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As the Junior Bank Clerk of a business, one of your monthly tasks is to prepare the bank reconciliation statement.
At the month ending 31 January 2012, the bank statement has been compared with the cash book and the following differences identified:
1. A BACS receipt of £1,600 from a customer has not been entered in the cash book.
2. A cheque for £458 has been incorrectly entered in the cash book as £485.
3. Cheques totalling £900 paid into the bank at the end of the month are not showing on the bank statement.
4. Bank interest received of £25 was not entered in the cash book.
The balance showing on the bank statement is a credit of £2,600 and the balance in the cash book is a debit of £1,848.
Lapsol limited manufacture electrical appliances for the export market. The management of the company are considering investing in one of two possible capital expenditure projects.
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how to absorp a stock
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