Enter any Deposits not yet banked i.e. customer cheques NOT appearing on the bank statement. Again, If more than one
unpresented cheque exists, create a subtotal (see the example in the Bank Reconciliation worksheet).

8. Calculate the difference between the subtotals from step 6 and 7. The value should be that of the closing balance in the banl
statement.
 Bank Reconciliation Statement
at 31 May 1996

£ £
Balance as per Cash Book -438.03

Add Unpresented cheques

Mitre Glazing Ltd.- 003110 171.75
Peter Frewitt - 003111 397.50 569.25

Subtotal 131.22

Less Deposits not yet banked

Accrington Archers 302.60 302.6

Balance as per Bank Statement -171.38