Page 186 - Microsoft Word - 00 BA3 IW Prelims STUDENT.docx

Chapter 9

Example 1: Solution (cont.)

Step 2: There are some items on the bank statement that have not yet been
entered in the cash book. The cash book balance needs to be
updated and amended for these items:

$ $
Balance as shown in cash book 14,357
Less:

———

———
Amended cash book balance
———

180