Page 210 - F3 -FA Integrated Workbook STUDENT 2018-19

Chapter 15

Illustration 1

Cash account
Details $ Details $
Original balance b/d X Unrecorded payments e.g. X
direct debits, standing orders

Unrecorded receipts e.g. X Revised balance c/d X
direct credits on bank
statement

––– –––
X X

––– –––
Revised balance b/d X

Bank reconciliation as at 30 June

$
Balance per bank statement X

Adjust for errors on bank statement X (X)
Add: uncleared lodgements/deposits X

Less: unpresented cheques (X)
–––

Revised cash account balance X

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