T. Bone received a bank statement on 1 October 2012 from Big Bank Ltd. The bank statement
was compared with the cash journals for September, and all entries appearing in the bank
statement which had not been entered into the cash journals were entered therein. The cash
journals were posted and the resulting balance of the Cash at Bank account in the ledger of T.
Bone at 30 September was $5180.06 Cr. The closing balance shown on the bank statement at
30 September 2012 was $5673.65 Dr.
The above comparison also revealed that the following items which appeared in the cash
journals did not appear in the bank statement:
The deposit made on 30 September of $975.83.
Cheques written during September which had not been presented for payment
Cheque no. 3771 $174.93
3785 $ 93.77
It was also noted that a cheque written for $98 appeared incorrectly in the bank
statement as $87.
Prepare T. Bone’s bank reconciliation statement at 30 September 2012